Jurnal Akuntansi, Vol 12, No 3 (2008)

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STANDAR AKUNTANSI PEMERINTAHAN (PP NO.24 TAHUN 2005) UNTUK PENGELOLAAN KEUANGAN NEGARA YANG TRANSPARAN DAN AKUNTABEL

Henryanto Wijaya

Abstract


Since Orde Baru Regime ended in Indonesia, the people demand that government must be transparent and free from “KKN” (corruption, collusion, and nepotism). In state financial sectors, to fulfill this demand government and parliament issued the State Financial Act (UU No. 17 Tahun 2003), the State Treasury Act (UU No. 1 Tahun 2004), and the State Financial Management and Responsibility Act (UU No. 15 Tahun 2004). These three act were the foundation of Governmental Accounting Standards, that empowered by Peraturan Pemerintah No.24 Tahun 2005. This standards drafted by the Governmental Accounting Standards Committee, which commissioned by President with Keputusan Presiden RI No.2 Tahun 2005. Member of this committee came from several area of expertise that related to state financial, such as from Financial Department, Internal Affairs Department, Financial Auditor Agency, and public auditor. The standards consist of one Conceptual Framework and eleven Governmental Accounting Standards Statements, which are rule how to account all governmental financial transactions. The Conceptual Framework consist of concepts that underlying Governmental Accounting Standards Statements. The eleven Statements is not final because there are still more aspects that hadn’t ruled by this standards.

 


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