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B. TEKNIK PENELUSURAN ANGKA Dalam melaksanakan reviu, tim reviu perlu menelusuri angka-angka yang disajikan dalam laporan keuangan ke buku atau catatan-catatan yang digunakan untuk meyakini bahwa angka-angka tersebut benar. Pelaksanaan teknik penelusuran angka dapat dilakukan dengan beberapa tahapan sebagai berikut: 1. Menelusuri angka laporan keuangan konsolidasi yang telah disajikan menurut Standar Akuntansi Pemerintah (SAP) pada laporan keuangan konsolidasi yang belum dikonversi (yang menggunakan struktur Permendagri No. 13/2006). 2. Menelusuri angka laporan keuangan konsolidasi pada kertas kerja konsolidasi, khususnya angka-angka yang dihasilkan dalam proses eliminasi dan penggabungan dari neraca saldo–neraca saldo yang bersumber dari Satuan Kerja Perangkat Daerah (SKPD) dan Satuan Kerja Pengelola Keuangan Daerah (SKPKD). 3. Menelusuri angka-angka neraca saldo pada buku besar yang ada di masingmasing entitas akuntansi. Tahapan ini tidak selalu dilakukan untuk semua entitas akuntansi. Berdasarkan pertimbangan penilaian resiko yang telah dilakukan pada saat perencanaan, dipilih beberapa neraca saldo yang perlu ditelusuri angka-angkanya pada saldo buku besar yang bersangkutan. C. PERMINTAAN KETERANGAN Permintaan keterangan dilakukan jika dalam proses penelusuran angka terdapat hal-hal yang perlu dikonfirmasikan kepada Pejabat Pengelola Keuangan Daerah (PPKD) atau Kepala Satuan Kerja Perangkat Daerah (SKPD). Dalam menentukan permintaan keterangan, tim reviu dapat mempertimbangkan: 1. Sifat dan materialitas suatu pos; 2. Kemungkinan salah saji; 3. Pengetahuan yang diperoleh selama persiapan reviu; 4. Pernyataan tentang kualifikasi para personel bagian akuntansi entitas tersebut; 5. Seberapa jauh pos tertentu dipengaruhi oleh pertimbangan manajemen; 6. Ketidakcukupan data keuangan entitas yang mendasar; 7. Ketidaklengkapan informasi yang disajikan dalam laporan keuangan. Permintaan keterangan meliputi antara lain: 1. Kesesuaian antara sistem akuntansi dan pelaporan keuangan yang
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diterapkan oleh entitas tersebut dengan peraturan yang berlaku; 2. Kebijakan dan metode akuntansi yang diterapkan oleh entitas yang bersangkutan; 3. Prosedur pencatatan, pengklasifikasian, dan pengikhtisaran transaksi serta penghimpunan informasi untuk diungkapkan dalam laporan keuangan; 4. Keputusan yang diambil oleh pimpinan entitas pelaporan/pejabat keuangan yang mungkin dapat mempengaruhi laporan keuangan; 5. Memperoleh informasi dari audit atau reviu atas laporan keuangan periode sebelumnya; 6. Personel yang bertanggung jawab terhadap akuntansi dan pelaporan keuangan mengenai: -a) Apakah pelaksanaan anggaran telah dilaksanakan sesuai dengan sistem pengendalian intern yang memadai; -b) Apakah laporan keuangan telah disusun dan disajikan sesuai dengan Standar Akuntansi Pemerintahan; -c) Apakah terdapat perubahan kebijakan akuntansi pada entitas pelaporan tersebut; -d) Apakah ada masalah yang timbul dalam implementasi Standar Akuntansi Pemerintahan dan pelaksanaan sistem akuntansi; -e) Apakah terdapat kejadian setelah tanggal neraca yang berpengaruh secara material terhadap laporan keuangan. Berikut adalah ilustrasi pertanyaan-pertanyaan yang dapat diajukan dalam rangka memperoleh keterangan dari pihak yang berwenang menyusun dan menyajikan laporan keuangan. Namun demikian perlu diingat bahwa pertanyaan-pertanyaan tersebut tidak harus diterapkan untuk setiap reviu dan juga tidak dimaksudkan untuk mencakup seluruh aspek yang direviu.
25
Nama SKPD/SKPKD : Inspektorat/Bawasda :
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
CONTOH PERTANYAAN UNTUK PERMINTAAN KETERANGAN No 1
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Pertanyaan Umum a. Apakah Pemda membuat prosedur untuk pencatatan, pengklasifikasian dan pengikhtisaran transaksi? b. Apakah akun buku besar cocok dengan buku pembantu? c. Apakah Standar Akuntansi Pemerintahan (SAP) telah diterapkan secara konsisten? Kas a. Apakah saldo kas di bank telah direkonsiliasi dengan saldo menurut buku? b. Apakah pos yang lama dan tidak normal yang terungkap dalam rekonsiliasi bank telah direviu dan bila perlu dibuatkan penyesuaian? c. Apakah pisah batas (cut off) yang semestinya untuk transaksi kas sudah dilakukan? d. Apakah terdapat pembatasan tertentu terhadap saldo kas? e. Apakah dana kas telah dihitung dan dicocokkan dengan akun kas dalam buku besar? Piutang a. Apakah telah dilakukan inventarisasi fisik surat keterangan piutang atau dokumen lainnya yang menunjukkan adanya piutang? b. Apakah piutang telah diklasifikasikan berdasarkan umur? c. Apakah piutang telah diungkapkan dengan cukup? d. Apakah pisah batas telah diterapkan dalam penetapan bukti piutang? Persediaan a. Apakah persediaan telah dihitung secara
Ya
Tidak
TB *)
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Investasi a. Apakah pendapatan dari investasi telah dicatat? b. Apakah telah dilakukan pertimbangan yang tepat untuk mengklasifikasikan Investasi Jangka Pendek dan Jangka Panjang, dan perbedaan antara harga perolehan dan harga investasi
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Aktiva Tetap a. Apakah kapitalisasi aktiva tetap telah sesuai dengan SAP? b. Apakah kapitalisasi tersebut diterapkan secara konsisten selama tahun buku berjalan? c. Apakah akun perbaikan dan pemeliharaan hanya mencakup pos yang merupakan biaya? d. Apakah aktiva tetap: - Hasil Pengadaan dan Swakelola dinyatakan dengan harga perolehan?
