INIPASTI.COM, MAKASSAR – Makassar Regional Financial and Asset Management Agency (BPKAD) held a Accrual Based Regional Financial Accounting Workshop for school treasurers in the Makassar City Government. The workshop was held at the Grand Maleo Hotel, Jalan Pelita Raya VIII No. 1, Makassar, Monday (1/13/2020).
The workshop was opened by Acting Mayor of Makassar Iqbal Suhaeb. The aim is to provide insight and education to the treasurer of the School Operational Assistance (BOS) fund in making accounting financial reports using the accrual base system.
Iqbal said that what was held by BPKAD was very important by using the accrual basis calculation system for schools in managing the BOS funds budget.
"On an accrual basis, the recording is made when the transaction occurs even though cash has not been received.
"Of course, recording using this accrual basis is more accurate, unlike cash bases where recording is only if there are expenses and cash income," he said.
"Of course, the calculation of the accrual basis can facilitate the reporting of the preparation of LKAP of each SKPD concerned," he added.
The Head of the BPKAD Makassar Accounting, M Fuad Arfandy said that since January 1, 2015 all entities, both the central and regional governments, must implement accrual-based accounting.
"This refers to Government Regulation No. 71 of 2010 concerning Government Accounting Standards, "he explained.
The Batch 1 workshop organized by BPKAD will take place over two days January 13-14, presenting BOS treasurers with the practice of implementing it directly using the accrual basis system. (rls)