Wikibo Tolikara Asked All OPD to Apply Accrual Basis Accounting


Tolikara - Vice Regent of Tolikara Dinus Wanimbo, SH, asked all his employees from all Organization of Regional Devices (OPD) in Tolikara Regency Government to implement accrual-based accounting. With this method, it is expected that government accounting can run efficiently.

According to Dinimbal Wanimbo, the practice so far shows that many accounting policies are compiled by rewriting almost all of the Government Regulation number 71 of 2010 on government accounting standards.

"This practice leads to inefficiency because of the repetition of SAP (Government Accounting Standards) governed by government regulations and accounting policies regulated by regents," said Wanimbo when opening a Discussion on Tolikara District Government Accounting Draft Policy Year 2017 at the GIDI Hall , Karubaga, Tuesday (12/12/2017).

Dinus reminded that accounting policy is an important instrument in the application of accrual-based accounting, so that the documents stipulated in the regents regulation should be guided by accounting functions throughout the WTO. "It is better to be led by parties such as planners and local government budget teams," he said.

Accrual itself is an accounting method in which receipts and expenditures are recognized or recorded when transactions occur, not when cash for transactions is received or paid.

Continued Dinus, with reference to Government Regulation No. 71 of 2010 on Government Accounting Standards, it is deemed necessary to draw up a Regional Head Regulation on Accrual Based Local Government Accounting Policy which is the implementation of Government Regulation Number 71 Year 2010.

Dinus explained that in 2015, the local government accounting policy has been developed, but since the document has not applied pure accrual based accounting, it is now deemed necessary to revise it.

Meanwhile, Head of Accounting Division at BPKAD Tolikara Deni Purwanto in his report said the implementation of this activity is arranged to be used as referral of OPD heads as budget users and as accounting entity in the preparation of OPD financial statements.

"We sincerely hope that this seminar will become a guideline and include for all accounting functions in performing recognition, measurement, and disclosure so as to produce better local government financial report in the future," he hoped.



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