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No b. c.
d. e. 5
6
7
Pertanyaan fisik? Jika tidak, bagaimana kuantitas persediaan tersebut ditentukan? Apakah akun persediaan dalam buku besar telah disesuaikan agar cocok dengan fisiknya? Jika penghitungan persediaan dilakukan pada suatu tanggal selain tanggal tutup buku, apakah terdapat prosedur yang diterapkan untuk mencatat perubahan dalam persediaan yang terjadi antara tanggal dilakukannya perhitungan fisik persediaan dengan tanggal neraca? Apakah ada dasar yang digunakan dalam penilaian persediaan? Apakah penghapusan untuk keusangan telah dilakukan?
Biaya dibayar di muka a. Apakah ada akun klasifikasi biaya dibayar di muka? b. Apakah akun Buku Besar biaya dibayar di muka dengan Buku Pembantu dapat diperbandingkan?
Ya
Tidak
TB *)
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Aktiva lain-lain a. Apakah ada akun klasifikasi Aktiva Lain-lain? b. Apakah aktiva lain-lain merupakan biaya yang memberikan manfaat di masa yang akan datang? c. Apakah aktiva lain-lain telah secara tepat diklasifikasi sebagai aktiva lancar dan aktiva tidak lancar?
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Utang Usaha, Biaya yang masih harus dibayar a. Apakah semua utang yang cukup besar nilainya telah dicatat? b. Apakah semua utang bank dan utang jangka pendek lainnya telah diklasifikasikan secara tepat? c. Apakah semua biaya yang masih harus dibayar dengan jumlah yang material, seperti gaji, bunga dan sebagainya telah dicatat? d. Apakah ada utang kepada personel dan pihak yang mempunyai hubungan istimewa?
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27
No
Pertanyaan - Aset donasi dinyatakan dengan nilai wajar? e. Apakah telah dilakukan penyusutan? f. Apakah Metode dan tarif depresiasi yang digunakan konsisten dan sesuai SAP? g. Apakah penambahan, penghentian pemakaian, pelepasan, penjualan atau penukaran Aktiva Tetap telah sesuai dengan SAP? h. Apakah Pemda mempunyai perjanjian dalam pemanfaatan aktiva tetap seperti bangun serah guna/bangun guna serah? i. Aapakah hal tersebut di atas telah dicatat secara tepat? j. Apakah ada aktiva tetap yang tidak dapat dimanfaatkan masih dicatat sebagai aset?
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Utang Jangka Panjang a. Apakah kewajiban telah diklasifikasikan secara tepat sebagai utang lancar dan utang tidak lancar? b. Apakah biaya bunga telah dicatat? c. Apakah pembatasan yang ada dalam perjanjian pinjaman dipatuhi?
Ya
Tidak
TB *)
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No
Pertanyaan d. Apakah utang jangka panjang dijelaskan secara cukup?
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Utang lain-lain a. Apakah ada akun utang lain-lain? b. Apakah utang lain-lain telah diklasifikasikan secara tepat sebagai kewajiban lancar dan kewajiban tidak lancar? Pendapatan dan Belanja a. Apakah pendapatan telah diakui dalam periode yang tepat? b. Apakah pembelian dan biaya diakui dalam periode yang tepat ? c. Apakah pembelian dan biaya diklasifisikasikan dengan tepat. d. Apakah laporan keuangan memuat kegiatan yang telah dihentikan atau yang mungkin dikategorikan sebagai pos luar biasa?
Lain-lain a. Apakah ada peristiwa setelah akhir tahun buku yang mempunyai pengaruh yang cukup signifikan terhadap laporan keuangan? b. Apakah keputusan rapat yang mempengaruhi laporan keuangan telah dijelaskan secara memadai dalam permukaan dan CALK ? c. Apakah ada ketidakpastian yang material ? Apakah ada perubahan status dari ketidakpastian yang telah diungkapkan sebelumnya? *) TB = Tidak Berlaku
Ya
Tidak
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IV.D. PROSEDUR ANALITIS
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Prosedur analitikProsedur Analitis dirancang untuk mengidentifikasi adanya hubungan antar akun dan kejadian yang tidak biasa serta tidak sesuai Standar Akutansi Pemerintahan (SAP). Analisis yang dilakukan adalah menilai kewajaran saldo dan rincian laporan keuangan, kesesuaian dan keterkaitan antar komponen laporan keuangan yang satu dengan komponen lainnya.
