Regulation and Standards Sector Public
Regulation and Standards Sector Public
Regulation and Standards Sector Public
Nim : 31116702
Public sector accounting has a slightly different standard than regular accounting.
Because, regular accounting does not include accountability to the public in the public
sector. The Indonesian Institute of Accountants has in fact incorporated standards for
nonprofit organizations in Pernyataan Standar Akuntansi Keuangan (PSAK). This
standard is listed in PSAK No. 45 on nonprofit organizations. However, this standard has
not yet accommodated the practices of government agencies or nonprofit organizations it
has. Because of that, the government tries to develop a standard, in indonesian we called
Standar Akuntansi Pemerintahan (SAP)