PUBLIC SECTOR ACCOUNTING

Regulatory And Standard Relations In

The Public Sector

LECTURER:
Satria Tri Nanda SE, M.Si

ARRANGE BY:
1. Agus Kurniawan
2. Ryandina Octaviana Putri
3. Yolanda Rahmadani

Economic Faculty of Lancang Kuning

TA 2019/2020
FOREWORD
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Praise and thank God, because of his blessings and grace we can be allowed
to complete this public sector accounting. Aside from being a task, this paper
was created to enhance the knowledge and experience of the author.
There are so many obstacles in preparing this paper whether it is a matter of
time, facilities, etc. Therefore, the completion of this paper is not solely due to
the ability of the author, many parties who support and help the author. on this
occasion, the author would like to thank those who have helped.
The author hopes this paper is useful for readers, if there are mistakes in this
paper, the authors expect constructive criticism and suggestions for the better.

Pekanbaru, September 2019

Author

TABLE OF CONTENTS

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FOREWORD .................................................................................................................

TABLE OF CONTENTS ...............................................................................................

CHAPTER I INTRODUCTION ................................................................................

1.1 BACKGROUND .....................................................................................................

3
1.2 FORMULATION OF THE PROBLEM ..................................................................

3
1.3 WRITING PURPOSE ..............................................................................................

CHAPTER II DISCUSSION ......................................................................................

2.1 REGULATORY REQUIREMENT & STANDARDS PUBLIC SECTOR .............

2.2 DEVELOPMENT OF REGULATIONS IN THE PUBLIC SECTOR ....................

2.3 DEVELOPMENT OF STANDARDS IN THE PUBLIC SECTOR ........................

12

2.4 THE STANDARD OF STATE FINANCIAL EXAMINATION (SPKN) ...............

15

CHAPTER III CLOSING............................................................................................

19

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3.1 CONCLUSION ........................................................................................................

19

3.2 SUGESTIONS .........................................................................................................

19

BIBLIOGRAPHY

CHAPTER I
INTRODUCTION
1.1 Background
regulation is a method used to control society in certain rules. regulations are
widely used to describe the regulations that occur in people's lives. the term
regulation has a broad meaning. Many regulations apply to the legal regulations
of countries, companies and organizations.
public financial terminology that can be interpreted as state finance. state
finance which means government financial activities. state finance according to
Law 17/2003 "all the rights and obligations of the state that can be valued in
money, as well as everything in the form of money or in the form of goods that
can be owned by the state is related to the implementation of these rights and
obligations".
when we understand what is meant by regulation and public finance then we
might immediately direct our views to the rules that govern these regulations.
however, to make the regulation there must be a legal basis, and must understand

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more deeply how to draft it, what is related, and understand the ethics of
managing public finances.
1.2 Formulation of the Problem
1. What Is The Regulatory Requirement And Standards In The Public Sector?
2. How The Development Of Regulations In The Public Sector?
3. How The Development Of Standards In The Public Sector?
4. What Is The Standard Of State Financial Examination (SPKN)?
1.3 Writing purpose
1. In order to know Regulatory Requirement And Standards In The Public Sector
2. In order to know Development Of Regulations In The Public Sector
3. In order to know Development Of Standards In The Public Sector
4. In the order to know The Standard Of State Financial Examination (SPKN)

CHAPTER II
DISCUSSION

2.1 Regulatory And Standard Relations In The Public Sector

In this era of openness, information now plays an important role for all of us.
Information is an effective means of communication between members of the
community and other members of the community or between a particular entity
and the surrounding community. In these conditions, the presentation of
complete information will create transparency and in turn will create public
accountability.
information plays an important role. Information is an effective means of
communication between community members and other community members or
between a particular entity and the surrounding community. Presentation of
complete information will create transparency and will in turn create public
accountability. To prevent misuse that is detrimental to society, public sector
organizations need to be regulated by regulations.
Public sector organizations should also be able to provide public
accountability through their financial statements. Accounting standards are

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needed that are intended to be a reference and a guideline for accountants in

public sector organizations.
Statement of Financial Accounting Standards (Pernyataan Standar Akuntansi
Keuangan (PSAK)) Number 1 paragraphs 9 and 10 which states that financial
statements prepared based on fixed accounting standards can meet the needs of
all users including current investors, potential investors, employees, lenders,
suppliers, other creditors, governments and institutions, as well as the
community. GAAP (Generally accepted accounting principles) is a standard that
must be followed wherever the accountant profession is located, unless the
circumstances justify exceptions to existing standards.