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Dalam merancang prosedur ini Inspektorat harus mempertimbangkan hasil reviu Sistem Pengendalian Intern (SPI). Hal ini dilakukan agar reviu kesesuaian dengan SAP dapat terarah pada komponen laporan keuangan dan akun-akun yang lemah pengendaliannya. Dengan demikian Inspektorat dapat lebih memperdalam materi reviunya, serta mempertimbangkan jenis-jenis masalah yang membutuhkan penyesuaian, seperti terjadinya peristiwa luar biasa dan perubahan kebijakan akuntansi.
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Contoh hubungan antar komponen laporan keuangan atau lampirannya dalam prosedur analitikProsedur Analitis, antara lain:
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1. Hubungan antara pertambahan Aktiva Tetap dalam Neraca dengan Realisasi Belanja Modal dalam Laporan Realisasi Anggaran (LRA);
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2. Hubungan antara laporan/daftar aktiva tetap yang dibuat oleh Bagian Akuntansi dengan Bagian Umum/Pengelola Barang/Aset;
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3. Menganalisis laporan keuangan untuk menentukan apakah laporan keuangan sesuai dengan SAP;
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4. Memperoleh laporan dari Inspektorat/aparat pengawasan intern pemerintah lain, jika ada yang telah melakukan audit atau reviu atas laporan keuangan tahun sebelumnya. Hal ini dilakukan untuk meyakini kesesuaian jumlah saldo awal pada neraca. Penelaahan lebih lanjut setelah melakukan prosedur analitikProsedur Analitis tersebut di atas dapat dilakukan dengan melihat kesesuaian antara angkaangka yang disajikan dalam laporan keuangan terhadap buku besar, buku pembantu, catatan, dan laporan lain yang digunakan dalam Sistem Akuntansi di lingkungan pemerintah daerah yang bersangkutan.
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V.E. KERTAS KERJA REVIU (KKR)
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Mengingat adanya perbedaan keadaan pada setiap penugasan reviu atas laporan keuangan, maka untuk tidak mungkin untuk menentukan bentuk atau isi KKR yang perlu dibuat. Namun perlu diperhatikan bahwa KKR harus memuat masalah yang tercakup dalam permintaan keterangan dan pprosedur analitikrosedur analitis dan serta masalah yang dianggap tidak biasa selama melaksanakan reviu termasuk penyelesaiannya.
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Kegiatan reviu dituangkan dalam KKR sebagai pertanggungjawaban bahwa langkah kerja reviu telah dilaksanakan, sekaligus menjadi dokumentasi pelaksanaan reviu. Kualitas hasil reviu akan lebih terjamin jika didukung oleh KKR yang baik, dengan kriteria sebagai berikut:
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1. Kertas kerja disusun pada saat kegiatan reviu berlangsung.
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2. Kertas kerja disusun dengan lengkap, dengan ketentuan sebagai berikut:
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a) Mengacu kepada tahapan reviu yang telah ditetapkan. b) Daftar isi KKR telah sesuai dengan fisik KKR-nya.
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c) Disusun secara terstruktur dengan memperhatikan kesesuaian antara informasi utama dan data pendukung.
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d) Berisi permasalahan yang ditemukan, baik yang telah ditindaklanjuti, masih dalam proses tindak lanjut, atau tidak dapat segera ditindaklanjuti oleh unit akuntansi yang bersangkutan.
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3. Memenuhi hal-hal sebagai berikut:
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a) Relevan: Informasi yang dimuat dalam KKR harus berhubungan dengan tujuan reviu dan permasalahan yang dihadapi.
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b) Sesuai dengan Program Kerja Reviu: Prosedur reviu dalam Program Kerja Reviu yang tidak dilaksanakan atau diubah perlu dibuat penjelasan yang memadai mengenai alasan pembatalan atau perubahannya.
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c) Lengkap dan Cermat: lnformasi dan data dalam KKR harus lengkap dan cermat agar mendukung simpulan, LHR, permasalahan dan rekomendasinya.
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d) Mudah Dipahami: KKR harus menggunakan bahasa yang sederhana, ringkas, dan alur pikir yang kronologis. Judul harus jelas untuk setiap permasalahan/topik. Simbol (tickmark) harus digunakan secara konsisten selama reviu serta diberi penjelasan yang memadai.
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e) Rapi: Berhubungan dengan tata ruang penulisan, pengorganisasian dan pengelolaan fisik KKR. Harus ditulis pada satu muka, apabila diperlukan untuk menulis pada halaman sebaliknya, harus dibuat petunjuk yang jelas. KKR harus diberi daftar isi, penomoran dan pemberian indeks secara sistematis, serta pemberian referensi yang jelas untuk menghubungkan informasi/data antar berbagai lembar KKR.
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f) Efisien: Harus dihindari pembuatan daftar yang tidak perlu, dan dimungkinkan menggunakan salinan (copy) dari catatan obyek yang direviu, Inspektorat cukup memberikan simbol (tickmark) untuk menandai reviu yang dilakukan.
