Satuan Pemeriksa Intern



Aug 16

Penerapan Standar dan Sistem Akuntansi Pemerintahan Berbasis Akrual Pada Kementerian Agama

kalkulatorSPI – Sebagaimana diketahui bersama, opini audit BPK atas Laporan Keuangan Kementerian Agama (LKKA) Tahun Anggaran 2015 adalah Wajar Dengan Pengecualian (WDP). Sebuah penurunan prestasi mengingat pada tahun sebelumnya Kemenag meraih opini Wajar Tanpa Pengecualian (WTP). Salah satu kendala yang kemudian menyebabkan penurunan opini ini adalah proses peralihan metode pencatatan akuntansi di Kemenag, dari basis kas ke basis akrual. Peralihan metode ini ternyata tidak di iringi dengan kompetensi Sumber Daya Manusia (SDM) khususnya di bagian-bagian terkait keuangan, akuntansi dan pelaporan di semua lini satker yang berjumlah lebih dari 4000 satker di Kementerian Agama. Padahal dengan diterapkan basis akrual ini diharapkan (laporan keuangan) dapat memberikan gambaran yang utuh atas posisi keuangan Kementerian Agama, dan mampu menyajikan informasi yang lebih baik lagi posisi hak dan kewajiban satker-satker pada Kementerian Agama.

Salah jurnal, salah akun, salah mengklasifikasi menjadi kesalahan-kesalahan mendasar yang berkontribusi pada penurunan opini. Oleh karenanya berbagai cara telah dilakukan Kementerian Agama untuk meningkatkan pemahaman satker terhadap metode akrual, dari sosialisasi hingga menunjuk duta akrual pada setiap kanwil. Penerapan basis akrual sendiri pada dasarnya sudah digaungkan Kementerian Keuangan sejak tahun 2010 setelah keluarnya Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan. Dalam pasal 4 ayat (1) disebutkan bahwa Pemerintah menerapkan SAP berbasis akrual. Namun baru benar-benar di implementasikan pada Kementerian Agama mulai tahun anggaran 2015. Terlebih dengan terbitnya Keputusan Menteri Agama RI Nomor 15 Tahun 2015 Tentang Penerapan Standar dan Sistem Akuntansi Pemerintahan Berbasis Akrual Pada Kementerian Agama. Maka sejak Januari 2015 Kemenag RI resmi menerapkan basis akrual dalam pencatatan akuntansinya. Dalam KMA 15 Tahun 2015 tersebut diatur secara teknis perlakuan-perlakuan akuntansi yang terjadi pada umumnya di satker-satker Kementerian Agama. Akuntansi kas setara kas, investasi, piutang hingga akuntansi beban dan belanja menjadi lampiran yang merupakan bagian tidak terpisahkan dari KMA tersebut.

Khususnya bagi para pemangku kepentingan di bagian keuangan, akuntansi dan pelaporan (Aklap) sudah seharusnya selalu merujuk kepada KMA 15 ini dalam proses pembuatan laporan keuangan satker. Pun demikian juga dengan para auditor SPI PTKIN, KMA ini perlu dipelajari untuk mengetahui dan memahami perlakuan akuntansi basis akrual sebelum melakukan reviu atas laporan keuangan yang telah dibuat di bagian Aklap, selain juga mempelajari peraturan lain sebagai bekal reviu. (ady cahyadi)

Bagi rekan-rekan yang ingin mempelajari lebih dalam tentang KMA 15 Tahun 2015 silakan download link dibawah ini: KMA 15 Tahun 2015 Lampiran I KMA 15  Lampiran II KMA 15



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