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Dinas Keuangan Sosialisasi Pergub Kebijakan Akuntansi Pemerintah Aceh

Banda Aceh | 09/18/2014

Dinas Keuangan Aceh menggelar kegiatan sosialisasi Peraturan Gubernur Aceh Nomor 30 tahun 2014tentang Kebijakan Akuntansi Pemerintah Aceh yang berlaku bagi seluruh jajaran SKPA di Lingkup Pemerintahan Aceh, di Hotel The Pade, Banda Aceh, Kamis (18/9/2014).


Kegiatan yang akan berlangsung selama dua hari ini diikuti ratusan peserta dari Dinas Keuangan Satuan Kerja Perangkat Kabupaten (SKPK) dan Kota dengan menghadirkan narasumber Dr Syukriy Abdullah M.Si yang mengupas konsep dan siklus akuntansi akrual.

Pemateri lainnya adalah Dr Haryanto yang akan membahas tentang akuntansi pendapatan dan piutang, belanja, beban dan kewajiban.

Kepala Dinas Keuangan Aceh Jamaluddin yang diwakili Kepala Bidang Akuntansi, Nelly Dikkifiana SE, M.Si.Ak, berharap melalui sosialisasi ini semua pihak memahami secara lengkap aturan main dan tata kelola pemerintahan di Aceh, khususnya menyangkut keuangan. “Sehingga nanti, penanganan keuangan di Pemerintah Aceh berjalan transparan, bersih, akuntabel dan tepat sasaran,” jelas Jamaluddin.

Sekretaris Daerah ( Sekda) Aceh Drs Dermawan MM mengatakan, Pemerintah Aceh telah menyusun Peraturan Gubernur Aceh Nomor 30 tahun 2014 tentang Kebijakan Akuntansi Pemerintah Aceh yang resmi diterbitkan pada 26 Mei 2014 yang lalu.“Pergub ini selanjutanya menjadi dasar penerapan pengelolaan keuangan berbasis akrual di lingkungan Pemerintah Aceh,” kata Sekda Dermawan, dalam sambutannya yang dibacakan Asisten Administrasi Umum Sekda Aceh, Muzakar A Gani, SH, M.Si.

Sekda Dermawan menjelaskan, akuntansi berbasis akrual adalah basis akuntansi di mana transaksi ekonomi atau peristiwa akuntansi diakui, dicatat dan disajikan dalam laporan keuangan saat terjadinya transaksi tersebut, tanpa memperhatikan waktu kas diterima atau diajukan. “Sistem akutansi ini merupakan standar yang berlaku di jajaran pemerintahan di Indonesia,” jelasnya.

Mantan Kepala LAN Aceh itu juga berharap, pihak-pihak yang menangani keuangan di jajaran Pemerintah Aceh memahami dengan baik metode ini sehingga laporan keuangan yang disusun sesuai dengan standar yang berlaku secara nasional. “Jadi, dengan penerapan Akuntansi berbasis Akrual, manfaatnya sudah pasti akan lebih baik bagi pemerintah dan juga bagi masyarakat  yang ingin menggunakan laporan keuangan itu,” pungkasnya.

Pemerintah daerah sebagai pihak yang mendapat tugas menjalankan roda Pemerintahan, tegas Dermawan, wajib menyampaikan laporan pertanggungjawaban keuangan kepada legislatif maupun kepada lembaga publik yang membutuhkannya, untuk dinilai apakah Pemerintahan di daerah itu  telah  menjalankan tugasnya dengan baik.

“Perlu saya ingatkan, laporan keuangan bukanlah laporan yang bersifat rahasia. Karena itu, sesuai Undang-Undang Nomor 14 tahun 2008 tentang Keterbukaan Informasi Publik, jika masyarakat meminta laporan keuangan itu,  maka sudah menjadi keharusan bagi kita, untuk membukanya ke ruang publik,” tandas Sekda Dermawan.

“Pemerintah Aceh juga dituntut untuk dapat melaksanakan pengelolaan keuangan secara baik demi terwujudnya tujuan pemerintahan yang bersih (clean goverment), dimana tolok ukurnya adalah kemampuan mengontrol kebijakan keuangan daerah secara ekonomis, efisien dan transparan,” tambahnya lagi.


2015, Penerapan Sistem Akuntansi Berbasis Akrual

Dermawan berharap, paling lambat pada tahun 2015, laporan keuangan Pemerintah Aceh sudah menerapkan Sistem Akutansi Pemerintah berbasis Akrual di semua jajaran SKPA. “Perlu pula saya ingatkan, BPK dalam melaksanakan auditnya juga akan merujuk kepada  sistem akutansi berbasis akrual ini,” kata mantan Pj Bupati Simeulue itu.

Sistem ini, imbuh Dermawan, dianggap lebih baikkarena Pemerintah dapat mengidentifikasi posisi keuangan dan perubahannya, sehingga laporan sistem Akrual ini lebih terpercaya, lebih akurat, komprehensif, dan relevan untuk pengambilan keputusan ekonomi, sosial dan politik.“Itupula sebabnya sistem Kas yang selama ini berlaku, akan kita tinggalkan,” tutup mantan Sekda Nagan Raya itu []

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