{"id":19508,"date":"2024-04-30T09:34:51","date_gmt":"2024-04-30T02:34:51","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=19508"},"modified":"2026-03-06T15:02:08","modified_gmt":"2026-03-06T08:02:08","slug":"sistem-akuntansi-pemerintah-daerah","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/sistem-akuntansi-pemerintah-daerah\/","title":{"rendered":"Definisi, Tujuan, dan Fungsi Sistem Akuntansi Pemerintah Daerah"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Pemerintah Daerah<\/span><span style=\"font-weight: 400;\"> (Pemda) memiliki kewenangan yang cukup besar untuk mengelola sumber daya yang dimilikinya, hal ini merupakan implementasi dari adanya otonomi daerah yang mengurus seluruh pengelolaan keuangan menggunakan sistem akuntansi pemerintah daerah sebagai bentuk upaya dalam pemberdayaan daerah sepenuhnya berada di tangan pemerintah daerah itu sendiri.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam pengelolaan skala besar keuangan negara dan daerah, tentu saja pemerintah memerlukan sistem a<\/span><span style=\"font-weight: 400;\">kuntansi keuangan daerah <\/span><span style=\"font-weight: 400;\">dalam melakukan pengelolaan dana dan transaksi dengan skala besar dan beragam. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Oleh karena itu, <\/span><i><span style=\"font-weight: 400;\">software<\/span><\/i><span style=\"font-weight: 400;\"> akuntansi<\/span><span style=\"font-weight: 400;\"> menjadi suatu tuntutan sekaligus kebutuhan bagi setiap Pemerintah Daerah. Dengan menggunakan software akuntansi untuk pengelolaan anggaran daerah dan pelaporan keuangan yang lebih terukur, pemerintah daerah dapat menghitung budget atau anggaran secara optimal. <\/span><\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#PSAPD\">Sistem Akuntansi Pemerintah Daerah<\/a> (SAPD) adalah rangkaian prosedur untuk mewujudkan fungsi akuntansi dari pengumpulan data hingga pelaporan keuangan pada organisasi pemerintahan daerah.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">SAPD bertujuan untuk <a href=\"#TSAPD\">kebutuhan manajerial<\/a>, akuntabilitas, dan pengawasan.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Penggunaan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">platform keuangan akuntansi yang terintegrasi<\/a> dan tepat dapat membantu mengelola keuangan yang akurat dan tepat waktu.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"toc_container\">\n<div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<h2 id=\"tujuan\"><b><span id=\"tsapd\"><span id=\"PSAPD\">Pengertian Sistem Akuntansi Pemerintah Daerah<\/span><\/span><\/b><\/h2>\n<\/div>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-126891 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-scaled.jpg\" alt=\"Sistem Akuntansi Pemerintah Daerah\" width=\"2048\" height=\"1109\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-scaled.jpg 2048w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-300x163.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-1024x555.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-768x416.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-1536x832.jpg 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-150x81.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-696x377.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-1068x579.jpg 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-1920x1040.jpg 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-2-775x420.jpg 775w\" sizes=\"auto, (max-width: 2048px) 100vw, 2048px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Sistem Akuntansi<\/span><span style=\"font-weight: 400;\"> Pemerintah Daerah menurut Permendagri Nomor 64 Tahun 2013 merupakan Sistem Akuntansi Pemerintah Daerah yang selanjutnya disingkat SAPD adalah rangkaian sistematik dari prosedur, penyelenggara, peralatan, dan elemen lain untuk mewujudkan fungsi akuntansi sejak analisis transaksi sampai dengan pelaporan keuangan yang akurat di lingkungan organisasi pemerintahan daerah.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lalu, berdasarkan <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/49447\/pp-no-24-tahun-2005\">PP No.24 Tahun 2005 tentang Standar Akuntansi Pemerintahan<\/a> mendefinisikan Sistem Akuntansi Pemerintahan (SAP) sebagai serangkaian prosedur manual maupun yang terkomputerisasi mulai dari pengumpulan data, pencatatan, pengikhtisaran dan pelaporan posisi keuangan dan operasi pemerintah.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sedangkan, menurut Abdul Halim dalam bukunya Akuntansi Keuangan Daerah yang diterbitkan pada tahun 2004 oleh Salemba Empat mendefinisikan Sistem Akuntansi Pemerintah Daerah (SAPD) adalah sistem akuntansi yang meliputi proses pencatatan, penggolongan, penafsiran, peringkasan transaksi atau kejadian keuangan serta laporan keuangannya dalam rangka pelaksanaan APBD, dilaksanakan dalam prinsip-prinsip akuntansi yang berterima umum.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Berdasarkan beberapa pengertian di atas mengenai pengertian SAPD, bahwa SAPD adalah serangkaian prosedur mulai dari proses pengumpulan data, pencatatan, pengikhtisaran, sampai dengan pelaporan keuangan dalam rangka pertanggungjawaban pelaksanaan APBD secara manual atau menggunakan aplikasi komputer. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selain itu, pemerintah daerah perlu memilih vendor <em>Software<\/em> Akuntansi supaya laporan keuangannya dapat diproses secara <em>real-time<\/em> dengan akurat.