2.2 Regulation Development In The Public Sector

Regulations in the public sector can be divided into two major parts, namely
the development of regulations related to non-profit organizations and
government agencies. these two types of developments need to be distinguished
considering that the nature of regulations in the public sector is specific to the
type of organization;
1. Regulatory Developments Related To Non-Profit Organizations
Regulations Regarding Fondations
a foundation is a legal entity consisting of assets separated and destined to
achieve certain objectives in the social, religious and humanitarian fields that
do not have members. The Foundation can carry out business activities to
achieve its goals and objectives by establishing a business entity and / or
participating in a business entity with certain requirements.
Regulations related to foundations are RI Law Number 16 of 2001
concerning Foundations. This law is intended to guarantee legal certainty and
order so that the foundation can function in accordance with its aims and
objectives based on the principle of openness and accountability to the
community.

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The content of the Law No. 16/2001 briefly.

1. The general provisions of the foundation including the meaning of the
foundation and the organs that form it, the requirements of the
activities that it can undertake, and the wealth of the foundation.
2. The foundation's procedure for submitting a stance, the making of the
deed, up to its application to the minister of justice and human rights
(now called the minister of law and human rights).
3. The foundation's budget-changing procedures.
4. The obligation to announce the founding act of the foundation in
addition to the state news of the Republic of Indonesia.
5. The wealth of the foundation.
6. Organization foundation consisting of coaches, board and supervisor.
7. annual report to submit.
8. The method of examination and dissolution of the foundation.
This law was updated in several aspects with Law Number 28 of 2004
concerning Amendments to Law Number 16 of 2001 concerning Foundations.
several things are changed in the Law 28/2004
1. Clarify the prohibition on transfer or maintenance of the foundation's
assets. In this Law 28/2004 added the foundation's wealth assistance
was issued transferred or distributed either wages, wages as well as
honoraria or other forms that can be agreed with money with some
exceptions that Install in more detail.
2. Status of the legal process status. In Law 28/2004 it was submitted to
a notary who made the deed of founding the foundation. This law also
explains in detail the terms of time of the procedure for ratification of
the foundation's establishment.
3. New provisions regarding joint responsibility by the foundation's
management for legal actions carried out by the board on behalf of the
foundation before the foundation obtains legal entity status.
4. The period for announcing the establishment of approved foundations
has been shortened from a period of 30 days (Law 16/2001) to 14 days
(Law 28/2004) starting from the date on which the foundation was
established.
5. The distribution of assets received from the liquidation of the
foundation which was previously only given in accordance with Law
28/2004 regulates additional if it is given to other foundations that

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have similar activities, the remaining liquidation results of the

foundation can be given to other legal entities that have the same
activities before being given to the state.
To better guarantee legal certainty, the government also issued
Government Regulation Number 63 of 2008 concerning the Implementation
of Laws concerning Foundation.
This Government Regulation provides a more detailed and applicable
explanation of the provisions stipulated in the law on foundations, including:
1. Application of foundation name
2. The initial wealth of the foundation
3. The procedure for establishing a foundation by a foreigner
4. Basic budget change procedures
5. Conditions and procedures for granting State aid to the foundation
6. Terms and procedures of foreign foundations conducting activities in
Indonesia
7. The terms and conditions of the merger of the foundation

Regulations Regarding Political Parties

Since the reform era with its multiparty system. Law No. 2 of 1999 on the
Political Party, the law was updated with the passing of Law No. 31 of 2002
on the Political Party. The Act sets out the foundations and key matters of the
political party, among others:
1. Formation of a political party
2. Basis, character, purpose, function, rights, and obligations of the
political party
3. Membership and sovereignty of political parties
4. Management of political parties
5. Realization of matters in the event of a political party
6. Finance
7. Prohibition for political parties
8. Incorporation of political parties
9. Supervision of political parties
Law 31/2002 was renewed in 2008 through the Political Parties Law No. 2
of 2008 which complements and complements the Law 31/2002.
Law 2/2008 also provides a more detailed procedure for the process of
forming political parties as well as regarding the finances of political parties.
Law 31/2002 does not yet have provisions regarding the obligations of
political parties to prepare financial accountability reports, whereas Law

