Accounting Sector Public Assignment 2

Question 

1. Identified four basic accounting :

a.       Cash basis

b.      Accrual basis

c.       Modified cash basis

d.      Modified accrual basis

2. Influence cash toward accrual in Indonesia?

Answer 

1. Identified four basis accounting

a.       Cash basis

A major accounting method that recognizes revenues and expenses at the time physical cash is actually received or paid out. This contrasts to the other major accounting method, accrual accounting, which requires income to be recognized in a company's books at the time the revenue is earned (but not necessarily received) and records expenses when liabilities are incurred (but not necessarily paid for).

b.      Accrual basis

An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The general idea is that economic events are recognized by matching revenues to expenses (the matching principle) at the time in which the transaction occurs rather than when payment is made (or received). This method allows the current cash inflows/outflows to be combined with future expected cash inflows/outflows to give a more accurate picture of a company's current financial condition.

c.       Modified cash basis

An accounting method that combines elements of the two major accounting methods, the cash method and the accrual method. The cash method recognizes income when it is received and expenses when they are paid for, whereas the accrual method recognizes income when it is earned (for example, when the terms of a contract are fulfilled) and expenses when they are incurred. The modified cash basis method uses accruals for long-term balance sheet elements and the cash basis for short-term ones.

d.      Modified accrual basis

An accounting method commonly used by government agencies that combines accrual-basis accounting with cash-basis accounting. Modified accrual accounting recognizes revenues when they become available and measurable and, with a few exceptions, recognizes expenditures when liabilities are incurred. This system divides available funds into separate entities within the organization to ensure that the money is being spent where it was intended

2. Influence cash toward accrual in Indonesia?

In Indonesia government we are not full use accrual basis, example in Cirebon government in there LKPD Kota Cirebon Budget year 2008-2009 version SAP PP No 24/2005 after conversion based SAP PP No 71/2010 is not clear. So, there are need adaptation with careful.

Accounting Sector Public Assignment

Question

Decision and Implementation Governmental Accounting for Users?

Answer

Sebagai rujukan dalam pertanyaan tersebut adalah PP no 24 tahun 2005 tentang Standar Akuntansi Pemerintahan dan PP no 71 tahun 2010.

                Sebelum kita masuk lebih dalam tentang kedua PP tersebut, sebelumnya saya akan membehas tentang siapa pengguna data akuntansi tersebut :

1. Pemerintah, baik pemerintah pusat maupun daerah. Pemerintah disini sebagai pembuat dan pemekai laporan tersebut.
2.  Masyarakat umum. Disini masyarakat sebagai pengawas.
3. Investor. Laporan yang dikeluarkan akan digunakan sebagai investor sebagai bahan acuan dalam menanamkan dananya

Penjelasan lebih dalam :

                Dalam PP no 24 Tahun 2005 masih bersifat sementara karena jika sistem pengakuan dan pengukuran pendapatan dan belanja negara belum berbasis akrual maka pengakuan dan pengukuran akan berbasis kas.

                Pengakuan dan pengukuran pendapatan dan belanja berbasis akrual akan dilaksanakan paling lambat 5 (lima) tahun, artinya penggunaan sistem berbasis kas sampai dengan tahun 2008. Oleh karena itu, Peraturan Pemerintah Nomor 24 Tahun 2005 perlu diganti. Oleh karena itu dalam menjawab pertanyaan saya akan lebih banyak menggunakan PP no 71 tahun 2010.

                Standar Akuntansi Pemerintahan, yang selanjutnya disingkat SAP, adalah prinsip-prinsip akuntansi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah. SAP Berbasis Akrual adalah SAP yang mengakui pendapatan, beban, aset, utang, dan ekuitas dalam pelaporan finansial berbasis akrual, serta mengakui pendapatan, belanja, dan pembiayaan dalam pelaporan pelaksanaan anggaran berdasarkan basis yang ditetapkan dalam APBN/APBD. Dalam prmbuatan SAP dibutuhkannya sebuah Komite Standar Akuntansi Pemerintahan, yang selanjutnya disingkat KSAP. Dan komite ini bersifat independen. Dan setiap hasil yang dibuat oleh KSAP akan dilaporkan ke Pemerintah dan Badan Pemeriksaan Keuangan.

Penyusunan PSAP dilandasi oleh Kerangka Konseptual Akuntansi Pemerintahan, yang merupakan konsep dasar penyusunan dan pengembangan Standar Akuntansi Pemerintahan, dan merupakan acuan bagi Komite Standar Akuntansi Pemerintahan, penyusun laporan keuangan, pemeriksa, dan pengguna laporan keuangan dalam mencari pemecahan atas sesuatu masalah yang belum diatur dalam Pernyataan Standar Akuntansi Pemerintahan.

Kerangka konseptual yang dibuat oleh KSAP dalam PP no 71 tahun 2010 dibagi menjadi 2 lampiran. Setiap lampiran memiliki perbedaan diantaranya :

Lampiran I

• Laporan Anggaran (Budgetary Reports): Laporan Realisasi Anggaran, Laporan Perubahan Saldo Anggaran Lebih
• Laporan Keuangan (Financial Reports): Neraca, Laporan Operasional, Laporan Perubahan Ekuitas, Laporan Arus Kas, dan Catatan atas Laporan Keuangan

Lampiran II

• Laporan terdiri dari Neraca, Laporan Realisasi Anggaran, Laporan Arus Kas, dan Catatan atas Laporan Keuangan

Kesimpulan

                Pada dasarnya keputusan Pemerintah untuk mengganti laporan keuangan dari yang awalnya berstandar kas menuju akrual adalah sebuah keputusan yang tepat. Karena dengan hal tersebuat akan membuat sebuah laporan keuangan memjadi lebih terpercaya dan transparan.

