BAS is a list of codifications and classifications related to financial transactions that are compiled and used systematically as a guide in government financial planning and reporting.
"This is a very important thing, because Indonesia continues to strive to increase development and build foundations in order to achieve the status of a developed Indonesia and a high-income country," said Sri Mulyani, quoted in a press release, Tuesday, October 3 2023.
The Minister of Finance said that one thing that supports Indonesia's economic recovery and growth is economic development and digital infrastructure.
To support this, the focus of Indonesia's development through the State Revenue and Expenditure Budget (APBN) is in the area of improving the quality of human resources (HR).
"Because digital infrastructure and hard infrastructure can provide increased productivity if supported by good quality human resources," he stressed.
Take advantage of digital platforms
Furthermore, Sri Mulyani emphasized that inclusive and sustainable economic transformation must be supported, including by regional financial instruments (APBD).The Minister of Finance said that an evaluation of the performance of regional financial management shows that the current condition is that there is no harmony between planning and budgeting in the central government and regional governments.
"For this reason, from a legislative perspective, we have completed legislation to improve coordination between the APBN and APBD in terms of fiscal policy, namely through Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments," she continued.
One of the important foundations for strengthening central and regional financial relations through the HKPD Law is the synergy of the Standard Chart of Accounts (BAS) and the use of digital platforms.
The BAS synergy built by the Ministry of Home Affairs, the Ministry of Finance and all local governments is very important as a condition for increasing digitalization to the maximum.
"BAS synergy is also needed to increase the effectiveness of fiscal interventions in the entire regional and state financial management cycle, from planning, budgeting, to reporting," explained Sri Mulyani.
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