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2/2008 regulates that political party general cash accounts and management
obligations at each organizational level to compile reports on financial
revenue and financial accountability after the fiscal year ends and are open to
the public. this is in line with the increasing demands for accountability and
financial transparency of political parties from the public.
Regulation on State-Owned Legal Entities and Educational Legal Entities
One form of legal entity in Indonesia which was originally formed to
accommodate special needs in the context of "privatization" of educational
institutions that has its own characteristics, especially the non-profit nature
even though it is a business entity.
Universities with State-Owned Legal Entities (Badan Hukum Milik
Negara (BHMN)) status have several characteristics that distinguish them from
the status of other universities. The characteristics of BHMN are as follows:
1. Representing the Board of Trustees (Majelis Wali Amanat (MWA))
The board of trustees is a university organ that functions to represent
the government and society. MWA has great authority and is a very
decisive normative institution, including appointing and dismissing
leaders, evaluating the performance of leaders, and providing input and
opinions to the minister regarding university management. MWA is the
most important element that distinguishes BHMN from other universities.
2. Has an academic senate (Senat Akademik (SA))
Academic senate is a university organ consisting of representatives of
each faculty and has responsibilities that are more focused on academic
aspects.
3. Has management and academic autonomy
BHMN has the autonomy in managing its wealth or sources of funds
while taking into account the principles of efficiency and accountability.
this is certainly different from the state universities whose funds are
managed centrally.
At the end of 2008, there were new developments in the world of higher
education in Indonesia with the passing of the law on Educational Legal Entity
(Badan Hukum Pendidikan (BHP)). BHP is a legal entity that organizes formal

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education with a nonprofit principle that has independence in its management

with the aim of advancing the education unit.

In its management, BHP is based on the following 10 principles:

1. Non-profit, the activities carried out are not for the purpose of making a
profit so that if there is excess business, the excess is reinvested to
improve the quality of education
2. Autonomous, authority and ability to carry out activities independently
both in the academic and non-academic fields.
3. Accountable, the ability and commitment to account for all activities
carried out by legal education entities to stakeholders in accordance with
statutory provisions.
4. Transparent, openness and the ability to present relevant information in
a timely manner in accordance with statutory provisions and reporting
standards that apply to stakeholders.
5. Quality assurance, systemic activities in providing formal education
services that meet or exceed National Education Standards, and in
improving the quality of education services in a sustainable manner.
6. Excellent service, which is orientation and commitment to provide the
best formal education services for the satisfaction of stakeholders,
especially students.
7. Fair access, providing formal education services to prospective students
and students, regardless of religious background, race, ethnicity, gender,
social status, and economic capacity.
8. Religious, sensitivity and accommodative attitudes towards various
stakeholder differences that originate from religious, racial, ethnic and
cultural characteristics.
9. Sustainability, the ability to provide formal education services to
students on an ongoing basis, by applying management patterns that are
able to guarantee the sustainability of services.
10. Participation in State responsibility, the involvement of stakeholders
in organizing formal education to educate the life of the nation which is
the responsibility of the state.

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Based on the mandate of Articles 65, 66, and 67 of the BHP Law, several
mechanisms for changing the university into BHP are regulated as follows.
1. For colleges that are
a. Founded by the Government, must be changed to BHPP/Badan
Hukum Milik Pemerintah (Government-Owned Legal Entity)
b. In the form of BHMN
2. For Universities that are under the auspices of the Foundation. BHP
Organizers and their Management must be changed within 6 years.

Regulation on Public Service Agencies Public Service Agencies (BLU)

are agencies within the government that are formed to provide services to
the public in the form of the supply of goods and / or services that are sold
without prioritizing profit.
What can become a BLU (Badan Layanan Umum) is an operational
government work unit that serves the public. more complete criteria for a work
unit to become a BLU are:
1. Not the wealth of the state / region separated as a work unit of a
government agency.
2. Managed autonomously with the principle of efficiency and
productivity of the corporate style.
3. Acting as an agent of the minister / head of the main institution.

