21 selanjutnya ksap melakukan sosialisasi sap

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21. Selanjutnya KSAP melakukan sosialisasi SAP Berbasis Akrual kepada para pemangku kepentingan ( stakeholders ). Bentuk sosialisasi yang dilakukan berupa seminar/diseminasi/diskusi dengan para pengguna, program pendidikan profesional berkelanjutan, training of trainers (TOT) dan memfasilitasi konsultasi teknis terkait penerapan SAP Berbasis Akrual ( help desk). 22. SAP Berbasis Akrual diterapkan dalam lingkup pemerintahan, yaitu pemerintah pusat, pemerintah daerah, dan satuan organisasi di lingkungan pemerintah pusat/daerah, jika menurut peraturan perundang-undangan satuan organisasi dimaksud wajib menyajikan laporan keuangan. 23. Implementasi SAP Berbasis Akrual harus disertai dengan upaya sinkronisasi berbagai peraturan baik di pemerintah pusat maupun pemerintah daerah dengan SAP Berbasis Akrual. 24. Keterbatasan dari penerapan SAP Berbasis Akrual dinyatakan secara eksplisit pada setiap PSAP yang diterbitkan. LAMPIRAN III PROSES PENYUSUNAN - 7 1774 1775 1776 1777 13209 13210 13211 13212 13213 13214 13215 13216 13217 13218 13219 13220 13221 13222 13223 13224 13225 13226 13227 13228 13229 13230 13231 13232 13233 13234 13235 13236 13237 13238 13239 1778
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PRESIDEN REPUBLIK INDONESIA BAHASA 25. Seluruh draf, PSAP, dan IPSAP serta buletin teknis diterbitkan oleh KSAP dalam bahasa Indonesia. Pengalihan ke bahasa lain agar diinformasikan kepada KSAP. PRESIDEN REPUBLIK INDONESIA ttd. DR. H. SUSILO BAMBANG YUDHOYONO Salinan sesuai dengan aslinya SEKRETARIAT NEGARA REPUBLIK INDONESIA Kepala Biro Peraturan Perundang-undangan Bidang Perekonomian dan Industri, ttd SETIO SAPTO NUGROHO LAMPIRAN III PROSES PENYUSUNAN - 8 1779 1780 1781 1782 13240 13241 13242 13243 13244 13245 13246 13247 13248 13249 13250 13251 13252 13253 13254 13255 13256 1783
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