Universities teaching public sector accounting (e.g., STAN, UGM, UI) use lampiran permendagri no.13 tahun 2006 as the primary case study for understanding Indonesian local government finance.
Without the attachment, the computer might be incorrectly expensed immediately (as goods), understating assets on the balance sheet. This example shows why the lampiran is essential for proper asset management.
Even as newer regulations take effect, remains a seminal document in Indonesian public financial management. It achieved what no previous regulation could: a unified, detailed, and enforceable accounting framework for all regions. lampiran permendagri no.13 tahun 2006
Despite its noble goals, the Lampiran of Permendagri No. 13/2006 faced real-world hurdles:
Although this regulation has been partially revised and updated by newer decrees (such as Permendagri No. 21 of 2011 and Permendagri No. 77 of 2020), the of Permendagri No. 13 of 2006 remains the foundational blueprint for the Sistem Akuntansi Pemerintah Daerah (Regional Government Accounting System). It provides the technical formats, charts of accounts, and reporting templates that standardize how 542+ districts and cities across Indonesia report their finances. Universities teaching public sector accounting (e
This section standardizes how regional governments present their:
Memuat format dokumen seperti Rencana Kerja dan Anggaran SKPD (RKA-SKPD), KUA, dan PPAS. Lampiran B: Pelaksanaan APBD Lampiran B.I : Format Dokumen Pelaksanaan Anggaran (DPA-SKPD). Lampiran B.II : Format Anggaran Kas Pemerintah Daerah. Lampiran C: Penatausahaan Keuangan Even as newer regulations take effect, remains a
This part describes: