Reformulasi Pelaporan Beban Transfer: Sebuah Analisis Konseptual dan Praktik Internasional Berbasis IPSAS

Abstract

The presentation of transfer expenses as operating expenses in the government operating statement, together with their recognition and measurement under existing Government Accounting Standards (GAS), does not fully reflect actual financial performance and therefore limits the decision usefulness of accounting information. Unlike prior studies that mainly assess compliance of transfer accounting practices with GAS, this study adopts a conceptual analytical approach to examine whether the accounting principles embedded in GAS adequately reflect accrual accounting principles in line with international best practices. This study aims to develop an alternative framework for the presentation, recognition, and measurement of transfer expenses that better captures their underlying economic substance. Using a qualitative research design based on literature review and content analysis, the study finds that separating transfer expenses from operating activities produces a more representative measure of operational surplus/deficit. Furthermore, recognizing and measuring transfer expenses by considering the existence of binding arrangements more faithfully reflects the economic substance of transfer transactions. The study recommends revising transfer expense presentation policies and adapting the binding arrangement concept from international public sector accounting standards into GAS.