Video Summary - BIMASAKTI : Akuntansi Belanja dan Beban

Main Ideas & Concepts

Bima Sakti program (overview)

The APK Directorate introduces Bima Sakti as a learning innovation to support agency accounting systems for ministries/institutions.
The program is designed for:
- supervisors, and
- report compilers
Its goal is to improve skills and strengthen quality, transparency, and accountability of government financial reporting.

Learning resources include:

periodic online guidance
collections of accounting regulations/guidelines
video documentation and learning materials
Q&A resources accessible anytime/anywhere

Bima Sakti session logistics & certificate rules

Attendance certificate requirements (key points):

Fill the attendance list correctly with:
- NIK
- NIP
- ministry/institution name
- work unit code
Errors can disrupt certificate issuance.

Certificate rules starting from Q2:

Certificates include training hours
Training hours are based on recorded attendance
Each session equals 3 hours / 3JP

Post-test requirement:

Must achieve score ≥ 90
If < 90, no certificate
Post-test can be taken via Zoom or YouTube

Certificate delivery:

quarterly

Post-test schedule:

A 3rd-quarter post-test is scheduled after discussion until 24.00 WIT.

Core Training Topic: Accounting for Expenses and Spending

Main structure of the presentation

Legal basis
Accounting policies: recognition, measurement, presentation, disclosure
Handling expenses vs spending
Treatment of spending returns (especially refunds/returns after realization)

Legal Basis Referenced (as stated in subtitles)

PP 71/2010: Government Accounting Standards (SAP)
PSAP 02: Budget Realization Report (LRA) — contains “spending”
PSAP 12: Operational Report (LO) — contains “expenses”
PMK 100/2025: Central government accounting policies
PMK 232/2022: Accounting system and financial reporting for Government Agencies (SAI)

Key Distinctions: Expenses vs Spending

1) Cash basis vs accrual basis

Spending (belanja):
- cash basis
- shown in LRA
Expenses (beban):
- accrual basis
- shown in LO

2) Definitions

Beban (expense): decrease in economic benefits/service potential or costs from transactions in the reporting period that affect equity decrease, appearing as:
- expenses
- consumption of assets
- emergence of liabilities
Belanja (spending/expenditure): expenditures from RKUN that reduce SAL (budget surplus balance) for the relevant fiscal period and will not be repaid by the government

Types & Classification Concepts

A) Expenses (Beban) in the Operational Report (LO)

Examples of classification/typology:

operational expenses vs non-operational activity expenses

Operational example classifications (economic classification):

employee expenses
inventory expenses
goods and services
maintenance
official travel
goods to be handed over to the community/local government
depreciation & amortization
allowance for doubtful accounts

Non-operational examples:

debt obligation payments
subsidies/grant burdens
other transfers
asset disposal costs
settlement costs of long-term liabilities
exchange rate differences (realized/unrealized)
inventory value adjustment
obsolete/damaged inventory burden

B) Spending (Belanja)

Spending appears in reporting components; the main place is LRA
Economic classification at the central government level includes eight spending types
“Other spending” clarifications:
- refunds can be handled as spending refunds, but account routing depends on the mechanism/work unit and BA (e.g., BA999/State General Treasurer level noted in subtitles)

Accounting Policy Instructions (Detailed)

A) Accounting for Spending (Belanja / Cash Basis)

Recognition (when spending is recognized)

Recognized when:

expenditure occurs from RKUN (cash basis), or
with approval of the power of attorney in cases without cash outflow

Spending realization timing is also tied to SP2D issuance / payment flow (as described).

Returns/Refunds of spending

If return happens in the current budget year:
- recognized as reduction of expenditure for the same current year
If returns relate to a previous budget year:
- recognized as income in LRA

Measurement principle

Measured using the gross principle:
- nominal value in SPM/SP2D (or equivalent documents) / approval documents
Emphasized as important for post-test questions

Presentation & disclosure

For central government reporting:
- shown as a component of reporting (LRA; and cash flow report for cash outflow categories)
For KL/Satker level:
- presented/disclosed in LRA and notes (as described)

B) Accounting for Expenses (Beban / Accrual Basis)

Recognition conditions (3 conditions)

An expense can be recognized when there is:

Decrease in economic benefits/service potential
- e.g., decrease in asset value due to use/passage of time
- examples: allowance for receivables, depreciation, amortization
Consumption of assets occurs
- examples: employee salary payments, grants/subsidies, use of supplies
Obligation arises without cash disbursement yet
- example: receiving an electricity bill not yet paid → recognize expense

Measurement (grouping by expense type)

Expenses are measured based on different calculation bases depending on category, including:

payment bill amount approved by KPA/PPK for certain expense types (employee, goods/services, maintenance, official travel, handover goods, etc.)
inventory usage amount for inventory-related expense
depreciation calculations for fixed assets/investment property/intangible assets
allowance calculations for doubtful/uncollectible receivables

Expense corrections (Beban correction)

Two regulated scenarios:

Corrections that result in re-acceptance of the expense
- e.g., spending returns that do not generate assets
- if in current budget year → reduce expense in same period
- if related to prior year → recorded as income
Corrections that do not result in expense return
- impacts expense increase/decrease in the same period if current year
- if prior year → treated as equity correction (accumulated equity adjustment)

Presentation & disclosure for expenses

Expenses appear in the LO component (Operational Report)
Includes systematic disclosure of details/analysis and related information

Special treatments mentioned

Inventory expense does not include:
- inventory obtained from purchasing goods to be distributed to community
- inventory obtained from social assistance spending (goods form)
Handovers to community/social assistance:
- treatment shifts away from inventory expense toward other spending/expense types
Example mentioned:
- fixed assets granted to community are treated as non-operational expenses via disposal/asset disposal expense, not grant expense (per subtitles)

