[MEET 8-1] - AKUNTANSI SEKTOR PUBLIK - TRANSAKSI BELANJA & BEBAN SKPD

Summary

This educational session focuses on public sector accounting, emphasizing transaction analysis related to expenditures and expenses in SKPD (Regional Work Units). Key topics include cash management, accountability for advances, handling bills, and capital expenditures. The discussion outlines various types of expenditures, from employee salaries to social assistance, detailing the accounting entries for each transaction type. It also highlights different approaches, such as cash-based versus accrual accounting, and the importance of consistent financial reporting. Overall, the session aims to equip participants with the necessary skills for accurate financial management in public sector entities.

Takeaways

• 😀 SKPD is responsible for managing budget transactions, including expenses and liabilities.
• 😀 Transactions for SKPD include both expenditures that have occurred and those that are yet to be disbursed.
• 😀 The role of the PPK SKPD includes creating journals, posting transactions, and preparing financial reports.
• 😀 Financial journals must reflect both cash transactions and budget implementation accurately.
• 😀 Expenditure accountability involves tracking the use of public funds and ensuring proper reporting.
• 😀 Transactions can be initiated through receipts or bills, which impact how they are recorded in financial journals.
• 😀 SKPD can use either an expense approach or an asset approach when recording purchases, ensuring consistency in methods.
• 😀 The recording of donations and social assistance can be conducted either in cash or as goods, affecting the accounting treatment.
• 😀 Capital expenditures for fixed assets are processed through specific financial journals and require careful tracking.
• 😀 Provisions for bad debts are treated similarly to commercial accounting, ensuring proper recognition of potential losses.

Q & A

What is the primary focus of the session discussed in the transcript?

The session focuses on analyzing transactions related to expenditures and expenses in public sector accounting.

What are the two main subtopics covered in this meeting?

The two main subtopics are expenditure transactions in SKPD (Regional Government Work Unit) and transactions in PPKD (Regional Treasury Office).

How are cash transactions recorded in SKPD according to the principles discussed?

Cash transactions are recorded in both SKPD and PPKD, where expenditures are noted as either cash received or cash that has not yet been disbursed.

What is the role of PPK SKPD in financial reporting?

The PPK SKPD is responsible for creating transaction journals, posting those transactions, and preparing the relevant financial reports.

What types of expenditures and expenses are included within SKPD's authority?

Types include cash advance management, employee expenditures, goods and services expenditures, grants and social assistance, capital expenditures, depreciation, and provisions for bad debts.

What is the procedure for handling cash advances in SKPD?

Cash advances are received, used for various expenditures, and then the PPK SKPD is accountable for reporting the use of these funds and requesting replenishment.

How are bills recorded when they are received by SKPD?

Upon receiving a bill, SKPD records it as an obligation; if payment is not yet made, it is noted as a liability.

What is the difference between the expense approach and the asset approach in recording transactions?

The expense approach records expenditures as expenses immediately, while the asset approach classifies purchases as assets until they are consumed.

What should be done when goods received as grants or social assistance have not yet been transferred?

These should be recorded as liabilities, reflecting the obligation until the transfer occurs.

What is the treatment of depreciation in public sector accounting as outlined in the session?

Depreciation is recorded similarly to commercial accounting, reflecting the reduction in value of assets over time through specific journal entries.