2. Regulatory Developments Related To State Finance

Law Number 17 of 2003 concerning State Finance
Law Number 1 of 2004 concerning the State Treasury

Financial Management of Public Service Agencies

Public Service Agency in charge of providing services to the public in the
form of goods and / or services needed in order to advance public welfare and
educate the nation's life.

Law Number 15 of 2004 concerning the Audit of State Financial

Management and Responsibility
An examination of state finances includes an examination of the
management of state finances and an examination of the state's financial
responsibilities. The Public Inspection Board carries out an examination of
the management and responsibility of state finances. Examination consists

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of financial audits, i.e. audits of financial statements; performance checks,

and checks for specific purposes.
Examination
In planning the audit task, the BPK pays attention to requests,
suggestions, and opinions of representative institutions. In planning audit
tasks, the BPK can consider information from the government, central
bank and the public. In the context of financial and / or performance
audits, inspectors conduct tests and assessments of the implementation of
government internal control systems.
Examination Results and Follow Up
The examiner compiles a report on the results of the examination after
the inspection is completed. If needed, the examiner can prepare an interim
inspection report.
1. Reports on the results of audits of government financial statements
contain opinions.
2. The report on the results of the examination of the performance
contains findings, conclusions, and recommendations.
3. Reports on the results of examinations with specific objectives contain
conclusions.
Officials must follow up the recommendations in the inspection report.
Officials are required to provide answers or explanations to BPK regarding
follow-up on recommendations in the audit report.
3. Regulatory Developments Related To State Finance
In accordance with the mandate of the 1945 Constitution of the Republic
of Indonesia, the regional government has the authority to regulate and
manage its own government affairs according to the principle of autonomy
and assistance tasks. so since 2001 or precisely since the enactment of Law
number 22 of 1999 concerning regional governments, regional governments
have implemented regional autonomy in the context of carrying out more
efficient and responsible government affairs.
granting broad autonomy to be directed to accelerate the realization of
community welfare through improved services, empowerment, and
community participation.

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2.3 Standard Development In The Public Sector

For non-profit organizations (privately or privately owned), IAI has issued
Statements of Financial Accounting Standards (PSAK) Number 45 on "Non-
profit Organizations". and its own non-profit organizations (for example:
hospitals and universities). Therefore, the government is trying to develop a
standard called the Government Accounting Standards.
On an international scale, there is already an accounting standard for public
sector organizations that has been prepared by the Federation of International
Accountants. IPSAS should be a reference for all countries that will create
accounting standards for public sector organizations in their respective countries.

International Standards of Public Sector Accounting (IPSAS)

The International Accountants Federation forms a special committee that is
tasked with setting public sector accounting standards. The committee was given
the name "The Public Sector Committee" and was responsible for compiling an
accounting standard for public sector organizations that applied internationally
which was then called the International Public Sector Accounting Standards
(IPSAS). International Financial Reporting Standards (IFRS), especially in
statements that fit the context and characteristics of public sector accounting.
IPSAS is an accounting standard for public sector organizations that applies
internationally and can be used as a reference by countries around the world to
develop specific public sector standards in their countries. IPSAS aims:
1. Improve the quality of the main objectives in reporting public sector
finance.
2. Inform more clearly the division of resource allocations made by public
sector entities.
3. Increase transparency and accountability of public sector entities.
PSAK 45
PSAK is the only standard issued by the Indonesian Accounting Association
(IAI) which regulates the financial reporting of nonprofit organizations. In
America, FAS 117 is used as a reference for non-profit organizations owned by
the private sector, while non-profit organizations owned by the government use

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the Governmental Accounting Standards (GAS) standards issued by the

