{"id":6532,"date":"2019-08-15T09:13:23","date_gmt":"2019-08-15T02:13:23","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=6532"},"modified":"2019-08-26T09:38:11","modified_gmt":"2019-08-26T02:38:11","slug":"pengakuan-pendapatan-blud-dalam-standar-akuntansi-pemerintah","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/pengakuan-pendapatan-blud-dalam-standar-akuntansi-pemerintah\/","title":{"rendered":"PENGAKUAN PENDAPATAN BLUD DALAM STANDAR AKUNTANSI PEMERINTAH"},"content":{"rendered":"\n<p style=\"text-align: justify;\">Paragraf 8 PSAP 01 tentang Penyajian Laporan Keuangan Standar Akuntansi Pemerintahan (SAP) menyatakan bahwa \u201cBasis akrual adalah basis akuntansi yang mengakui pengaruh transaksi dan peristiwa lainnya pada saat transaksi dan peristiwa itu terjadi, tanpa memperhatikan saat kas atau setara kas diterima atau dibayar\u201d.<\/p>\n<p style=\"text-align: justify;\">Selama ini sering ditemui beberapa pendapat yang mengasumsikan bahwa akuntansi berbasis akrual berhubungan dengan pencatatan pendapatan saja, sehingga apabila kita belum mengakui adanya piutang maka akuntansi kita belum akrual. Namun sebenarnya akuntansi berbasis akrual tidak hanya berfokus pada pencatatan pendapatan saja namun juga atas semua transaksi lain yang dilakukan oleh suatu entitas, misalnya pencatatan transaksi beban.<\/p>\n<p style=\"text-align: justify;\">Berdasarkan basis akrual dalam standar akuntansi pemerintah Pendapatan akan diakui pada saat :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Timbulnya hak atas pendapatan<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Timbulnya hak atas pendapatan dapat diartikan bahwa entitas telah memiliki hak atas suatu pendapatan namun pelanggan\/debitur belum melakukan pembayaran (piutang) atau dapat juga berarti bahwa entitas telah menerima pembayaran namun belum memiliki hak untuk mengakui pendapatan tersebut sehingga pengakuannya ditangguhkan\/diterima dimuka. Sehingga apabila dihubungkan dengan aliran kas maka \u201ctimbulnya hak atas pendapatan\u201d, dapat digunakan untuk mengakui pendapatan yang belum diterima aliran kasnya maupun untuk mengakui pendapatan yang telah diterima aliran kasnya namun belum menjadi hak entitas yang dilakukan dengan menyesuaikan pendapatan tersebut.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Pendapatan direalisasi<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pendapatan direalisasi dapat diartikan bahwa entitas menerima Kas Tunai atau non Tunai.<\/p>\n<p style=\"text-align: justify;\">Secara umum, pengakuan pendapatan yang terdapat dalam Standar Akuntansi Pemerintahan (SAP) terdiri dari tiga titik pengakuan yaitu:<\/p>\n<ol style=\"text-align: justify;\">\n<li>Pendapatan-LRA diakui pada saat diterima pada Rekening Kas Negara\/Daerah (PSAP 02 par 21)<\/li>\n<li>Pendapatan-LO diakui pada saat timbulnya hak atas pendapatan (PSAP 12 par 19)<\/li>\n<li>Pendapatan-LO diakui pada saat pendapatan direalisasi (PSAP 12 par 19)<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Pada PSAP tidak disebutkan syarat pengakuan pendapatan seperti yang ada dalam PSAK, namun demikian, pengaturan mengenai syarat pengakuan pendapatan pada SAP diatur lebih lanjut dalam Buletin Teknis Nomor 23 tentang Akuntansi Pendapatan Nonperpajakan.<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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