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Pengertian Akuntansi Pemerintahan, Karakteristik dan Manfaat
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Pengertian Akuntansi Pemerintahan – Sama halnya dengan perusahaan, lembaga pemerintah juga membutuhkan sistem akuntansi baik itu untuk menghasilkan informasi keuangan atau untuk meningkatkan mutu pengawasan lembaga pemerintahan.
Akan tetapi terdapat perbedaan sifat lembaga pemerintahan dengan perusahaan swasta yang bertujuan mencari laba.
Oleh sebab itu akuntansi pemerintah harus dikategorikan sebagai bidang akuntansi tersendiri dan terpisah dengan akuntansi pemerintahan.
Pengertian Akuntansi Pemerintahan Menurut Para Ahli Pada dasarnya akuntansi pemerintah merupakan aplikasi akuntansi dalam bidang keuangan negara khususnya pada tahapan pelaksanaan anggaran termasuk semua pengaruhnya.
Berikut beberapa pengertian akuntansi pemerintahan menurut para ahli :
Bahtiar Arif dkk (2002: 3)Pengertian dari akuntansi pemerintahan adalah sebuah pemberian jasa penyediaan informasi yang terkait dengan keuangan pemerintah berlandasaskan proses klasifikasi, catatan, ikhtisar transaksi keuangan pemerintah serta tafsir informasi keuangan.
Revrisond Baswir (2000:7) Menurut Revrisond Baswir , pengertian akuntansi pemerintahan adalah salah satu jenis akuntansi yang terkait dengan lembaga pemerintahan dan lembaga non-profit lain dengan tujuan tidak mencari keuntungan atau laba.
Walaupun lembaga pemerintahan ini memiliki skala besa namun tidak dinilai berdasarkan dari nilai perusahaan.
Kustadi Arita Arti akuntansi pemerintahan adalah aplikasi akuntansi pada bidang keuangan negara khususnya dalam menjalan anggaran termasuk akibat yang dapat muncul baik itu sementaran atau permanen.
Abdul Halim (2002:143)Akuntansi pemerintahan adalah aktivasi jasa untuk menyediakan informasi yang kuantitatif khusunya keuangan dan entitas pemerintah sebagai dasar untuk mengambil keputusan ekonomi yang nalar.
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Tujuan Akuntansi PemerintahTujuan akuntansi pemerintah secara umum sama dengan akuntansi bisnis yaitu memberikan informasi keuangan atas transaksi-transaksi keuangan yang dijalankan organisasi pada periode tertentu dan posisi keuangan pada tanggal tertentu kepada penggunanya.
Menurut Arif (2002: 5), akuntansi pemerintah secara khusus memliki tujuan yaitu :
1. AkuntabilitasTujuan akuntanbilitas ini difokuskan pada pihak manajemen agar dapat menyampaikan akuntabilitas keuangan dengan memberikan laporan keuangan.
2. ManajerialDengan Akuntansi pemerintahan ini terdapat kemungkinan pemerintah untuk melakukan perencanaan yang dapat terdiri penyusunan APBD serta strategi pembangunan, menjalankan pembangunan dan pengendalian aktivitas itu dalam rangka meraih ketaatan pada peraturan perundang-undangan.
3. pengawasanAkuntansi pemerintahan memungkinkan adanya pengawasan kepengurusan keuangan negara dengan lebih mudah oleh pemeriksa.
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Karakteristik Akuntansi PemerintahanMenurut Revrisond Baswir (1994: 8) , terdapat beberapa karakteristik akuntansi pemerintahan yaitu :
Kegiatan mengejar laba tidaklah inklusif pada usaha dan kegiatan lembaga pemeritahan maka pada akuntansi pemerintahan pencatatan laba rugi tidak perlu dijalankan.
Lembaga Pemerintah tidak dimiliki secara pribadi seperti dengan perusahaan swasta maka akuntansi pemerintahan pencatatan kepemilikan pribadi tidak dapat dilakukan.
Sistem akuntansi negara dapat dipengaruhi sistem pemerintahan negara yang bersangkutan maka bentuk akuntansi berbeda antar satu negara satu dengan negara lainnya.
Fungsi akuntansi pemerintah adalah mencatat, mengkategorikan, meringkas serta membuat laporan realisasi pelaksanaan anggaran negara maka menjalankan akuntansi pemerintah tidak dapat dipisahkan dengan mekansme pengurusan keuangan dan sistem setiap negara.
Sedangkan menurut Halim (2002) , karakteristik pemerintahan adalah sebagai berikut :
Berbeda dengan akuntansi bisnis Tidak terdapat laporan laba Anggaran adalah plafond Menggunakan lebih dari satu dana Sangat bergantung kepada undang-undang Tidak ada perkiraan modal dan laba ditahan pada neraca Ciri-Ciri Akuntansi PemerintahanMenurut “A Guide to Accounting, Financial Reporting and Auditing ini the Federal Goverment ” , terdapat ciri-ciri akuntansi pemerintahan :
Non Revenue Producing Capital Assets Secara umum, pemerintah dalam memberikan pelayanan kepada rakyatnya membutuhkan investasi yang besar pada aset yang tidak menghasilkan pendapatan seperti jalan, jembatan, taman, dll.
Tidak terdapat tujuan labaTujuan utama dari pemerintahan adalah memberikan pelayanan kepada rakyatnya sehingga pemerintah harus memberikan informasi keuangan terkait dengan jumlah sumber digunakan untuk pelayanan dan bagaimana sumber itu diperoleh.
Pemerintah mendapatkan antara lain dari hak menarik pajak dan retribusi serta memberikan pelayanan atas dasar kebutuhan diperlukan.