Governmental Accounting Standards Board (GASB). Thus, the context of PSAK
54 is actually more appropriate for use by private non-profit organizations.
However, because in addition to PSAK 54, Indonesia only has Government
Accounting Standards (SAP) which are designated for government agencies so
that they do not yet have specific standards for non-profit non-government
organizations owned by the government. This condition makes PSAK 54 used as
a reference for all types of non-profit organizations, except the government and
government agencies.
Several things are regulated in PSAK 45:
1. The main purpose of the Financial Statements
2. Types of financial statements for non-profit organizations
3. Examples of forms of financial statements for non-profit organizations
Government Accounting Standards (SAP)
To solve the various needs that arise in financial reporting, accounting, and
audit in government, both the central government and regional governments in
the Republic of Indonesia, a credible government accounting standard is needed
and is formed by an SAP committee.
The need for standards and the formation of its constituent committees began
to emerge when the push for IPSAS implementation in Indonesia became
stronger. This began with the formation of the Public Sector Accountant
Compartment at IAI on May 8, 2000. One of the programs was the preparation
of financial accounting standards for various government work units.
From this process, a Public Sector Accounting Standards Exposure Draft was
issued by the Public Sector Accounting Standards Board-Indonesian Institute of
Accountants (IAI). There are six Exposure Draft issued:
1. Presentation of financial statements
2. Cash flow statement
3. Correction of surplus deficits, fundamental mistakes, and changes in
accounting policies
4. Impact of changes in foreign exchange rates
5. Cost of loans
6. Consolidated financial statements and control entities.
SAP compilation process:
1. Identify the topic

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2. Consultation of topics to the steering committee

3. Formation of work groups
4. Limited research by working groups
5. Initial draft of the work group
6. Discussion of the initial draft by the work committee
7. Decision making by the work committee
8. Reporting to the steering committee and approval of the draft publication
9. Launch of draft publications
10. Public hearings and limited hearings
11. Discussion of responses and input to the draft published from the hearing
12. Request consideration from BPK
13. Discussion of BPK's responses
14. Finalize standards
15. Application of standards
16. Initial standard outreach

2.4 Standard Of State Financial Examination (SPKN)

BPK (Badan Pengawas Keuangan) has developed an important standard that
will guide the Indonesian audit process. The standard is the State Financial
Inspection Standard (Standar Pemeriksaaan Keuangan Negara (SPKN)). This
standard becomes a reference for government auditors in carrying out their
duties as inspectors.
SPKN contains professional requirements that must be met by each
examiner/auditor, conducts audits, and professional audit report requirements.
By basing the audit implementation on the SPKN, the credibility of the
information is reported by the entity being examined. This SPKN applies to:
1. BPK RI
2. Public accountants or other parties that conduct audits of the management
and responsibility of state finances for and on behalf of BPK RI
3. Government Internal Supervisory Apparatus (APIP) including BUMN /
BUMD Internal Oversight Unit (SPI) as a reference in compiling
inspection standards in accordance with their respective positions, main
tasks and functions.
4. Other parties who want to use SPKN
As a reference for auditing in the government sector, SPKN provides a basic
framework for effectively implementing fieldwork standards and audit reporting.

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SPKN provides a general standard relating to the requirements of the ability /

expertise of staff, the independence of the examiner and examiner organizations
individually, the implementation of professional skills carefully and thoroughly,
as well as quality control of work results.
SPKN divides audits / examinations into three types.
1. Financial Audit
2. Performance Check
3. Examination with a specific purpose
SPKN General Standards
The SPKN general standard provides an important basic framework for
implementing fieldwork standards and reporting standards effectively. Therefore,
the SPKN general standard must be followed by all examiners / auditors and
inspection organizations, both governmental and non-governmental, who carry
out audits / audits. This SPKN general standard will be explained briefly as
follows.
1. Ability / Expertise Requirements
2. Independence Requirements
3. Careful and careful use of professional skills
4. Quality Control
Conceptual Framework
Government Accounting Environment
1. The main characteristics of government structure and services provided
a. General form of government and separation of powers
b. Government system of autonomy and transfer of income between
governments
c. The influence of the political process
d. The relationship between tax payments and government services
2. Characteristics of government finance that are important for control
a. The budget as a statement of public policy, fiscal targets, and control
tools.
b. Invest in assets that do not directly generate income
c. Possible use of fund accounting for control purposes
d. The relationship between tax payments and government services
3. Characteristics of government finance that are important for control
a. The budget as a statement of public policy, fiscal targets, and control
tools.
b. Invest in assets that do not directly generate income
c. Possible use of fund accounting for the purpose of controlling