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Bentuk-bentuk Kertas Kerja Reviu (KKR) dapat dilihat pada contoh-contoh berikut:
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Nama SKPD/SKPKD :Nama Instansi Inspektorat/Bawasda: Aparat Pengawasan Intern :
:
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
CONTOH PERBANDINGAN SALDO AKHIR NERACA (AUDITED BPK) DENGAN SALDO AWAL (UNAUDITED) PEMERINTAH DAERAH ……………………………. AKUN NERACA (1) ASET ASET LANCAR Kas di Bendahara Pengeluaran Kas di Bendahara Penerimaan Piutang Bukan Pajak Bagian Lancar Tagihan Penjualan Angsuran Bagian Lancar Tuntutan Ganti Rugi Piutang Lainnya Persediaan JUMLAH ASET LANCAR ASET TETAP Tanah Peralatan dan Mesin Gedung dan Bangunan Jalan, Irigasi dan Jaringan Aset Tetap Lainnya Konstruksi Dalam Pengerjaan JUMLAH ASET TETAP ASET LAINNYA Tagihan Penjualan Angsuran Tagihan Tuntutan Perbendaharaan/Tuntutan Ganti Rugi Kemitraan Dengan Pihak Ketiga Aset Tak Berwujud Aset Lain-lain JUMLAH ASET LAINNYA JUMLAH ASET
Audited BPK*) (31 Desember 200x) (Rp) (2)
Neraca Un-Audited Selisih (1 Januari 200x) (Rp) (Rp) (3) (4)=(2)-(3)
(5)
33
AKUN NERACA (1) KEWAJIBAN KEWAJIBAN JANGKA PENDEK Utang PFK Utang Bunga Bagian Lancar Utang Jangka Panjang JUMLAH KEWAJIBAN JANGKA PENDEK JUMLAH KEWAJIBAN
Audited BPK*) (31 Desember 200x) (Rp) (2)
Neraca Un-Audited Selisih (1 Januari 200x) (Rp) (Rp) (3) (4)=(2)-(3)
Penjelasan (5) Formatted Formatted Formatted Formatted Formatted Formatted Formatted Formatted
EKUITAS DANA EKUITAS DANA LANCAR SILPA Cadangan Piutang Cadangan Persediaan JUMLAH EKUITAS DANA LANCAR
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EKUITAS DANA INVESTASI Diinvestasikan dalam Aset Tetap Diinvestasikan dalam Aset Lainnya JUMLAH EKUITAS DANA INVESTASI JUMLAH EKUITAS DANA JUMLAH KEWAJIBAN DAN EKUITAS DANA *) Jika Laporan Keuangan sudah diaudit
Formatted
34
Nama SKPD/SKPKD :Nama Instansi Inspektorat/Bawasda : Aparat Pengawasan Intern :
:
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
Formatted Formatted Formatted Formatted Formatted
CONTOH
Formatted Formatted
PERBANDINGAN PERBANDINGAN ASET TETAP DAN ASET LAINNYA ANTARA BAGIAN AKUNTANSI DENGAN BAGIAN UMUM PEMERINTAH DAERAH ……………………………. Tujuan Reviu : untuk meyakini angka aset dalam neraca sesuai dengan aset sebenarnya yang dikelola bagian barang (umum).
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Akun (Rp) (1)
Nilai Pengelola Barang (Rp) (2)
Bagian Akuntansi (Rp) (3)
Selisih (Rp) (4)=(2)-(3)
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ASET TETAP Tanah Peralatan dan Mesin Gedung dan Bangunan Jalan, Irigasi dan Jaringan Aset Tetap Lainnya Konstruksi Dalam Pengerjaan JUMLAH ASET TETAP ASET LAINNYA Tagihan Penjualan Angsuran Tagihan Tuntutan Perbendaharaan/Tuntutan Ganti Rugi Kemitraan Dengan Pihak Ketiga Aset Tak Berwujud Aset Lain-lain JUMLAH ASET LAINNYA JUMLAH ASET TETAP & ASET LAINNYA
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35
Nama SKPD/SKPKD : Inspektorat/Bawasda : Aparat Pengawasan Intern :
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
CONTOH PROSEDUR ANALITIKS (LAPORAN REALISASI ANGGARAN) 1. Pengakuan/Pengukuran No 1 2 3 4
5
1
1 2
1 1 2 1
Uraian PENDAPATAN Pendapatan diakui pada saat diterima pada rekening Kas Umum Daerah Pendapatan dibukukan berdasarkan azas bruto, yaitu dengan mencatat penerimaan bruto dan tidak mencatat jumlah nettonya(setelah dikompensasikan dengan pengeluaran) Pengembalian yang sifatnya normal dan berulang (recurring) atas penerimaan pendapatan pada periode penerimaan dan maupun periode sebelumnya dibukukan sebagai pengurang pendapatan Koreksi dan pengembalian yang sifatnya tidak berulang (non recurring) atas penerimaan pendapatan yang terjadi pada periode penerimaan pendapatan dibukukan sebagai pengurang pendapatan pada periode sebelumnya Koreksi dan pengembalian yang sifatnya tidak berulang (non recurring) atas penerimaan pendapatan yang terjadi pada periode sebelumnya dibukukan sebagai pengurang ekuitas dana lancar pada periode ditemukannya koreksi dan pengembalian tersebut TRANSFER Penerimaan uang berupa dana perimbangan dari Pemerintah pusat dan dana bagi hasil dari pemerintah daerah diakui sebagai transfer masuk BELANJA Belanja diakui pada saat terjadinya pengeluaran dari Rekening Kas Umum Daerah Pengeluaran melalui bendahara pengeluaran pengakuannya terjadi pada saat pertanggung jawaban atas pengeluaran tersebut disahkan oleh unit yang mempunyai fungsi perbendaharaan TRANSFER Pengeluaran uang berupa dana bagi hasil oleh pemerintah daerah diakui sebagai transfer keluar PEMBIAYAAN Penerimaan pembiayaan diakui pada saat diterima pada Rekening Kas Umum Daerah Pengeluaran pembiayaan diakui pada saat dikeluarkan dari Rekening Kas Umum Daerah SURPLUS/DEFISIT, PEMBIAYAAN NETTO, SILPA/SIKPA Selisih lebih/kurang antara pendapatan dan belanja selama satu periode pelaporan dicatat dalam pos Surplus/Defisit
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No 2 3
1 2
Uraian Selisih lebih/kurang antara penerimaan dan pengeluaran pembiayaan selama satu periode pelaporan dicatat dalam pos Pembiayaan Netto Selisih lebih/kurang antara realisasi penerimaan dan pengeluaran selama satu periode pelaporan dicatat dalam pos SILPA/SIKPA
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TRANSAKSI KHUSUS Transaksi dalam mata uang asing dibukukan dalam mata uang rupiah menurut kurs tengah Bank Indonesia pada tanggal transaksi Transaksi pendapatan, belanja, dan pembiayaan dalam bentuk barang/jasa dilaporkan dalam Laporan Realisasi Anggaran dengan cara menaksir nilai barang/jasa tersebut pada tanggal transaksi
2. Pengklasifikasian No 1 2
3 4 5 6
1 2 3 4
