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Regulasi Dan Standar Akuntansi Sektor Publik
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Akuntansi Sektor Publik

REGULASI DAN STANDAR SEKTOR PUBLIK
By : 1. Randi Eka Putra (P2600214004)2. Widyaati (P2600214006)!. Sitti "ainab
(P260021400#)
PENDAHULUAN
Sektor $ublik adala% ba&ian dari ekono'i yan& berkaitan den&an$enyediaan layanan
$e'erinta%. Sektorsektor yan& 'eli$uti sektor $ublikantara lain badanbadan $e'erinta%an
($e'erinta% $usat dan daera%serta unitunit kera $e'erinta%)* $erusa%aan 'ilik ne&ara
B+,-B+,/*yayasan* or'as dan or$ol* S,* +niersitas dan or&anisasi nirlabalainnnya. /ari sudut
$andan& il'u ekono'i* sektor $ublik dideinisikanseba&ai suatu entitas yan& aktiitasnya
ber%ubun&an den&an $enyediaanbaran& dan asa untuk 'e'enu%i kebutu%an dan %ak
$ublik. 3r&anisasi sektor $ublik adala% or&anisasi yan& berorientasi $adake$entin&an
$ublik beru$a $enyediaan baran& dan asa untuk 'e'enu%ikebutu%an dan %ak $ublik.
3r&anisasi $ublik serin& dili%at $ada bentukor&anisasi $e'erinta% yan& dikenal seba&ai
birokrasi $e'erinta%(or&anisasi $e'erinta%an). ,enurut Pro. /r. ali5idu%u-dra%a 3r&anisasi
$ublik adala% or&anisasi yan& didirikan untuk'e'enu%i kebutu%an 'syarakat akan asa $ublik
dan layanan iil.7arena orientasinya $ada ke$entin&an $ublik 'aka or&anisasi inibiasanya
tidak berorientasi $ada laba seba&ai tuuan ak%irnya. -a'unseba&ai sebua% or&anisasi*
$roses 'anae'en teta$ beralan dala'
Re&ulasi dan Standar Akuntansi Sektor Publik
Pa&e 1

Akuntansi Sektor Publikor&anisasi sektor $ublik. 7e&iatan $erenanaan* $en&endalian biaya

danke&iatan serta ealuasi 8 $en&endalian teta$ dialankan di or&anisasisektor $ublik se$erti
%alnya di sektor sasta. Selain itu* or&anisasi $ublik u&a %arus 'e'berikan
$ertan&&un&aaban ke$ada $ublik 'elaluila$oran keuan&an karena 'en&elola dana $ublik
('asyarakat$e'erinta%). Akan teta$i ,a%'udi (2010:!4) 'en&atakan or&anisasi sektor $ublik
serin& di&a'barkan tidak $rodukti* tidak eisien* selalu ru&i* renda%kualitas* kuran& inoasi
dan kreatiitas serta berba&ai kekuran&an lainnya. Akibat buruknya $en&elolaan or&anisasi
sektor $ublik 'e'unulkankritikan keras se%in&&a 'endoron& teradinya reor'asi 'anae'ensektor
$ublik. Sala% satu &erakan reor'asi sektor $ublik yan& $alin&$o$uler adala% konse$
New Public Management
yan& disin&kat -P,.-P, ini ke'udian 'enyebabkan reor'asi akuntansi di sektor $ublik. /a'%uri
dan ,a%'udi (2006:!19) dala' RA /a'ayanti (201!)'enarik kesi'$ulan tentan& %ubun&an antara
konse$
New Public Management
den&an reor'asi akuntansi di or&anisasi sektor $ublikseba&ai berikut :
The implication of adopting New Public Management model is theneed to conduct a series of
reform in public sector, i.e. accounting,budgeting reform, financial management reform, audit
reform, aswell as institutional reform. The migration to accrual accounting
Re&ulasi dan Standar Akuntansi Sektor Publik
Pa&e 2

Akuntansi Sektor Publik

from cameral (cash basis) accounting and single entry is one formof public sector accounting
reform.
Sedan&kan 'enurut Bunea dan os'ina (2009:1) dala' RA/a'ayanti (201!) 'en&&a'barkan
%ubun&an -e Publi ,ana&e'entden&an reor'asi akuntansi di sektor $ublik seba&ai berikut:
New Public Management is focused on efficiency, as governmentsaround the world are
being asked to do more with less and to befully accountable to the community for resources
entrusted to them. ccounting plays a crucial role in New Public Management developments

as the means by which measurements are made,achievements are documented, and

negotiations take place.
Standar akuntansi 'eru$akan $edo'an u'u' atau $rinsi$$rinsi$yan& 'en&atur $erlakukan
akuntansi dala' $enyusunan la$orankeuan&an untuk tuuan $ela$oran ke$ada $ara
$en&&una la$orankeuan&an* sedan&kan $rosedur akuntansi 'eru$akan $raktek
k%ususyan& di&unakan untuk 'en&i'$le'entasikan standar. +ntuk 'e'astikandiikutinya
$rosedur yan& tela% diteta$kan* siste' akuntansi sektor $ublik%arus dilen&ka$i den&an
siste' $en&endalian intern atas $eneri'aan dan$en&eluaran dana $ublik.Peneta$an standar
akuntansi san&at di$erlukan untuk 'e'berikan a'inan dala' as$ek konsistensi $ela$oran
keuan&an. idak adanyastandar akuntansi yan& 'e'adai akan 'eni'bulkan i'$likasi ne&ati
Re&ulasi dan Standar Akuntansi Sektor Publik
Pa&e !

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