JURNAL AKUNTANSI PEMERINTAH

Vol. 2, No. 2, November 2006

Hal 1 - 15

Penggabungan Laporan Keuangan dan Laporan Kinerja Instansi Pemerintah:

Perkembangan dan Permasalahan

Akhmad Solikin, SE, Ak, MA[1]

Abstract:

Before enactment of Government Regulation Number 8/2006, Accountability Report and Financial Report are disclosed separately. In order to implement performance budgeting, it is mandatory to combine governmental accounting system and performance management system. Since in Indonesia those systems are in early step of development, such combination still has numbes of problems. This article will elaborate problems of current system and try to offer recommendation derived from literature reviews.

Kata Kunci: Laporan Keuangan, Laporan Kinerja, Laporan Tahunan, Penggabungan Laporan Keuangan dan Kinerja, Sistem Akuntansi Pemerintah (SAP), Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP)