Penggabungan Laporan Keuangan dan Laporan Kinerja Instansi Pemerintah: Perkembangan & Permasalahan

Title in English: Combining Financial Report and Accountability Report in Government Units: Progress and Problems

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.

This article is published in Jurnal Akuntansi Pemerintah, Vol. 2, No. 2, November 2006, Pp. 1-15. Full article in Bahasa Indonesia can be downloaded from Finance Education & Training Agency (FETA), Ministry of Finance.