{"id":6282,"date":"2026-10-05T16:00:00","date_gmt":"2026-10-05T09:00:00","guid":{"rendered":"https:\/\/www.ksap.org\/sap\/?p=6282"},"modified":"2026-10-05T15:42:23","modified_gmt":"2026-10-05T08:42:23","slug":"pengaruh-pp-37-2026-tentang-pelaporan-lk-dan-pelaporan-kinerja-instansi-kepemerintahan-kepada-sap","status":"publish","type":"post","link":"https:\/\/www.ksap.org\/sap\/pengaruh-pp-37-2026-tentang-pelaporan-lk-dan-pelaporan-kinerja-instansi-kepemerintahan-kepada-sap\/","title":{"rendered":"PENGARUH PP 37\/2026 TENTANG PELAPORAN LK DAN PELAPORAN KINERJA INSTANSI KEPEMERINTAHAN KEPADA SAP"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2026\/10\/image.png\"><img loading=\"lazy\" decoding=\"async\" width=\"354\" height=\"277\" src=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2026\/10\/image.png\" alt=\"\" class=\"wp-image-6283\" srcset=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2026\/10\/image.png 354w, https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2026\/10\/image-300x235.png 300w\" sizes=\"auto, (max-width: 354px) 100vw, 354px\" \/><\/a><\/figure>\n\n\n\n<p><strong>PENDAHULUAN<\/strong><\/p>\n\n\n\n<p>Makalah disusun\u00a0 untuk menyambut PP tentang LK Pemerintahan yang baru. Pertimbangan\u00a0 PP tersebut antara lain adalah untuk meningkatkan kualitas pelaporan LK sehingga PP tersebut perlu diperhatikan oleh Komite Kerja KSAP. Untuk urusan LK Pemerintahan, PP tersebut mencakupi ikhwal SAP, SistemAkuntansi Pemerintahan dan Sistem Pengendalian Internal umumnya, serta Pengendalian Internal atas Pelaporan LK (PIPK) khususnya. <a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2026\/10\/PENGARUH-PP-37-Artikel-Jan-Hoesada.docx\">Selanjutnya &#8230;..<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>PENDAHULUAN Makalah disusun\u00a0 untuk menyambut PP tentang LK Pemerintahan yang baru. Pertimbangan\u00a0 PP tersebut antara lain adalah untuk meningkatkan kualitas pelaporan LK sehingga PP tersebut perlu diperhatikan oleh Komite Kerja KSAP. Untuk urusan LK Pemerintahan, PP tersebut mencakupi ikhwal SAP, SistemAkuntansi Pemerintahan dan Sistem Pengendalian Internal umumnya, serta Pengendalian Internal atas Pelaporan LK (PIPK) khususnya. [&hellip;]<\/p>\n","protected":false},"author":169,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,18,6],"tags":[],"class_list":{"0":"post-6282","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-article","7":"category-artikel","8":"category-publikasi","9":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/6282","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\/169"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/comments?post=6282"}],"version-history":[{"count":1,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/6282\/revisions"}],"predecessor-version":[{"id":6284,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/6282\/revisions\/6284"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=6282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/categories?post=6282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/tags?post=6282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}