JURNAL SKPD AKUNTANSI PEMERINTAHAN

Summary

The script is an educational discussion on regional government accounting, covering various account types such as assets, liabilities, equity, revenue, expenses, transfers, financing, and operational reports. It explains the cash and accrual basis of accounting, emphasizing the importance of recognizing assets, liabilities, and equity. The script also delves into the types of journals used in government accounting, including financial and budgetary journals, and their respective account numberings. It further clarifies the normal balances for different accounts and the reciprocal transactions between the Regional Financial Management Office (PPKD) and government agencies (SKPD), highlighting the transfer of assets and the recording of financial transactions.

Takeaways

• 📚 The discussion revolves around accounting in government agencies, focusing on accounting practices in regional government offices and treasury offices.
• 💼 The script introduces various types of accounts used in government accounting, such as assets, liabilities, equity, revenue, expenses, transfers, financing, and operational reports.
• 🔑 Two main accounting bases are explained: the cash basis, where transactions are recognized when cash is received or disbursed, and the accrual basis, which recognizes assets, liabilities, and equity when transactions occur, not just cash movements.
• 📈 The script distinguishes between financial journals (recording assets, liabilities, equity, revenue, and expenses) and budget journals (recording financial transactions related to revenue, transfers, and financing).
• 💡 Normal account balances are highlighted, explaining that asset accounts increase with debits and decrease with credits, while liability and equity accounts behave oppositely.
• 🏦 The script explains the reciprocal relationship between the treasury office (PPKD) and government agencies (SKPD), where transactions between them are recorded using the reciprocal method, affecting equity and asset accounts.
• 💬 The importance of understanding and memorizing financial terminology and acronyms used in government accounting is emphasized for efficiency in communication and record-keeping.
• 💭 Examples of transactions are provided to illustrate the recording process in financial and budget journals, including the receipt of taxes, payments of expenses, and handling of transfers between entities.
• 📝 The script covers how to handle different types of transactions, such as recognizing revenue when it's earned versus when it's received, and the impact on financial and budgetary accounts.
• 🔍 The discussion concludes with a focus on ensuring all transactions are properly recorded in both financial journals and, when appropriate, in budget journals, to maintain accurate accounting records.

Q & A

What are the main components of government accounting discussed in the script?

The script discusses various components of government accounting, including assets, liabilities, equity, revenue, expenses, transfers, financing, and operational reports.

What is the difference between the cash basis and accrual basis in accounting as mentioned in the script?

The cash basis in accounting recognizes revenue and financing when cash is received or disbursed, while the accrual basis recognizes assets, liabilities, equity, revenue, and expenses when they are incurred, not just when cash is exchanged.

What are the two types of journals used in government accounting according to the script?

The two types of journals used in government accounting are the Financial Journal (Jurnal Keuangan or Jurnal LO) and the Budget Journal (Jurnal Anggaran or Jurnal ELO).

What is the normal balance for assets, liabilities, and equity in accounting?

The normal balance for assets is debit, for liabilities is credit, and for equity is also credit. This means assets increase with debit entries and decrease with credit entries, while liabilities and equity increase with credit entries and decrease with debit entries.

How are revenues and expenses typically recorded in the financial journal?

In the financial journal, revenues are recorded as credit entries, and expenses are recorded as debit entries. This is because revenues increase the equity of the entity, while expenses decrease it.

What does PPKD stand for and what is its role in the accounting process described in the script?

PPKD stands for 'Pejabat Pengelola Keuangan Daerah' or 'Local Government Finance Officer'. It plays a role in managing the financial transactions between local government units (SKPD) and the central government, including the recording of transfers and other financial activities.

What is the significance of reciprocal accounting entries between PPKD and SKPD?

Reciprocal accounting entries between PPKD and SKPD ensure that transactions are recorded in both the central and local government accounts, maintaining the accuracy and completeness of financial records across the government structure.

How are the terms 'SPP', 'SPM', and 'SP2D' defined in the context of the script?

In the script, 'SPP' stands for 'Surat Permintaan Pembayaran' or 'Payment Request Letter', 'SPM' stands for 'Surat Perintah Membayar' or 'Payment Order', and 'SP2D' stands for 'Surat Perintah Pencairan Dana' or 'Cash Disbursement Order'.

What is the purpose of recording transactions in both financial and budget journals?

Recording transactions in both financial and budget journals allows for the tracking of financial activities and their impact on the budget. This dual recording ensures compliance with budgetary constraints and provides a comprehensive view of financial operations.

Can you provide an example of a transaction recorded in the script and how it is journalized?

An example from the script is the receipt of parking fees by the local government unit (SKPD). The financial journal entry would credit the 'Cash in Hand' account and debit the 'Receivables' account for the amount received. If the money is later deposited, the 'Cash in Hand' account would be debited, and the 'Bank' account would be credited.