Spending vs Expense Based on Mechanism and Outcomes

Spending categories by payment mechanism (as described)

differentiated by payment mechanism:
- LS (direct payment mechanism)
- UP (advance payment mechanism) / substitutes discussed as GUP in subtitles

Spending types by whether they produce BMN (state assets)

Splits described:

LS spending does not produce BMN (treated as expense)
LS spending produces intracomptable BMN
- reaches minimum capitalization threshold
- capitalized into BMN accounts
LS spending produces extracomptable BMN
- does not reach minimum capitalization threshold
- treated differently (subsidized/expensed depending on accounting path)
LS spending produces inventory
- uses inventory/asset approach so inventory appears on balance sheet

Further details referenced included “flow paths” across commitment/payment modules, BAST/SPP/SP2D timing, and accrual vs cash ledger differences.

Spending Return Handling (Belanja Return / TAB Return) — Structured Guidance

A) First split: TAB vs TA

Return process differs depending on whether return is TAB or TA spending (terminology used in subtitles).

B) For TAB returns

1) TAB spending returns that do not produce BMN (to state treasury)

Recorded based on proof of state receipt (BPN) through the treasurer module
Leads to accounting journals in:
- expense accrual ledger
- cash ledger
The chosen account depends on the returned spending account used

2) TAB returns via SPM deductions

Recorded when:
- invoice/billing resume is issued in the payment module (SPM deduction flow)
Journals formed after SP2D issuance in GLP/actual ledger and cash ledger

3) TAB returns producing BMN via deposits to state treasury

Work unit deposits to state treasury using the same account as spending realization account
Records reduction in BMN value
Reduction tracked through:
- treasurer module and later fixed asset module value correction transactions
Emphasis:
- return affects BMN/inventory/fixed assets accordingly
- may require elimination journals to correct accrual accounts

4) TAB returns producing inventory via deposits

Similar: deposit to state treasury → reduce inventory value
Also require inventory/module adjustments
Must perform elimination journals to remove irregularities in accrual spending accounts (per subtitles)

C) For TA returns (with or without producing BMN)

Ideal approach in PMK 232 described:
- recognize receivables and reduce previous expenses/assets first
Returns can involve:
- income accounts (instead of reducing expense) using revenue coding referenced in subtitles
Asset returns producing BMN require:
- receivable recognition
- asset reduction (asset correction module)
- possible elimination journals to align ledger balances

Discussion Session: Questions & Recurring Answer Themes

Examples of issues raised by participants

correct handling of spending returns for TAY/TAB and where to record (treasurer module vs GLP)
correct return account mapping (receivables/income vs expense reduction)
inventory module effects after returns/refunds
service grant treatment when prior-year ratification/approval did not occur
prepaid expenses vs down payments distinction (PMK 100 context)
practical challenges in fixed asset module/SPM corrections and capitalization flows
abnormal balance issues tied to inventory stocktaking/stock-off processes
analytical procedures in SAKTI to trace differences between:
- LRA (spending) and
- LO (expenses) including timing differences (SPBY vs SP2D cross-month) and SPM correction impacts
handling “hanging transactions” across year-end reversal/recurring recognition

Recurring answer themes

Ensure module alignment:
- treasurer module, GLP/accumulation, inventory module, fixed asset module
Validate timing of accrual vs cash recognition:
- SPBY vs SP2D; commitments vs payments
Use elimination/correction journals where needed
Do not assume inventory/asset expense appears automatically—follow the correct application workflow

Speakers / Sources Featured

Hosts / presenters

MC / host: referenced repeatedly as “MC” (name appears garbled; includes “Melisa/Melisa” role as MC in subtitles)
Mr. Joko Indriatmo — Head of Accounting Guidance Section (institution 1/2 mentioned in subtitles)
Ms. Vera Riska Ramadona Rifi — Resource person (Directorate of Accounting and Financial Reporting; mentioned as executor at Baibun Sub-Directorate)
Ms. Dona (spelled inconsistently in subtitles) — main presenter/resource person
Mr. Gilang — speaker who answered several technical questions during Q&A

Participants (names shown in subtitles)

Vika (Poltekes Kemenkes Padang)
Fitri Rahayu (BPOM)
Mrs. Kartika Melvina (LAN)
Mr. Ari Maulana (BA059)
Mr. Abdul Aziz (Ministry of Agriculture / work unit mentioned)
Mrs. Kasuma (Ministry of Manpower, Sumbawa)
Mr. Elvando (Kabu 2 Medan)
Mrs. Tuti Alawiyah (Pemalang State Islamic High School)
Mr. Heldi (mentioned among later questioners)
Mrs. Ifni (Kenwilda JPB Central Java)
Mrs. Afrian (Medical Center; voice permission issues referenced in subtitles)
Mrs. Dwi Ari (mentioned as another pending questioner)
Central Java Regional Office of the Directorate General of Taxes (group source referenced)
Asst. moderator/admin: referenced informally during system questions (name not clear)

Institutions / Systems / Links Referenced

APK Directorate
Directorate of Accounting and Financial Reporting
Directorate General of Treasury
SAKTI system / modules (mentioned throughout)
Bima Sakti platform links (URLs cited in subtitles):
- eskemencu.go.id/bimasakti
- eskemenq.go.id/bimasakti
- s.go.id/bimasakti
- links.go.id/bimasakti
- s.kenq.go.id/bimasakti

BIMASAKTI : Akuntansi Belanja dan Beban

Key takeaways