Uraian PENDAPATAN Pendapatan diklasifikasikan menurut jenis pendapatan yaitu : Pendapatan Asli Daerah, Pendapatan Transfer, dan Lain-lain Pendapatan yang Sah Pendapatan Asli Daerah diklasifikasikan dalam Pendapatan Pajak Daerah, Pendapatan rRretribusi Daerah, Pendapatan hasil Pengelolaan kekayaan Daerah yang dipisahkan, dan Lain-lain PAD yang sah Pendapatan Ttransfer diklasifikasikan dalam Transfer Pemerintah Pusat-Dana Perimbangan, Transfer Pemerintah Pusat Lainnya, dan Transfer Pemerintah Provinsi Transfer Pemerintah Pusat-Dana Perimbangan diklasifikasikan dalam Dana Bagi Hasil Pajak, Dana Bagi Hasil Sumber Daya Alam, Dana Alokasi Umum, Dana Alokasi Khusus Transfer Pemerintah Pusat Lainnya diklasifikasikan dalam Dana Otonomi Khusus, Dana penyesuaian Transfer Pemerintah Provinsi diklasifikasikan dalam Pendapatan Bagi Hasil Pajak, Pendapatan Bagi Hasil Lainnya BELANJA Belanja diklasifikasikan menurut klasifikasi ekonomi (jenis Belanja), Klasifikasi organisasi dan klasifikasi fungsi Belanja yang diklasifikasi dalam jenis belanja yaitu Belanja Operasi,Belanja Modal, dan Belanja Tak terduga Belanja Operasi diklasifikasikan dalam Belanja Pegawai, Belanja Barang, Bunga, Subsidi, Hibah, dan Bantuan Sosial Belanja Modal diklasifikasikan dalam Belanja Tanah, Belanja Peralatan dan Mesin, Belanja Gedung dan Bangunan, Belanja Jalan, Irigasi dan Jaringan, Belanja Aset Tetap lainnya, serta Belanja Aset lainnya
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PEMBIAYAAN Penerimaan Pembiayaan diklasifikasikan dalam penggunaan SILPA, Pencairan Dana Cadangan, Hasil Penjualan Kekayaan Daerah yang dipisahkan, Penerimaan Pinjaman Daerah, Penerimaan Kembali Pemberian Pinjaman dan Penerimaan Piutang Daerah
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Pengeluaran Pembiayaan diklasifikasikan dalam Pembentukan Dana Cadangan, Penyertaan Modal (Investasi) Pemerintah Daerah, Pembayaran Pokok Utang, Pemberian Pinjaman Daerah
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37
No 1
2
Uraian
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3. Pengungkapan No 1
2 3
Uraian Yang mempengaruhi pelaksanaan anggaran seperti : kebijakan fiskal dan moneter, sebab sebab terjadinya perbedaan yang material antara anggaran dan realisasinya diungkap dalam catatan atas Laporan Keuangan Daftar-daftar yang merinci lebih lanjut angka-angka diungkap dalam catatan atas Laporan Keuangan Informasi yang relevan dengan transaksi pendapatan,belanja, dan pembiayaan dalam bentuk barang/jasa diungkap dalam catatan atas Laporan Keuangan
Keterangan: S TS
= Sesuai = Tidak sesuai
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Penjelasan
38
Nama SKPD/SKPKD : Inspektorat/Bawasda : Aparat Pengawasan Intern :
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
CONTOH PROSEDUR ANALITISK (N E R A C A) 1. Pengakuan/Pencatatan No 1 2
1
2
1 2 3
Uraian
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TS
Penjelasan
ASET Aset diakui/dicatat pada saat potensi manfaat ekonomi masa depan diperoleh dan mempunyai nilai/biaya yang dapat diukur dengan andal Aset diakui/dicatat pada saat diterima atau kepemilikannya dan/atau kepenguasaannya berpindah KEWAJIBAN Kewajiban diakui/dicatat jika besar kemungkinan bahwa pengeluaran sumber daya ekonomi akan dilakukan atau telah dilakukan untuk menyelesaikan kewajiban yang ada sekarang dan perubahan atas kewajiban tersebut mempunyai nilai penyelesaian yang dapat diukur Kewajiban diakui pada saat dana pinjaman diterima atau pada saat kewajiban timbul Kewajiban dicatat sebesar nilai nominal EKUITAS DANA Ekuitas dana lancar dibukukan pada saat pengakuan aset lancar dan kewajiban jangka pendek Ekuitas dana Investasi dibukukan pada saat pengakuan investasi jangka panjang, aset tetap, aset lainnya, dan kewajiban jangka panjang Ekuitas dana cadangan dibukukan pada saat pengakuan dana cadangan
2. Pengukuran No 1 2 3 4 5
Uraian ASET LANCAR Pengukuran atas nilai kas di bendahara pengeluaran dicatat berdasarkan pada nilai nominal Pengukuran atas nilai kas di rekening kas daerah/BUD dicatat berdasarkan pada nilai nominal Pengukuran atas nilai kas di bendahara penerimaan dicatat berdasarkan pada nilai nominal Pengukuran atas nilai investasi jangka pendek dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai piutang bukan pajak dicatat berdasarkan pada nilai bersih yang dapat direalisasikan
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39
No 6 7 8 9
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1 2 3 4 5 6 7 8
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Uraian Pengukuran atas nilai bagian lancar tagihan penjualan/angsuran dicatat berdasarkan pada nilai bersih yang dapat direalisasikan Pengukuran atas nilai bagian lancar tuntutan ganti rugi dicatat berdasarkan pada nilai bersih yang dapat direalisasikan Pengukuran atas nilai piutang lainnya dicatat berdasarkan pada nilai bersih yang dapat direalisasikan Pengukuran atas nilai persediaan dicatat berdasarkan pada : a. Biaya perolehan apabila diperoleh dengan pembelian b. Biaya standar apabila diperoleh dengan memproduksi sendiri c. Nilai wajar apabila diperoleh dengan cara lainnya seperti donasi/rampasan INVESTASI JANGKA PANJANG Pengukuran atas nilai investasi jangka panjang dicatat sebesar biaya perolehan termasuk biaya tambahan lainnya yang terjadi untuk memperoleh kepemilikan yang sah atas investasi tersebut Pengukuran atas nilai dana bergulir dicatat berdasarkan pada nilai bersih yang dapat direalisasikan ASET TETAP Pengukuran atas nilai tanah dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai peralatan dan mesin dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai gedung dan bangunan dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai jalan, irigasi dan jaringan dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai aset tetap lainnya dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai konstruksi dalam pengerjaan dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai aset tetap yang diperoleh dari donasi dan pertukaran, yang komponen biayanya tidak bisa diatribusikan secara detail dan andal, dicatat berdasarkan nilai wajar Selain tanah dan konstruksi dalam pengerjaan disusutkan sesuai dengan sifat dan karakteristik aset tersebut ASET LAINNYA Pengukuran atas nilai tagihan penjualan/angsuran dicatat berdasarkan pada nilai bersih yang dapat direalisasikan Pengukuran atas nilai tagihan tuntutan perbendaharaan/tuntutan ganti rugi dicatat berdasarkan pada nilai bersih yang dapat direalisasikan Pengukuran atas nilai kemitraan dengan pihak ketiga dicatat berdasarkan pada nilai bersih yang dapat direalisasikan Pengukuran atas nilai aset tak berwujud dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai aset lain-lain dicatat berdasarkan pada nilai perolehan
