{"id":5898,"date":"2025-09-01T07:00:00","date_gmt":"2025-09-01T00:00:00","guid":{"rendered":"https:\/\/www.ksap.org\/sap\/?p=5898"},"modified":"2025-08-30T21:20:59","modified_gmt":"2025-08-30T14:20:59","slug":"ramalan-basis-lkpp-lkpd-pemerintahan","status":"publish","type":"post","link":"https:\/\/www.ksap.org\/sap\/ramalan-basis-lkpp-lkpd-pemerintahan\/","title":{"rendered":"Ramalan Basis LKPP \/LKPD Pemerintahan"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/08\/image-1.png\"><img loading=\"lazy\" decoding=\"async\" width=\"309\" height=\"339\" src=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/08\/image-1.png\" alt=\"\" class=\"wp-image-5899\" srcset=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/08\/image-1.png 309w, https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/08\/image-1-273x300.png 273w\" sizes=\"auto, (max-width: 309px) 100vw, 309px\" \/><\/a><\/figure>\n\n\n\n<p><strong>Pendapat Dr Jan Hoesada, anggota KSAP<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Proses Akuntansi Digital<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Pemerintah memilih opsi perlakuan akuntansi yang tersedia pada tiap PSAP berlaku-efektif, untuk keperluan penyajian LKPP\/LKPD sesuai kebutuhan Kabinet, dituangkan pada Pedoman Sistem Akuntansi Pemerintahan 2025\/2026.<\/p>\n\n\n\n<p>Dalam khasanah sistem-informasi akuntansi, proses akuntansi berbasis nilai-wajar dan\/atau nilai-historis entitas LK-kepemerintahan terdiri atas penyediaan bahan\/input layak proses berbasis AI, sistem entri-data dan proses akuntansi berbasis sistem-pengkodean &nbsp;AI yang menghasilkan buku-jurnal, buku-besar, buku sub-buku-besar terkonfirmasi sesuai tiap nomor PSAP yang sedang berlaku, yang bermuara pada &nbsp;<em>trial-balance<\/em> LK berbasis sistem kendali-internal (<em>Internal Control over financial reporting<\/em>) secara realtime, bermuara pada sistem distribusi informasi-akuntansi yang (1) sebagian bersifat otomatis berkala dan\/atau <em>realtime<\/em>, (2) sebagian lain yang bertingkat-tinggi dan rahasia berbasis instruksi pimpinan, ditutup \/dipayungi oleh sistem-pengendalian keseluruhan akuntansi sebuah entitas termasuk sistem GCG Akuntansi, sistem peremajaan berkala &amp; otomatis fitur-sistem dan <em>pass-word<\/em>, berbagai serum agar sistem kebal- virus, penyusup, terorist, pencuri, dan perusak data-akuntansi.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/08\/MAKALAH-SISTEM-ANW.pdf\"><em>Selengkapnya&#8230;<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pendapat Dr Jan Hoesada, anggota KSAP Pemerintah memilih opsi perlakuan akuntansi yang tersedia pada tiap PSAP berlaku-efektif, untuk keperluan penyajian LKPP\/LKPD sesuai kebutuhan Kabinet, dituangkan pada Pedoman Sistem Akuntansi Pemerintahan 2025\/2026. Dalam khasanah sistem-informasi akuntansi, proses akuntansi berbasis nilai-wajar dan\/atau nilai-historis entitas LK-kepemerintahan terdiri atas penyediaan bahan\/input layak proses berbasis AI, sistem entri-data dan proses [&hellip;]<\/p>\n","protected":false},"author":166,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,6,1],"tags":[],"class_list":{"0":"post-5898","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-artikel","7":"category-publikasi","8":"category-uncategorized","9":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/users\/166"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/comments?post=5898"}],"version-history":[{"count":3,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5898\/revisions"}],"predecessor-version":[{"id":5903,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5898\/revisions\/5903"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=5898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/categories?post=5898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/tags?post=5898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}