{"id":6962,"date":"2020-01-18T09:45:05","date_gmt":"2020-01-18T02:45:05","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=6962"},"modified":"2023-02-24T16:35:52","modified_gmt":"2023-02-24T09:35:52","slug":"sistem-akuntansi-skpd-dan-ppkd","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/sistem-akuntansi-skpd-dan-ppkd\/","title":{"rendered":"SISTEM AKUNTANSI SKPD DAN PPKD"},"content":{"rendered":"\r\n

\u00a0<\/p>\r\n

    \r\n
  1. Sistem Akuntansi SKPD<\/strong><\/li>\r\n<\/ol>\r\n

    a. Pencatatan Anggaran pada SKPD<\/h1>\r\n

    Pencatatan anggaran pada SKPD merupakan tahap persiapan sistem akuntansi pemerintah daerah. Pada tahap ini dilakukan pencatatan untuk merekam data anggaran yang akan membentuk estimasi perubahan SAL. Estimasi perubahan SAL ini merupakan akun perantara yang berguna dalam rangka pencatatan transaksi realisasi anggaran.<\/p>\r\n

    b. Akuntansi Pendapatan SKPD<\/h1>\r\n

    1). Pihak-Pihak Terkait<\/h2>\r\n

    Pihak-pihak yang terkait dalam prosedur akuntansi pendapatan SKPD adalah:<\/p>\r\n

      \r\n
    1. PPKD<\/li>\r\n
    2. Pejabat Penatausahaan Keuangan (PPK-SKPD)<\/li>\r\n<\/ol>\r\n

      2). Langkah-Langkah Teknis<\/h2>\r\n

      Ilustrasi pencatatan dalam hal instansi pemungut pajak terpisah dari PPKD disajikan sebagai berikut :<\/p>\r\n

        \r\n
      1. Pemungutan pajak dapat didahului dengan penerbitan Surat Ketetapan Pajak Daerah maupun penyetoran langsung oleh masyarakat.<\/li>\r\n<\/ol>\r\n

        Langkah-langkah teknis <\/u><\/p>\r\n

        SKPD yang berwenang akan menerbitkan Surat Ketetapan Pajak Daerah (SKP Daerah) terkait. Selain disampaikan kepada Wajib Pajak (WP), SKP Daerah tersebut akan didistribusikan kepada PPK-SKPD. SKP Daerah tersebut akan menjadi dokumen sumber dalam mengakui pendapatan pajak daerah setelah dilakukan pembayaran. Terhadap transaksi tersebut PPK-SKPD mengakui pendapatan pajak dengan mencatat \u201cKas di Bendahara Penerimaan\u201d di debit dan \u201cPendapatan Pajak Daerah\u2013LO (sesuai rincian objek terkait)\u201d<\/p>\r\n

        \r\n

        Silakan Download : PANDUAN PENYUSUNAN KEBIJAKAN AKUNTANSI PEMERINTAH DAERAH<\/a><\/strong><\/p>\r\n<\/blockquote>\r\n

          \r\n
        1. Sistem Akuntansi PPKD<\/strong><\/li>\r\n<\/ol>\r\n

          a. Pencatatan Anggaran pada PPKD<\/h1>\r\n

          Pencatatan anggaran pada PPKD merupakan tahap persiapan sistem akuntansi pemerintah daerah. Pada tahap ini dilakukan pencatatan untuk merekam data anggaran yang akan membentuk estimasi perubahan Saldo Anggaran Lebih (SAL). Estimasi perubahan SAL ini juga merupakan akun antara yang berguna dalam rangka pencatatan transaksi realisasi anggaran. Di dalam neraca, estimasi perubahan SAL merupakan bagian ekuitas SAL.<\/p>\r\n

          1). Pihak-Pihak Terkait<\/h2>\r\n

          Pihak-pihak yang melaksanakan pencatatan anggaran PPKD adalah sebagai berikut:<\/p>\r\n

            \r\n
          1. PPKD<\/li>\r\n
          2. Fungsi Akuntansi PPKD<\/li>\r\n<\/ol>\r\n

            2). Langkah-Langkah Teknis<\/h2>\r\n

            Dokumen Pelaksanaan Anggaran PPKD (DPA-PPKD) yang sudah dibuat oleh PPKD dan disetujui oleh sekretaris daerah diserahkan kepada fungsi akuntansi PPKD. Berdasarkan DPA PPKD tersebut, fungsi akuntansi PPKD kemudian akan mencatat \u201cEstimasi Pendapatan\u201d di debit sebesar total anggaran\u00a0 pendapatan, \u201cEstimasi Penerimaan Pembiayaan\u201d di debit sebesar total anggaran penerimaan pembiayaan, \u201cApropriasi Belanja\u201d di kredit sebesar total anggaran belanja dan \u201cApropriasi Pengeluaran Pembiayaan\u201d di kredit sebesar total anggaran pengeluaran pembiayaan. Selisih antara anggaran pendapatan, belanja dan pembiayaan dicatat sebagai \u201cEstimasi Perubahan SAL\u201d di kredit dengan jurnal:<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
            \r\n

            Estimasi Pendapatan<\/p>\r\n<\/td>\r\n

            		\r\n

            \u00a0\u00a0 xxx<\/p>\r\n<\/td>\r\n<\/tr>\r\n

            \r\n

            Estimasi Penerimaan Pembiayaan<\/p>\r\n<\/td>\r\n

            		\r\n

            \u00a0\u00a0 xxx<\/p>\r\n<\/td>\r\n<\/tr>\r\n

            \r\n

            \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Estimasi Perubahan SAL<\/p>\r\n<\/td>\r\n

            		\r\n

            \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0xxx<\/p>\r\n<\/td>\r\n<\/tr>\r\n

            \r\n

            \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Apropriasi Belanja<\/p>\r\n<\/td>\r\n

            		\r\n

            \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\r\n<\/td>\r\n<\/tr>\r\n

            \r\n

            \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Apropriasi Pengeluaran Pembiayaan<\/p>\r\n<\/td>\r\n

            		\r\n

            \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

            \u00a0<\/h1>\r\n

            b. Akuntansi Pendapatan PPKD<\/h1>\r\n

            1). Pihak-Pihak Terkait<\/h2>\r\n

            Pihak-pihak yang melaksanakan sistem akuntansi pendapatan PPKD adalah sebagai berikut:<\/p>\r\n

              \r\n
            1. Pejabat Pengelola Keuangan Daerah (PPKD)<\/li>\r\n<\/ol>\r\n

              Fungsi Akuntansi PPKD<\/p>\r\n

               <\/p>\r\n

              Sumber: Permendagri No. 64 Tahun 2013<\/p>\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":5544,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"default","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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[633,869],"tags":[],"class_list":["post-6962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-studi-kasus"],"yoast_head":"\nSISTEM AKUNTANSI SKPD DAN PPKD - BLUD.co.id<\/title>\n<meta name=\"description\" content=\"SISTEM AKUNTANSI SKPD DAN PPKD Pencatatan anggaran pada SKPD merupakan tahap persiapan sistem akuntansi pemerintah daerah. 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