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EKUITAS DANA LANCAR Pengukuran atas nilai pendapatan yang ditangguhkan dicatat berdasarkan pada nilai nominal Pengukuran atas nilai cadangan piutang dicatat berdasarkan pada nilai nominal piutang Pengukuran atas nilai cadangan persediaan dicatat berdasarkan pada biaya perolehan terakhir
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EKUITAS DANA INVESTASI Pengukuran atas nilai yang diinvestasikan dalam investasi jangka panjang dicatat berdasarkan pada nilai bersih yang dapat direalisasikan Pengukuran atas nilai yang diinvestasikan dalam aset tetap dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai yang diinvestasikan dalam aset lainnya dicatat berdasarkan pada nilai perolehan Pengukuran atas nilai yang diinvestasikan dalam aset tetap yang diperoleh dari donasi dan pertukaran, yang komponen biayanya tidak bisa diatribusikan secara detail dan andal, dicatat berdasarkan nilai wajar
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EKUITAS DANA CADANGAN Pengukuran atas nilai yang diinvestasikan dalam dana cadangan dicatat berdasarkan pada nilai bersih yang dapat direalisasikan
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... [761]
Formatted
... [762]
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... [763]
Formatted
... [764]
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... [765]
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... [766]
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... [767]
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... [768]
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... [769]
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... [770]
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... [771]
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... [773]
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... [776]
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... [777]
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... [778]
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... [779]
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... [780]
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... [781]
40
No
1 2
1 2 3
1 2 3 4
1
Uraian
S
TS
Penjelasan
KEWAJIBAN Kewajiban dicatat sebesar nilai nominal Kewajiban dalam mata uang asing dijabarkan dan dinyatakan dalam mata uang rupiah dengan menggunakan kurs tengah bank Indonesia pada tanggal neraca
3. Pengklasifikasian No 1 2 3 4 5 6 7 8
Uraian ASET LANCAR Pengklasifikasian kas di bendahara pengeluaran berdasarkan kepada jenis aset lancar Pengklasifikasian kas di rekening Kas Daerah/BUD berdasarkan kepada jenis aset lancar Pengklasifikasian kas di bendahara penerimaan berdasarkan kepada jenis aset lancar Pengklasifikasian piutang bukan pajak berdasarkan kepada jenis aset lancar Pengklasifikasian bagian lancar tagihan penjualan/angsuran berdasarkan kepada jenis aset lancar Pengklasifikasian bagian lancar tuntutan ganti rugi berdasarkan kepada jenis aset lancar Pengklasifikasian piutang lainnya berdasarkan kepada jenis aset lancar Pengklasifikasian persediaan berdasarkan kepada jenis aset lancar
S
TS
Penjelasan
41
No
1
1 2 3 4 5 6
1 2 3 4 5 6 7 8
1 2 3
1
Uraian INVESTASI JANGKA PANJANG Pengklasifikasian dana bergulir berdasarkan kepada jenis investasi jangka panjang ASET TETAP Pengklasifikasian tanah berdasarkan kepada jenis aset tetap Pengklasifikasian peralatan dan mesin berdasarkan kepada jenis aset tetap Pengklasifikasian gedung dan bangunan berdasarkan kepada jenis aset tetap Pengklasifikasian jalan, irigasi dan jaringan berdasarkan kepada jenis aset tetap Pengklasifikasian aset tetap lainnya berdasarkan kepada jenis aset tetap Pengklasifikasian konstruksi dalam pengerjaan berdasarkan kepada jenis aset tetap ASET LAINNYA Pengklasifikasian tagihan penjualan/angsuran berdasarkan kepada jenis aset lainnya Pengklasifikasian tagihan tuntutan perbendaharaan/tuntutan ganti rugi berdasarkan kepada jenis aset lainnya Pengklasifikasian kemitraan dengan pihak ketiga berdasarkan kepada jenis aset lainnya Pengklasifikasian aset tak berwujud berdasarkan kepada jenis aset lainnya Pengklasifikasian aset lain-lain berdasarkan kepada jenis aset lainnya Pengklasifikasian uang muka dari kas daerah berdasarkan kepada jenis kewajiban Pengklasifikasian uang muka dari KPKN berdasarkan kepada jenis kewajiban Pengklasifikasian pendapatan yang ditangguhkan berdasarkan kepada jenis kewajiban KEWAJIBAN Kewajiban yang diharapkan dibayar dalam waktu 12 (dua belas) bulan setelah tanggal pelaporan diklasifikasikan sebagai kewajiban jangka pendek Kewajiban yang jangka waktunya untuk periode lebih dari 12 bulan setelah tanggal pelaporan diklasifikasikan sebagai kewajiban jangka panjang Kewajiban yang jatuh tempo dan untuk diselesaikan dalam waktu 12 bulan setelah tanggal pelaporan tetapi jangka waktu aslinya adalah periode lebih 12 bulan, dan entitas bermaksud mendanai kembali kewajiban tersebut atas dasar jangka panjang, dan maksud tersebut didukung dengan adanya perjanjian pendanaan kembali diklasifikasikan sebagai kewajiban jangka panjang EKUITAS DANA Pengklasifikasian cadangan piutang sebagai ekuitas dana
S
TS
Penjelasan
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... [831]
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... [832]
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... [833]
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... [834]
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... [835]
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... [836]
