Regional Financial Accounting Recording Methods – Following is an explanation of regional financial accounting records, to get more detailed information, let's look at the articles we have provided below.

Most of you have probably studied in depth the operations of record keeping and the preparation of financial statements for manufacturing, trading and service companies.

However, regional financial accounting is a method of reporting and recording that is different from the recording of reports from the three categories of companies. Why is regional financial accounting important?

The benefits of implementing the Regional Government Accounting System (SAPD) based on government accounting standards are directed at strengthening the accountability and reliability of government financial managers through the design and development of accounting standards.

Definition of Regional Financial Accounting

Based on PP No. 24 of 2005 concerning Government Accounting Standards it is explained in detail that the Demand Accounting System (SAP) is a variety of manual and computerized procedures starting from data collection activities, recording, summarizing and reporting the government's financial position and operations.

Based on Abdul Halim in his book entitled Financial Accounting Region 2004 issued by Salemba Empat explains that the Regional Government Accounting System (SAPD) is an accounting system in which there is a process of recording, classifying, interpreting, summarizing financial transactions or events and financial reports in the form of implementing APBD, which is carried out in various principles generally accepted accounting.

Definition of Regional Financial Accounting

Based on the two points of view of understanding the regional accounting system above, it can be concluded that the regional accounting system is a series of procedures starting from the process of data collection, recording, and summarizing, to financial reports in terms of accountability for implementing the APBD, which can be done manually or by using an application. computer.

Output from Regional Financial Accounting

The enactment of the regional financial accounting system has been regulated in Government Regulation (PP) Number 24 of 2005 concerning government accounting standards, PP Number 58 of 2005 concerning the form of Regional Financial Management and Permendagri number 13 of 2006.

Various outputs that will be utilized by various interested parties are:

  1. Budget Realization Report
  2. Balance Report
  3. Cash flow statement
  4. Report on Changes in Fund Equity
  5. Notes to Financial Statements

Regional Accounting Financial Recording Methods

There are three methods of recording regional accounting finance, namely Single Entry, Double Entry, and Triple Entry.

The Single Entry record system is now being phased out, but some local governments still use it. This is because it has many constraints, such as not showing real performance and not providing complete information.

Because of this, the Double Entry method came about to fix the problems with the Single Entry method.

Regional Accounting Financial Recording Methods

Single Entries

Of the several accounting methods, one of them is single entry bookkeeping. The recording of economic transactions carried out in this system is only done once. After the transaction, cash inflows will be recorded in the income column, and cash outflows will be recorded in the expenditure column.

Some of the advantages of this single entry system are that it is easy to learn and also simpler. Due to the difficulty of finding and controlling financial irregularities, this system is still not provided in the form of reports.

Double Entry

In essence, the double entry recording technique is still the same as the debit-credit recording approach in the basic principles of general accounting. However, what distinguishes it is the formulation of the basic accounting equation in the area of regional financial accounting. The basic equation formula is:

“spending + assets = liabilities + equity + income”.

In addition, records generated using the double entry approach will also use a modified monetary base.

The difference between the two is that the accrual basis is used for recording transactions that come from outside the company's cash disbursements, while the accounting basis is used for all other data.

Triple Entry

Recording using the triple entry technique is an improvement over the double entry approach. The premise is almost the same as double entry, in particular, there are additional notes in the budget book.

Simply put, when PPK SKPD and SKPKD record using the double entry method, the triple entry method will record what you do.

Purpose and Function of the Regional Financial Accounting System

For various reasons, regional financial accounting systems were put in place. Each of these objectives is described in detail in the following paragraphs.

System Purpose and Functions


Accountability is a government accounting system that can provide different financial-related information in a timely and appropriate format, and is of value to various parties who are responsible for and directly related to the operations of government units.

In addition, the purpose of this accountability will require every employee or state financial management body to be able to offer responsibility and calculations for the financial reports that have been prepared.


Regional accounting will be able to offer a wide range of financial information needed for budget planning, implementation, monitoring and decision making, as well as reviewing government performance.


It is very important that functional supervisors who work in regional accounting can carry out audits quickly and properly.

Protecting Assets

By following widely accepted accounting rules and practices when recording, processing and reporting financial information, this accounting system can be used to protect K/L/PD assets.

Provider of Budget and Financial Information

This accounting system also functions to provide accurate and up-to-date information about K/L/PD budgets and financial activities. This information can then be used to measure performance, find out how well budget approval parties were followed, and hold people accountable.

In addition, this accounting system can be used as a means to provide correct information about the financial condition of K/L/PD as a whole, as well as for planning the management and regulation of K/L/PD activities and finances effectively.

Application of Local Government Accounting Systems

Along with the times, the demand for technology has become a natural thing for all sectors of life, especially in terms of government, especially the need for accounting software. During the reform period, there was a change in the way the budget was managed, mainly due to a greater desire for transparency and accountability.

Application of Local Government Accounting Systems

For better accountability and transparency in regional financial management, this paradigm requires the use of accounting software. Local governments can increase the efficiency of their financial management by completing government tasks and projects on schedule and within the allocated budget.

In other words, he had accomplished what he set out to do. Then financial efficiency will increase if the following points are met:

  1. Completing activities on time
  2. Fulfillment of tasks within the allocated budget
  3. Achievement of goals and objectives in accordance with the plan
  4. If it deviates from the plan but has a favorable effect on the recipient, the point is effective.
    Good planning is supported by appropriate and good information. So in conclusion SAPD can help the success of regional financial management. Information from the SAPD is important for making decisions, taking actions, and making policies that will help regional financial management achieve its goals and objectives.

Additionally, there are additional benefits to accounting software.

  1. Using the cloud so you can monitor financial reports without space and time limitations
  2. presentation of real-time and accurate financial reports
  3. RFQ, ITQ, and Request for Quotation (RFQ) have been linked to E-Procurement for convenience
  4. online tender administration. Complete with PR E-catalogue portal.
  5. Easy and extensive use


Below we have summarized some frequently asked questions about regional financial accounting, as follows:

What Transactions Exist in Regional Financial Accounting?

This type of transaction includes balancing fund income, interest spending, subsidies, hubah, social assistance, profit-sharing spending, financial assistance, and also unexpected spending.


The regional accounting system is a series of procedures starting from the process of collecting, recording, and summarizing data. Various outputs that will be utilized by various interested parties are:

Recording using the triple entry technique is an improvement over the double entry approach. Due to the difficulty of finding and controlling financial irregularities, this system is still not provided in the form of reports. The advantages include easy to learn and easy to use.

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