Assignment 4-d ( Twitter.com )

Twitter.com
Twitter is like social media to communicate with other people around the world. In here I will tell you how to compose a new tweet. Please follow the steps

1. Open twitter.com and fill your ID

2. Write your tweet in "Compose new tweet"

3. Congratulation, your tweet publish in twitter now

Assignment 4-c ( Facebook.com )

Facebook.com
Facebook is like social media do communicate with other people around the world.

In here I will tell you, how to make a new status. Please follow the steps

1. Open www.facebook.com and fill your ID

2. Write your status in "Apa yang anda pikirkan".

3. The last step is click "Kirim" and finally your status publish in Facebook now

Assignment 4-b ( mail.yahoo.com )

Yahoo.com
In here I will tell about, How to make email with yahoo.com

To make email with Yahoo.com please follow steps by steps


1. Please open mail.yahoo.com, fill your ID and make sure you have a Yahoo account

2. Click "Tulis" in this page to make a new email

3. Write your message and don't forget to write your destination email. In this email I will send about Proposal TDC to massaid.resna@gmail.com

Assignment 4-a ( Berniaga.com )

I will explain how to advertise in berniaga.com.

"Berniaga.com mempertemukan penjual dan pembeli agar mendapatkan penawaran terbaik dengan cara yang mudah dan aman". 

To advertise in Berniaga.com please follow the steps 

1. Open page berniaga.com, and click "Pasang Iklan"

2. Fill in information such as the type of goods, prices, etc. In here I will advertise the Samsung Galaxy 8 inch

3. Ad review your adv 

4. Ops, before end the section please insert the your code adv

5. Congratulations, your adv is mounted on berniaga.com

Assignment 3 ( Encryption and Decryption )

Definition

Encryption is a process of translating a message, called the Plaintext, into an encoded message, called the Ciphertext. This is usually accomplished using a secret Encryption Key and a cryptographic Cipher.

Two basic types of Encryption are commonly used:

•  Symmetric Encryption, where a single secret key is used for both encryption and decryption.
• Asymmetric Encryption, where a pair of keys is used -- one for Encryption and the other for Decryption.

Some interesting politics surround strong Encryption:

•  Strong (i.e., hard to break) Encryption algorithms are considered to be a munitions by the United States government. Exporting such algorithms therefore amounts to arms smuggling -- a very serious offence!
• Some countries (i.e., France) forbid their citizens from using strong Encryption.
• Strong encryption algorithms are freely available everywhere in the world, on the Internet.

In the United States, it is possible to patent an algorithm, including an Encryption Cipher. This can limit who can make such algorithms.

Decryption is the reverse process to Encryption. Frequently, the same Cipher is used for both Encryption and Decryption. While Encryptioncreates a Ciphertext from a Plaintext, Decryption creates a Plaintext from a Ciphertext.

Public Key Encryption and Digital Signatures

Public key encryption, also known as asymmetric encryption, is based on a public/private key pair. The keys are mathematically linked, so that data encrypted with the public key can only be decrypted with the corresponding private key. X509 certificates use public key encryption as an alternative to shared symmetric keys, which are discussed in the Data Confidentiality pattern in Chapter 2, "Message Protection Patterns."

With public key encryption, the sender converts the plaintext message into ciphertext by encrypting it with the public key in the message recipient's X.509 certificate. The message recipient converts the ciphertext back into the plaintext message by decrypting it with the corresponding private key.

Figure 1 illustrates how public key encryption and decryption take place.

Figure 1. Public key data encryption and decryption

By using public key encryption, a message sender has assurance that only the recipient will be able to read the message.

In addition to providing data confidentiality through encryption, you can use the public key in the X.509 certificate to verify digital signatures created by a message sender. A digital signature is a value produced by the message sender to bind message data to the sender's identity and to provide a means of verifying the integrity of the message to detect tampering. In this case, the private key of the message sender is used to create the digital signature. The corresponding public key, which is found in the sender's X.509 certificate, is used to verify the signature. Digital signatures are used to assure the message recipient that the message originated from the identified sender, and that the message contents have not been altered since they were signed by the sender.

Note   With digital signatures that use public key cryptography, the origin of the signed message can be traced to the sender's identity, thereby satisfying nonrepudiation requirements. This differs from symmetric key integrity, where a message may have been signed by either party with knowledge of the shared secret key.

The public key can be distributed openly to encrypt messages and to verify digital signatures, but the private key in a key pair should be carefully guarded by its owner. This is necessary because it is used to prove the identity of the certificate subject and to decrypt messages that are intended for that subject.

Figure 2 illustrates the process of using public keys to sign a message.

Figure 2. Creation and verification of a digital signature

For a more detailed description of data confidentiality, see the Data Confidentiality pattern. For more details about digital signatures, see the Data Origin Authentication pattern.