Implementasi System Akuntansi Pemerintah Daerah Di Era Otoda


  • Ery Hidayanti STIE Widya Gama Lumajang



Local Government Financial System, SKPD, Auditor, Local Government Financial Reports, SAP


Indonesian  Constitution  of 1945 mandates  that local   goverment  authorities  to regulate and manage their own affairs according  to the principle of autonomy and duty of assistance. Granting autonomy to the regions aimed to accelerate the realization of public welfare through the improvement  of service, empowerment and and community roles.

One of the concrete efforts of local government  is to achieve the transparency and  accountability  of the government  financial  reports that meets the on time principles and prepared to follow the government  accounting standard that has been generally accepted.

 As we know that the Law No. 17 of 2003 regarding State Finances and the Law No.  1  of  2004  on  State  Treasury  and  the  Law.  No.  32  of  204  on  Local Government, mandates the use of Government Accounting Standards (SAP) as a guide and reference  for goverment  /local goverment  in preparing the financial statements.

 Therefore, local government financial statements before submission to the public through  the  legislature  (parliament)  first  must  be  audited  by  an  independent agency, in this case is the Supreme Audit Agency (BPK) of the Republic of Indonesia. It is as mandates in the Law. No. 17 of 2003 on State Finance; Act. No. 1 of 2004.

 It can be concluded that the Professional Accountants have an important role as intellectuals in all activities as well as a change agent in achieving the Corporate Governance.


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