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:

https://goo.gl/mBuVAz KMA 15 Tahun 2015

https://goo.gl/qFQdqJ Lampiran I KMA 15

https://goo.gl/QpxOeJ  Lampiran II KMA 15

 

16 comments

Skip to comment form

  1. Adidas NMD Runner men women Grey Black

    Thank you a lot for providing individuals with a very terrific opportunity to read articles and blog posts from this blog. It’s usually so awesome and also full of a great time for me and my office co-workers to search your site particularly 3 times every week to study the latest tips you have got. Not to mention, I’m always impressed with all the incredible things you serve. Certain 4 ideas in this post are essentially the most efficient I have had.

  2. adidas ultra

    I happen to be writing to make you understand what a awesome discovery my wife’s child experienced checking your blog. She came to understand too many details, most notably how it is like to have an awesome helping mood to let the mediocre ones just comprehend specified problematic topics. You actually surpassed my expected results. Thank you for displaying those priceless, safe, educational and also easy tips on the topic to Kate.

  3. yeezy

    Thanks a lot for giving everyone such a pleasant chance to discover important secrets from this site. It really is so ideal and packed with amusement for me and my office acquaintances to search the blog the equivalent of three times in one week to learn the newest issues you have got. And indeed, we’re always impressed concerning the excellent tips served by you. Some 2 facts in this post are unquestionably the most suitable I have had.

  4. yeezy boost 350 v2

    I just wanted to develop a brief note to say thanks to you for those fabulous secrets you are giving on this website. My prolonged internet search has now been compensated with good quality information to write about with my companions. I ‘d declare that many of us visitors are extremely fortunate to dwell in a fine place with so many brilliant people with good pointers. I feel somewhat fortunate to have discovered your webpages and look forward to some more enjoyable times reading here. Thanks once more for all the details.

  5. kobe 9

    I wanted to send a small comment to be able to say thanks to you for the wonderful steps you are giving out on this site. My incredibly long internet lookup has at the end been honored with awesome facts and techniques to write about with my friends and classmates. I would admit that most of us site visitors are undeniably endowed to live in a superb community with so many perfect individuals with useful hints. I feel very much happy to have come across the webpages and look forward to some more awesome moments reading here. Thanks once more for a lot of things.

  6. yeezy boost 350 v2

    I in addition to my friends have been reviewing the excellent tricks found on your web page and then then I had a horrible feeling I never expressed respect to the site owner for those secrets. The guys were definitely excited to see all of them and have very much been enjoying those things. I appreciate you for truly being well considerate and then for obtaining some really good tips millions of individuals are really wanting to learn about. My personal honest apologies for not expressing appreciation to you earlier.

  7. longchamp outlet

    I wanted to write you that very little observation to help say thanks once again for your unique views you’ve provided here. This has been certainly surprisingly generous of people like you to present publicly what most of us could possibly have offered for sale as an e-book in making some profit for their own end, chiefly considering the fact that you could have done it in the event you considered necessary. Those guidelines additionally served as the fantastic way to be aware that other people have the same passion much like my personal own to understand a whole lot more on the topic of this issue. I believe there are several more fun moments up front for individuals that examine your blog post.

  8. yeezy boost 350

    I and my guys happened to be looking at the best tricks found on your web page and then developed a terrible suspicion I had not expressed respect to the site owner for those techniques. All of the ladies were certainly excited to read through all of them and have now without a doubt been taking pleasure in them. Thank you for truly being considerably considerate and for deciding on varieties of fine information most people are really desirous to discover. Our honest regret for not expressing appreciation to sooner.

  9. supreme clothing

    Thanks for all your effort on this website. Gloria really likes conducting research and it is simple to grasp why. Most people notice all of the dynamic means you create helpful guidelines through your blog and as well as encourage response from others on the point so our child is undoubtedly being taught so much. Take advantage of the rest of the new year. You are always doing a great job.

  10. hogan outlet

    I am just commenting to let you know of the helpful experience my wife’s daughter developed using yuor web blog. She came to understand too many things, including what it’s like to have an awesome helping nature to get folks without hassle completely grasp a variety of grueling issues. You undoubtedly did more than my expected results. I appreciate you for imparting such necessary, trusted, revealing as well as cool tips on that topic to Julie.

  11. air jordans

    I’m just writing to make you understand what a impressive experience my friend’s daughter gained studying your web page. She even learned a wide variety of details, which included what it is like to possess an incredible coaching mindset to get the others without hassle master a variety of tricky subject matter. You actually did more than my expected results. Thank you for rendering these practical, healthy, edifying and also unique tips on that topic to Sandra.

  12. dating sim

    I travel all around the world for work, and it used to be really lonely. Now I can go onto Tinder and have a date lined up in a new city before I even get out of the airport!

  13. longchamp handbags

    I in addition to my pals were digesting the excellent recommendations from your web page while all of a sudden came up with a horrible feeling I had not expressed respect to the web site owner for those secrets. All the young boys happened to be certainly glad to read through them and now have very much been taking advantage of them. Many thanks for being really considerate and for deciding upon this kind of extraordinary topics millions of individuals are really desirous to be informed on. Our own honest apologies for not expressing appreciation to earlier.

  14. nike react flyknit

    I enjoy you because of your own efforts on this site. My mom takes pleasure in working on internet research and it’s obvious why. All of us hear all relating to the powerful medium you deliver simple tips on your web site and even increase response from others on this theme while our princess is always discovering a great deal. Take advantage of the remaining portion of the new year. You are always carrying out a tremendous job.

  15. nike shoes for women

    I must express my love for your kind-heartedness giving support to all those that require help with this particular area. Your very own commitment to passing the solution all over had been unbelievably functional and has constantly made employees much like me to achieve their pursuits. Your personal interesting help means this much to me and far more to my office workers. With thanks; from everyone of us.

  16. timberland outlet

    I enjoy you because of all your valuable hard work on this site. Kim takes pleasure in doing internet research and it’s really easy to understand why. My spouse and i know all concerning the dynamic medium you deliver good strategies via the web blog and in addition cause participation from others on this theme while our child has been understanding a great deal. Have fun with the remaining portion of the new year. You are conducting a very good job.

Leave a Reply

Your email address will not be published.

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>