Government Accounting
Government accounting system (SAPP)
Government accounting system is a set of procedures, both manual and computerized, ranging from data collection, recording, overviewed, to report the financial position and financial operations of the central government
Government accounting system purpose:
1. Safeguarding asset government to ensure that assets can be maintained through a series of processes of recording, processing, and financial reporting consistent with the standards
2. Relevance provide accurate and timely information on budget and financial activities of the central government, both nationally and agencies that serve as the basis of assessment of the performance, to determine compliance with the budget and accountability purposes
3. Reliability provide reliable information about the financial position of an agency and the government as a whole
4. Feedback and Predictability provide financial information that is useful for planning, management, and control of government activities and finances efficiently
To achieve these objectives, SAPP has the following characteristics
1. Basis of accounting
2. Double entry system
3. Integrated and computerized system
4. Decentralized implementation of accounting
5. Standard chart of accounts
SAAP divided two subsystem
1. Central accounting system (SiAP) is part of the SAPP conducted by the directorate of information and accounting (DIA) which will result in the financial statements for the accountability of the central government apbn.Siap itself is divided into two subsystems, namely the general state treasury accounting system (SAKUN) and general accounting systems (SAU)
2. Agency accounting system (SAI) is a part of the SAPP will produce financial statements for budget execution responsibilities instansi.SAI itself is divided into two subsystems, namely financial accounting system (SAK) and the state accounting system (SABMN)
Government accounting system is a set of procedures, both manual and computerized, ranging from data collection, recording, overviewed, to report the financial position and financial operations of the central government
Government accounting system purpose:
1. Safeguarding asset government to ensure that assets can be maintained through a series of processes of recording, processing, and financial reporting consistent with the standards
2. Relevance provide accurate and timely information on budget and financial activities of the central government, both nationally and agencies that serve as the basis of assessment of the performance, to determine compliance with the budget and accountability purposes
3. Reliability provide reliable information about the financial position of an agency and the government as a whole
4. Feedback and Predictability provide financial information that is useful for planning, management, and control of government activities and finances efficiently
To achieve these objectives, SAPP has the following characteristics
1. Basis of accounting
2. Double entry system
3. Integrated and computerized system
4. Decentralized implementation of accounting
5. Standard chart of accounts
SAAP divided two subsystem
1. Central accounting system (SiAP) is part of the SAPP conducted by the directorate of information and accounting (DIA) which will result in the financial statements for the accountability of the central government apbn.Siap itself is divided into two subsystems, namely the general state treasury accounting system (SAKUN) and general accounting systems (SAU)
2. Agency accounting system (SAI) is a part of the SAPP will produce financial statements for budget execution responsibilities instansi.SAI itself is divided into two subsystems, namely financial accounting system (SAK) and the state accounting system (SABMN)