BAB 4 Aktivitas Berbasis Riset Pencatatan Laporan Keuangan (Penilaian SMK - Akuntansi 11)

Summary

This transcript covers an in-depth explanation of government accounting reports, particularly the differences between various financial statements like the Realization Budget Report (LRA), Operational Report, and Balance Sheet. The LRA compares actual income and expenditure against the budget, while the Operational Report follows an accrual basis to report revenue, expenses, and surplus/deficit. Additional reports discussed include the Equity Change Report and Cash Flow Report. The transcript also highlights the role of accounting standards and provides a detailed view of how government accounting formats are structured, with emphasis on the importance of transparency and accurate reporting in the public sector.

Takeaways

• 😀 Laporan Realisasi Anggaran (LRA) is a government financial report comparing actual revenue and expenses against the initial budget, categorized in different formats (APBD and SAP).
• 😀 LRA is divided into two main formats: APBD format (which includes revenue and expenditure categories) and SAP format (which includes revenue transfer and operational expenses).
• 😀 Laporan Operasional is an accrual-based report that shows income, expenditure, surplus, and deficits over a period, distinguishing between operational and non-operational activities.
• 😀 In Laporan Operasional, 'pendapatan' (revenue) is reported differently than in LRA, emphasizing the distinction between operational revenue and total revenue.
• 😀 Laporan Perubahan Ekuitas shows changes in equity, surplus, and deficits within a period, detailing adjustments to equity based on surplus or losses.
• 😀 Neraca (Balance Sheet) in government accounting shows assets (current and fixed), liabilities, and equity at a specific point in time, ensuring the balance is maintained.
• 😀 The balance sheet classifies assets into current and fixed assets, and liabilities into short-term debts, including taxes owed to the state.
• 😀 PPKD and SKPD are similar, but PPKD reports more details such as changes in equity and cash flow, with specific categories of assets and liabilities like long-term investments and loans.
• 😀 Laporan Arus Kas (Cash Flow Report) is used to detail the sources and uses of cash during a period, explaining cash changes in operational, investment, and financing activities.
• 😀 Catatan atas Laporan Keuangan (Notes to Financial Statements) provides additional context and detailed explanations for various items in financial reports, including required disclosures and clarifications.

Q & A

What is the difference between financial accounting and government accounting in the context of financial reporting?

In financial accounting, there is a profit and loss statement. In government accounting, there are two key reports: the 'Realization of Budget Report' (LRA) and the 'Operational Report.' The primary difference is that the LRA uses a cash basis, whereas the operational report follows an accrual basis.

What does the Realization of Budget Report (LRA) present?

The LRA presents information on the realization of revenue, expenditure, surplus, transfers, and financing during a period, comparing it to the estimated budget ceiling at the start of the period.

How is the LRA formatted?

The LRA format is divided into two types: the APBD format and the SAP (Government Accounting Standard) format. The APBD format includes direct and indirect expenditures, as well as revenue and balance transfers. The SAP format, on the other hand, does not include revenue and balance transfers but features specific breakdowns such as operating expenses, capital expenses, unexpected expenses, and transfers.

What does the operational report focus on?

The operational report presents information regarding revenue, expenses, surplus or deficit, excluding extraordinary items. It reports on financial activities for the given period based on an accrual system, unlike the LRA.

What is the purpose of the Equity Change Report (LPE)?

The LPE is a financial statement that outlines the changes in equity over a period, starting from the initial equity, adding or subtracting direct adjustments, and ending with the final equity value.

How does the balance sheet (Neraca) differ in government accounting compared to general accounting?

In government accounting, the balance sheet reports assets, liabilities, and equity. Assets are divided into current and fixed assets, while liabilities include short-term debts such as unpaid taxes or expenses. The equity section represents the residual rights of the government.

What distinguishes the PPKD's financial reports from those of SKPD?

PPKD reports have additional sections such as the 'Change in Fund Balance Report' and the 'Cash Flow Report.' The formats may differ slightly, with PPKD including specific accounts like long-term investments, long-term debts, and reserves, whereas SKPD reports do not.

How is the Cash Flow Report structured in government accounting?

The Cash Flow Report in government accounting tracks the sources and uses of cash, detailing changes in cash and cash equivalents over a period. It includes operational, investment, financing, and transitional activities. A unique aspect is the 'transitional activity' which involves cash not owned by the local government but by third parties.

What is the role of the Notes to the Financial Statements in government accounting?

The Notes to the Financial Statements provide detailed explanations or analyses of specific items presented in the financial reports, including disclosures required by government accounting standards. These notes help clarify any ambiguities or additional information for proper financial understanding.

What is the key difference between the LRA and the operational report regarding revenue recognition?

The LRA includes the actual realization of revenue, showing what was earned during the period compared to the initial budget. In contrast, the operational report only reports the increase or decrease in revenue, without showing the exact realized figures.