Jadi, tidak terdapat pertukaran pembayaran dengan pelayanan yang diberikan.
Tidak terdapat kepentingan pemilikPemerintah tidak memiliki kekayaan sendiri seperti perusahaan swasta dan bila aset melebihi hutang maka kelebihan tersebut tidak akan dibagikan kepada raKyat atau pembayar pajak.
Pengunaan akuntansi untuk pengendalian dan akuntabilitasPemerintah mendapat uang dari berbagai sumber dan penggunaannya diatur dengan proses penganggaran.
Untuk dana tertentu terdapat pembatasan dalam penggunaannya.
Semua ciri-ciri akuntansi pemerintahan diatas memiliki peranan yang penting untuk menilai suatu instansi apakah instansi itu telah menjalankan akuntansi pemerintahan dengan baik.
Bila instansi tersebut tidak menjalankan salah satu ciri diatas maka dapat diketahui bahwa instansi tersebut belum sepenuhnya menjalankan akuntansi pemerintahan dengan baik.
Syarat-syarat Akuntansi PemerintahanDepartemen of Economic and Social Affairs (1970) membuat persyaratan dalam akuntansi pemerintahan yang termuat pada A Manual for Government Accounting yang kemudian diringkas oleh Bahtiar Arif dkk (2002: 8) , sebagai berikut :
Memenuhi syarat-syarat Undang-Undang Dasar, Undang-undang dan peraturan lainnya dari sebuah negara.
Terkait dengan klasifikasi anggaran Perkiraan harus dijalankan Memudahkan pemeriksaaan yang dilakukan oleh pemeriksa Sistem akuntansi harus selalu dikembangkan Perkiraan harus dikembangkan dengan efektif Pengadaan sebuah perkiraan Sistem Pencatatan Akuntansi Pemerintah
Menurut Halim, ada 3 (tiga) jenis sistem pencatatan yang dapat digunakan, yaitu :
Single entry Sistem pencatatan single entry juga sering dikatakan sebagai sistem tata buku tunggal atau tata buku saja.
Pada sistem ini, semua pencatatan transaksi dijalankan dengan mencatatnya satu kali saja.
Transaksi yang dapat berdampak pada bertambahnya kas akan dicatat pada penerimaan dan transaksi yang berdampak kurangnya kas akan dicatat pada pengeluran.
Doubel Entry Sistem pencatatan ini juga sering disebut dengan nama menjurnal atau pencatatan yang berada disisi debit atau kredit.
Pada sisi debit berada disebelah kiri sedangkan sisi kredit berada pada sisi yang sebelah kanan.
Semua pencatatan dilakukan harus menjaga keseimbangan dasar akuntansi.
Triple Entry Triple entry merupakan pencatatan yang dilakukan dengan sistem pencatatan double entry di kombinasikan dengan pencatatan pada buku anggaran.
Pencatatan double entry dilakukan untuk mencatata seluruh transaksi yang ditujukan untuk menyusun neraca, laporan perubahan ekuitas, laporan operasional, dll.
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Ruang Lingkup Akuntansi PemerintahanPemerintah merupakan organisasi memiliki peranan untuk memberikan jasa dan pelayanan kepada masyarakat yang memiliki lingkungan yang berbeda dengan swasta.
Hal ini menjadi pertimbangan dalam mengembangkan sistem akuntansi pemerintahan.
Prinsip, standar dan pelaporan harus dipahami dalam hubungannya dengan lingkungan prinsip tersebut digunakan selain dari sisi penguna laporan..
Menurut Government Finance Officer Association mengemukan bahwa akuntansi pemerintahan harus memperhatikan ruang lingkup berikut :
1. Struktur PemerintahanSecara umum, struktur pemerintahan dibutuhkan untuk melindungi dan melayani berbagai kebutuhan warga negara.
Dalam pemerintahan yang demokratis, struktur pemerintahnya didasarkan pada sistem checks and balances yang dilakukan dengan pemisahan fungsi pemerintahan.
Pada sektor swasta, fokus perhatian hanyalah mengoptimalkan keuntungan sedangkan keberhasilan pemerintahan tidak hanya diukur dari laba saja namun diukur dari mutu pelayanan serta efisiensi penggunaan dananya.
2. Sifat dari Sumber DayaPada sektor swasta terdapat keterkaitan langsung antara barang dan jasa yang diberikan dengan harga yang harus dibayarkan pembeli sedangkan pada sektor pemerintahan tidak ada.
Hal ini sangat sulit untuk diidentifikasi hubungan pertukaran antara pajak yang harus dibayar dengan jasa yang diterima.
Seseorang tidak akan pernah menerima sejumlah barang atau jasa yang sama dengan jumlha pajak yang harus dibayar.
Pembayar pajak memiliki sifat pemberi sumber dana yang tidak sukarela dan bila diberi pilihan mereka akan memilih untuk tidak membayar pajak.
3. Proses PolitikPada negara yang demokratis, rakyat melalui wakilnya dapat mempengaruhi pemerintah untuk memberikan pelayanan kepada masyarakat.
Masyarakat dapat meminta pada pemerintah untuk diberikan jasa yang maksimal kepada mereka dengan jumlah pembayaran pajak yang minimum.
Tidak seperti sektor swasta, pemerintah harus menginvestasikan dananya ke dalam aktiva yang secara langsung menghasilkan pendapatan seperti taman, jalan, bangunan umum, dll.
Hal tersebut menjadi alasan utama pentingnya akuntansi pemerintahan yang terpisah dari akuntansi perusahaan.