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... [837]
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... [838]
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... [839]
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... [840]
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... [841]
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... [842]
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... [843]
Formatted
... [844]
Formatted
... [845]
Formatted
... [846]
Formatted
... [847]
Formatted
... [848]
Formatted
... [849]
Formatted
... [850]
Formatted
... [851]
Formatted
... [852]
Formatted
... [853]
Formatted
... [854]
Formatted
... [855]
Formatted
... [856]
Formatted
... [857]
Formatted
... [858]
Formatted
... [859]
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... [860]
Formatted
... [861]
Formatted
... [862]
Formatted
... [863]
Formatted
... [864]
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... [865]
Formatted
... [866]
Formatted
... [867]
Formatted
... [868]
Formatted
... [869]
Formatted
... [870]
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... [871]
Formatted
... [872]
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... [873]
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... [874]
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... [875]
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... [876]
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... [877]
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... [878]
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... [879]
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... [880]
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... [881]
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... [882]
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... [883]
Formatted
... [884]
Formatted
... [885]
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... [886]
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... [887]
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... [888]
Formatted
... [889]
42
No
Uraian
S
TS
Penjelasan
lancar 2 3 4 5 6
Pengklasifikasian cadangan persediaan sebagai ekuitas dana lancar Pengklasifikasian nilai yang diinvestasikan dalam investasi jangka panjang sebagai ekuitas dana investasi Pengklasifikasian nilai yang diinvestasikan dalam aset tetap sebagai ekuitas dana investasi Pengklasifikasian nilai yang diinvestasikan dalam aset lainnya sebagai ekuitas dana investasi Pengklasifikasian nilai yang diinvestasikan dalam dana cadangan sebagai ekuitas dana cadangan
4. Pengungkapan No 1
Uraian
Sub klasifikasi pos-pos yang disajikan diungkap dalam catatan atas laporan Keuangan 2 Jumlah setiap kewajiban yang dikeluarkan dari kewajiban jangka pendek ke kewajiban jangka panjang karena ada penjadwalan kembali pinjaman jangka panjang diungkap dalam catatan atas laporan keuangan 3 Penyajian kebijakan-kebijakan akuntansi atas pengakuan dan pengukuran aset serta kewajiban diungkapkan dalam catatan atas Laporan keuangan Keterangan: S = Sesuai TS = Tidak Sesuai
S
TS
Penjelasan
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... [927]
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... [928]
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... [929]
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... [930]
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... [931]
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... [932]
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... [933]
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... [934]
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... [935]
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... [936]
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... [937]
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... [938]
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... [939]
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... [940]
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... [941]
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... [942]
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... [943]
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... [944]
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... [945]
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... [946]
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... [947]
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... [948]
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... [949]
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... [950]
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... [951]
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... [952]
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... [953]
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... [954]
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... [955]
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... [956]
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... [957]
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... [960]
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... [961]
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... [962]
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... [963]
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... [966]
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... [967]
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... [968]
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... [969]
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... [970]
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... [971]
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... [972]
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... [973]
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... [974]
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... [976]
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... [977]
