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DAFTAR ISI
BAB 1 REFORMASI PENGELOLAAN KEUANGAN NEGARA .......................................... 1
Pendahuluan ........................................................................................................... 1
Tujuan Pembelajaran .............................................................................................. 2
A. Peraturan Perundang-Undangan di Bidang Pengelolaan Keuangan
IAI WEB VERSION
Negara ................................................................................................................. 2
B. Organisasi Pengelolaan Keuangan Negara ...................................................... 24
C. Proses Perencanaan Anggaran ......................................................................... 51
Latihan Soal ............................................................................................................. 58
BAB 2 HUBUNGAN KEUANGAN NEGARA DAN KEUANGAN DAERAH ....................... 61
Pendahuluan ........................................................................................................... 61
Tujuan Pembelajaran .............................................................................................. 61
A. Ruang Lingkup Keuangan Daerah.................................................................... 62
B. Hubugan Keuangan Pusat dan Daerah ............................................................ 63
C. Keuangan Pusat dan Daerah ............................................................................. 64
D. Kebijakan Fiskal ................................................................................................. 69
E. Pengelolaan Belanja Daerah ............................................................................. 71
Latihan Soal ............................................................................................................. 73
BAB 3 STANDAR AKUNTANSI PEMERINTAHAN ........................................................... 77
Pendahuluan ........................................................................................................... 77
Tujuan Pembelajaran .............................................................................................. 77
A. Gambaran Standar Akuntansi Pemerintahan ................................................. 77
B. Gambaran Kebijakan Akuntansi Pemerintah Pusat........................................ 83
Latihan Soal ............................................................................................................. 133
BAB 4 SISTEM AKUNTANSI PEMERINTAH PUSAT ....................................................... 142
Pendahuluan ........................................................................................................... 142
Tujuan Pembelajaran .............................................................................................. 142
A. Overview Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat.... 143
B. Hubungan antara Standar dan Sistem Akuntansi ........................................... 149
C. Sistem Akuntansi dan Pelaporan SAI ............................................................... 150
D. Mekanisme Pelaporan ....................................................................................... 152
E. Rekonsilias .......................................................................................................... 155
F. Konsolidasi ......................................................................................................... 156
Latihan Soal ............................................................................................................. 161
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