<\/span><\/p>\n<h2 id=\"tujuan\"><b><span id=\"tsapd\">Tujuan Sistem Akuntansi Keuangan Daerah<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Pemerintah daerah tentu memiliki <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-informasi-akuntansi-perusahaan-jasa-travel\/\">sistem akuntansi yang berguna<\/a> untuk memudahkan pengelolaan keuangan pemerintah hingga maksimal. Sistem Akuntansi <\/span><span style=\"font-weight: 400;\">Pemerintah<\/span><span style=\"font-weight: 400;\"> Daerah (SAPD) memiliki beberapa tujuan, berikut penjelasan masing-masing tujuan tersebut:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-187554\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah.webp\" alt=\"Tujuan Sistem Akuntansi Keuangan Daerah\" width=\"611\" height=\"917\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah-200x300.webp 200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah-683x1024.webp 683w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah-768x1152.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah-280x420.webp 280w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah-150x225.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah-300x450.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-Sistem-Akuntansi-Keuangan-Daerah-696x1044.webp 696w\" sizes=\"auto, (max-width: 611px) 100vw, 611px\" \/><\/p>\n<h3 id=\"1\"><span style=\"font-weight: 400;\">1. Manajerial<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Akuntansi pemerintah mampu memberikan informasi keuangan untuk perencanaan, penganggaran, pelaksanaan, pemantauan, pengendalian anggaran, perumusan kebijakan dan pengambilan keputusan, dan penilaian kinerja pemerintah. Informasi tersebut dapat menjadi rekam jejak dari sistem manajerial akuntansi yang berlaku.<\/span><\/p>\n<h3 id=\"2\"><span style=\"font-weight: 400;\">2. Akuntabilitas<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kewajiban moral dan hukum yang terdapat dalam sebuah pemerintahan merupakan pengertian dari akuntabilitas. Memberikan informasi keuangan yang lengkap cermat, dalam bentuk dan waktu yang tepat, berguna bagi pihak yang bertanggungjawab dan berkaitan dengan operasi unit- unit pemerintah. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sehingga tujuan akuntabilitas ini mengharuskan tiap pegawai atau badan yang mengelola keuangan negara harus memberikan pertanggungjawaban dan perhitungan atas laporan keuangannya. Semua komponen dan pihak di pemerintahan harus mengetahui bagaimana dana dan wewenang itu berproses.<\/span><\/p>\n<h3 id=\"3\"><span style=\"font-weight: 400;\">3. Pengawasan<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Akuntansi pemerintah harus memungkinkan terselenggaranya pemeriksaan oleh aparat pengawasan fungsional secara efektif dan efisien. Hal ini untuk menghindari adanya penggunaan anggaran di luar rencana belanja, dan dapat mengefisienkan penggunaan anggaran. Serta menjadikan anggaran tidak terbuang secara sia-sia.<\/span><\/p>\n<h2 id=\"fungsi\"><b>Fungsi Sistem Akuntansi Pemerintah Daerah<\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-126892 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-scaled.jpg\" alt=\"Sistem Akuntansi Pemerintah Daerah\" width=\"2048\" height=\"1109\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-scaled.jpg 2048w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-300x163.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-1024x555.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-768x416.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-1536x832.jpg 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-150x81.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-696x377.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-1068x579.jpg 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-1920x1040.jpg 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-3-775x420.jpg 775w\" sizes=\"auto, (max-width: 2048px) 100vw, 2048px\" \/>Berdasarkan informasi keuangan yang tersedia, institusi atau pegawai yang mengelola keuangan dapat menggunakan SAP yang berfungsi untuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/manfaat-sistem-akuntansi-pemerintah-daerah\/\">SAP berfungsi menyediakan informasi<\/a> yang akurat dan tepat waktu mengenai anggaran dan kegiatan keuangan K\/L\/PD, yang berguna sebagai dasar pengukuran kinerja, untuk menentukan ketaatan terhadap otorisasi anggaran dan untuk tujuan akuntabilitas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sistem akuntansi pemerintahan dapat berfungsi menyediakan informasi keuangan yang berguna untuk perencanaan, pengelolaan, dan pengendalian kegiatan keuangan K\/L\/PD secara efisien.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SAP dapat berfungsi untuk menyediakan informasi terpecaya tentang posisi keuangan K\/L\/PD secara keseluruhan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sistem akuntansi pemerintahan dapat berfungsi menjaga aset K\/L\/PD melalui pencatatan, pemrosesan dan pelaporan keuangan yang konsisten sesuai dengan standar dan praktek akuntansi umum.<\/span><\/li>\n<\/ul>\n<h2><b>Penerapan <\/b><b>Sistem Akuntansi Pemerintah Daerah<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-126893 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-scaled.jpg\" alt=\"Sistem Akuntansi Pemerintah Daerah\" width=\"2048\" height=\"1109\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-scaled.jpg 2048w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-300x163.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-1024x555.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-768x416.