The Role and Objectives of Financial Reporting

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The role of financial reporting

Each reporting entity must report the efforts that have been made, as well
as the results achieved in carrying out activities in a systematic and structured
manner in a reporting period for the following purposes.
1. Accountability
2. Management
3. Transparency
4. Intergenerational balance
The Purpose of Financial Reporting
1. Provide information about the adequacy of current period revenues to
finance all expenses
2. Providing information on the appropriateness of how to obtain economic
resources and their allocation with the stipulated budget and the laws and
regulations.
3. Provides information on the amount of economic resources used in
reporting entity activities and the results achieved
4. Provides information on how the reporting entity funds all of its activities
and meets its cash needs
5. Provides information on the financial position and condition of the
reporting entity in relation to sources of revenue, both short and long
term, including those from tax levies and loans.
6. Provide information about changes in the financial position of the
reporting entity, whether it has increased or decreased, as a result of
activities carried out during the reporting period. To meet these objectives,
financial statements provide information on income, expenditure,
transfers, reserve funds, financing, assets, liabilities, equity funds and
cash flow of a reporting entity.
Components of Financial Statements
1. Budget realization report
2. Balance Sheet
3. Cash flow statement
4. Notes to the financial statements
Basic Assumptions
The following basic assumptions in financial reporting within a government
environment are those which are accepted as truth without needing to be proven
so that accounting standards can be applied
1. Assume the independence of the entity
2. Assuming the sustainability of the entity
3. Assuming measurability in units of money

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Qualitative Characteristics of Financial Statements

The qualitative characteristics of financial statements are normative measures
that must be realized in accounting information so that they can meet their
objectives. In order to meet the desired quality, government financial statements
must meet the following four characteristics.
1. Relevant
2. Reliable
3. Can be compared
4. Can be understood
Principles of Accounting and Financial Reporting
1. Basis of accounting
2. The principle of historical value
3. The principle of realization
4. The principle of substance outperforms the formal form
5. The principle of periodicity
6. The principle of consistency
7. Principles of full disclosure
8. The principle of fair presentation
Relevant and Reliable Information Constraints
Constraints on accounting information and financial statements are any
circumstances that do not allow for the realization of ideal conditions in
realizing accounting information and financial reports that are relevant and
reliable due to limitations or due to practical reasons. These things are as
follows.
1. Materiality
2. Consideration of costs and benefits
3. Balance between qualitative characteristics

CHAPTER III
CLOSING

3.1 Conclusion
Public sector financial regulations are provisions that must be implemented
and adhered to in the process of managing public organizations both the central
government, regional governments, companies and other organizations.
The governance process is aimed at coordinating the implementation and
obligation of citizens in a system of managing state finances. State and regional

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financial management, as referred to in the 1945 constitution, needs to be carried

out professionally, openly and responsibly for the prosperity of the people of
Indonesia.
The center for developing policies on the procurement of public goods and
services has the task of reviewing, preparing policy formulations, planning
policies on procurement of national goods or services, and carrying out
socialization, monitoring and evaluation of their implementation.
3.2 Sugestions
Improving the quality of public services can be improved through improving
service quality management, namely efforts to minimize the gap between service
levels and consumer expectations.
The biggest problem in public sector financial regulation in Indonesia is
breaking the rules. some even intervened, resulting in justice in the form of
inappropriate social and financial security. because of that, it is necessary to have
sanctions in accordance with what is caused so that public regulation in
Indonesia is getting better based on the law.

BIBLIOGRAPHY

Nordiawan, Deddi, Ayuningtyas Hertianti. 2014. Akuntansi Sektor Publik Edisi

2. Jakarta:Salemba Empat
UU RI Nomor 9 Tahun 2009 Tentang BHP
UU RI Nomor 17 Tahun 2003 Tentang Keuangan Negara
https://dokumen.tips/documents/kebutuhan-regulasi-dan-standar-di-sektor-publik.html
https://www.coursehero.com/file/p42sqsq/28-tentang-perubahan-atas-UU-No-16-Tahun-
2001-tentang-yayasan

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