This artikel examine about laporan keuangan sektor publik.
Public sector financial statements (Laporan Keuangan Sektor Publik) represent the financial position of the transactions conducted by a public sector entity. General purpose financial reporting is Untk provides information on the financial position, performance and cash flows of an entity that is useful for large user sejmlah (wide range of users) in making and evaluating decisions about the allocation of resources needed by an entity in its activities to achieve goals .

Specifically, a special purpose public sector financial reporting is to provide relevant information in decision-making, and demonstrate accountability for resource entities entrusted, by the way:

  1. Providing information about the allocation of resources, and use of financial resources or financial.
  2. Provides information on how entities mandanai activities and meet cash needs
  3. Provides useful information for evaluating the ability of the entity in funding its activities and meet the obligations and commitments
  4. Providing information about an entity’s financial condition and changes therein
  5. Providing aggregate information that is useful for evaluating the performance of entities in terms of services, efficiency, and achievement of goals.

Component of public sector financial statements include a:

  1. Report the financial position
  2. Financial performance reports
  3. Report changes in assets / equity in net
  4. Cash flow statements
  5. Accounting policies and notes to the financial statements
Components of the above financial statements serve as guidelines in making the public sector financial statements

A. Report Financial Position (Balance Sheet)
Report financial position, also called a balance sheet or statement of assets and liabilities are financial statements present the position of assets, debt and capital owners at a particular moment. Sevara minimum, the report must include the financial position of the posts that presents the following amounts:

  1. Property, plant and equipment
  2. Assets, intangible assets
  3. Financial assets
  4. The necessary investment using the equity method
  5. Inventories
  6. Recovery of non-exchange transactions, including tax and transfer
  7. Receivables from exchange transactions
  8. Cash and cash equivalents
  9. Taxes and transfers Hutrang
  10. Karana debt exchange transactions
  11. Reserve (provision)
  12. Liabilities not lancer
  13. Pertisipasi minority, and
  14. Assets / equity in net

B. Financial Performance Report (Report Surplus / Devisit)
Financial performance report or referred to report income and expenses, income statements, operating reports, the financial statements present the revenues and expenses during a certain period.
Minimum financial performance report should include the posts following lines:

  1. Revenue from operating activities
  2. Surplus or devisit from operating activities
  3. Financial costs (borrowing costs)
  4. Net surplus or stock devisit associations and joint ventures using the equity method
  5. Surplus or devisit from ordinary activities
  6. Posts outside the ordinary
  7. Participation of minority shares of the surplus or net devisit, and
  8. Devisit net surplus or for a period.
C. Statements of Changes in Assets / Equity Net
Report changes in assets / net equity of an entity’s reporting date daiantara two menggambarakan increase or decrease in wealth, on the basis of the particular measurement principles adopted and must be disclosed in financial reports. Overall changes in net assets or equity presents the total surplus / net devisit for a period, other income and expenses recognized directly as changes in assets / equity and net contribution by each, and the contribution to owners in their capacity as owners.
Reports changes in assets / net equity is at least include:

  1. Contribution by owners and distributions to pemili in kapasitanya as owner
  2. Balance to surplus and devisit akumulasian the beginning of the period and at reporting date and the movements during the period
  3. Disclosure component of assets / equity net separately, and reconciliation between the carrying value of each component aktova or net equity at the beginning and end of the period reveal any changes.
D. Statements of Cash Flows
Statements of cash flows presents information on receipts and expenditure of cash during a certain period. Cash receipts and expenditures are classified by operating activities, financing activities and investing activities. Cash flow of information useful to users of financial statements provide a basis for estimates entity’s ability to generate cash and cash equivalents, and the entity needs to use the cash flow.

E. Accounting Policies and Notes to Financial Statements
Note the financial statements of the entity must:

  1. Provide basic information on the preparation of financial statements and specific accounting policies selected and the set of transactions and events other important
  2. Disclose information required by financial accounting standards public sector, which is not presented in the statement of financial position, financial performance reporting, cash flow statements, and reports changes in assets / net equity, and:
  3. Provides information not presented in the financial statements, but conditions remain fair presentation set.

Accounting policy may be considered by an entity for presentation include, but are not limited to the following:

  1. Recognition of income
  2. The principles of consolidation, including the controlling entity
  3. Investments
  4. Recognition of depreciation / amortization of intangible assets and intangible
  5. Capitalization of costs and other expenses
  6. Inventories held for sale
  7. Assets other conditional
  8. Construction contracts
  9. Investment property
  10. Financial instruments and investment
  11. The lease / lease
  12. Research and development costs
  13. Inventories for consumption
  14. Allowance
  15. Cost benefits pensun
  16. Foreign currency translation and hedging (hedging)
  17. Devinisi segments and the basic allocation of costs between segments
  18. Accounting for inflation
  19. Government grants.

Analysis of financial reports can be viewed from the existing range of reporting, namely:

  • Financial performance reports (Balance Sheet)
  • Liquidity government
  • The composition of investment
  • Government Property
  • Composition of liabilities
  • Ravaluasi reserves
  • The composition of pension debt
  • The report of financial performance (surplus / devisit)
  • The effective tax collection
  • The level of violations of financial regulations
  • Composition of income
  • The composition of expenditure
  • Interest expense loans
  • Loss of surplus financial translation
  • Cash flow statement
  • Composition of cash flows
  • The level of good tax panarikan Indivisual, organization or product
  • The composition of indirect taxes
  • The composition of liquidity other income
  • The composition of cash expenditures
  • The composition of investment spending
  • The composition of investment withdrawals
  • The composition of the currency exchange liquidity

In addition to analyzing financial statements, the measurement of economic performance can be done through several indicators, namely:
I. Indicators of economic growth

  1. Gross national income per capita
  2. The level of consumption per capita
  3. Export volume
  4. Prices (inflation rate
II. Structural Indicators

  1. The percentage of gross domestic savings to gross national income
  2. Percentage of GNP gross domestic
  3. Percentage of primary goods to total exports
  4. Energy consumption per capita
III. Social indicators

  1. Death rate
  2. Infant mortality
  3. Calorie consumption per capita
  4. Elementary level
  5. Secondary education level

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