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-1536x832.jpg 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-150x81.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-696x377.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-1068x579.jpg 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-1920x1040.jpg 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Sistem-Akuntansi-Pemerintah-Daerah-4-775x420.jpg 775w\" sizes=\"auto, (max-width: 2048px) 100vw, 2048px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Seiring dengan perkembangan zaman, kebutuhan teknologi sudah menjadi hal yang wajar bagi semua aspek kehidupan, terutama dalam hal pemerintahan yaitu perlunya <\/span><i><span style=\"font-weight: 400;\">software<\/span><\/i><span style=\"font-weight: 400;\"> akuntansi. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perubahan terjadi saat era reformasi pada pengelolaan keuangan daerah yaitu dengan adanya tuntutan transparansi dan akuntabilitas yang lebih besar pada pengelolaan anggaran. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Paradigma ini menuntut lebih besarnya akuntabilitas adanya transparansi dalam pengelolaan keuangan daerah dan memerlukan alat untuk mengelolanya yaitu <em>software<\/em> akuntansi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam pengelolaan keuangannya pemerintah daerah dapat mencapai efektivitas apabila penyelesaian kegiatan\/proyek pemerintah tepat pada waktunya dan batas anggaran yang tersedia. Dengan kata lain telah mencapai tujuan dan sasaran seperti yang terencana sebelumnya. Maka efektivitas keuangan akan maksimal jika telah memenuhi beberapa poin di bawah ini :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyelesaian kegiatan tepat waktu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyelesaian kegiatan sesuai batas anggaran tersedia<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pencapaian tujuan dan sasaran sesuai dengan rencana<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jika menyimpang dari rencana tapi memberi dampak menguntungkan bagi pihak penerima sasaran manfaat maka poin tersebut efektif.<\/span><\/li>\n<\/ul>\n<p><b>Baca juga:<\/b> <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/fitur-aplikasi-akuntansi-yang-paling-banyak-dicari\/\" target=\"_blank\" rel=\"noopener\">5 Fitur Aplikasi Akuntansi yang Paling Banyak Dicari Perusahaan<\/a><\/p>\n<h2><strong>Kesimpulan<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Perencanaan yang baik terdukung oleh informasi yang memadai dan baik pula. Maka kesimpulannya SAPD dapat menunjang efektivitas pengelolaan keuangan daerah. Informasi SAPD berguna untuk pengambilan keputusan, tindakan, dan kebijakan untuk mencapai tujuan dan sasaran pengelolaan keuangan daerah.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Menggunakan <\/span><i><span style=\"font-weight: 400;\">Software A<\/span><\/i><span style=\"font-weight: 400;\">kuntansi <\/span><span style=\"font-weight: 400;\">dapat menjadi solusi terbaik untuk menjawab semua kegelisahan dan kekhawatiran anda, dengan beberapa keunggulan dan fitur terlengkap yang dimiliki dapat meningkatkan efisiensi sistem akuntansi pemerintah daerah. <\/span><\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Pertanyaan Tentang Sistem Akuntansi Pemerintah Daerah<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa tujuan penerapan Sistem Akuntansi Pemerintah Daerah?<\/strong><\/summary>\n<p>Tujuan utama SAPD adalah menghasilkan laporan keuangan yang andal, relevan, dan dapat dipertanggungjawabkan sebagai dasar pengambilan keputusan, evaluasi kinerja, serta bentuk akuntabilitas kepada masyarakat dan pemerintah pusat.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Siapa yang bertanggung jawab atas pelaksanaan SAPD?<\/strong><\/summary>\n<p>Pelaksanaan SAPD menjadi tanggung jawab kepala daerah dan perangkat daerah, khususnya Badan Pengelola Keuangan dan Aset Daerah (BPKAD), serta unit akuntansi pada setiap Organisasi Perangkat Daerah (OPD).<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa manfaat penggunaan sistem akuntansi pemerintah daerah berbasis digital?<\/strong><\/summary>\n<p>Manfaat utama meliputi peningkatan akurasi pencatatan, percepatan penyusunan laporan keuangan, kemudahan konsolidasi data antar OPD, serta peningkatan transparansi dan pengendalian internal.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa tujuan penerapan Sistem Akuntansi Pemerintah Daerah?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Tujuan utama SAPD adalah menghasilkan laporan keuangan yang andal, relevan, dan dapat dipertanggungjawabkan sebagai dasar pengambilan keputusan, evaluasi kinerja, serta bentuk akuntabilitas kepada masyarakat dan pemerintah pusat.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    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daerah yang mengurus seluruh pengelolaan keuangan menggunakan sistem akuntansi pemerintah daerah sebagai bentuk upaya dalam pemberdayaan daerah sepenuhnya berada di tangan pemerintah daerah itu sendiri. Dalam pengelolaan skala besar keuangan negara dan daerah, tentu [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":126890,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-19508","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Definisi, Tujuan, dan Fungsi Sistem Akuntansi Pemerintah Daerah<\/title>\n<meta name=\"description\" content=\"Apakah Anda ingin memahami secara detail apa itu sistem akuntansi pemerintah daerah? 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