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... [978]
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... [979]
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... [980]
43
Nama SKPD/SKPKD : Inspektorat/Bawasda : Aparat Pengawasan Intern :
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
CONTOH PROSEDUR ANALITIKPROSEDUR ANALITIS (LAPORAN ARUS KAS) No 1
2 3
4
5 6 7 8
Uraian Laporan Arus Kas menyajikan informasi penerimaan dan pengeluaran kas selama satu periode tertentu yang diklasifikasikan berdasarkan aktivitas operasi, investasi aset non keuangan, pembiayaan dan non anggaran Aktivitas operasi merupakan aktivitas penerimaan dan pengeluaran kas yang dituju kan untuk kegiatan operasinal pemerintah selama satu periode akuntansi Arus kas dari transaksi penerimaan pendapatan bunga dan pengeluaran belanja untuk pembayaran bunga pinjaman serta penerimaan pendapatan dari bagian laba perusahaan daerah diungkap secara terpisah, dan diklasifikasikan ke dalam aktivitas operasi secara konsisten dari tahun ke tahun Arus Kas Masuk dari aktivitas operasi diperoleh dari Penerimaan Perpajakan, Penerimaan Negara Bukan Pajak, Penerimaan Hibah, dan Bagian laba perusahaan dan investasi lainnya, serta transfer masuk Arus Kas Keluar dari aktivitas operasi diperoleh dari Belanja pegawai, Belanja Barang, Bunga, Subsidi, Hibah, Bantuan Sosial, Belanja Lain-lain/tak terduga, dan transfer keluar Aktivitas investasi aset non keuangan merupakan aktivitas penerimaan dan pengeluaran kas yang ditujukan untuk perolehan dan pelepasan aset tetap dan aset non keuangan lainnya Arus Kas Masuk dari aktivitas investasi aset non keuangan
S
TS
Penjelasan
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... [981]
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... [982]
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... [983]
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... [984]
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... [985]
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... [986]
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... [987]
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... [988]
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... [989]
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... [990]
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... [991]
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... [992]
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... [993]
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... [994]
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... [995]
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... [996]
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... [997]
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... [998]
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... [999]
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... [1000]
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... [1001]
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... [1002]
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... [1003]
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... [1004]
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... [1005]
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... [1006]
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... [1007]
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... [1008]
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... [1009]
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... [1010]
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... [1011]
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... [1012]
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... [1013]
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... [1014]
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... [1015]
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... [1016]
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... [1017]
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... [1018]
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... [1019]
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... [1020]
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... [1021]
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... [1022]
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... [1023]
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... [1024]
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... [1025]
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... [1026]
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... [1027]
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... [1028]
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... [1029]
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... [1030]
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... [1031]
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... [1032]
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... [1033]
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... [1034]
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... [1036]
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... [1037]
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... [1038]
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... [1039]
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... [1040]
diperoleh dari : Penjualan aset tetap dan penjualan aset lainnya Arus Kas Keluar dari aktivitas investasi aset non keuangan diperoleh dari : Perolehan aset tetap dan perolehan aset lainnya Aktivitas pembiayaan merupakan aktivitas penerimaan kas yang perlu dibayar kembali dan/atau pengeluaran kas yang akan diterima kembali yang mengakibatkan perubahan dalam jumlah dan komposisi investasi jangka panjang, piutang jangka panjang, dan utang pemerintah sehubungan dengan pendanaan defisit atau penggunaan surplus anggaran Pengeluaran dalam rangka kemitraan masuk dalam arus kas keluar pembiayaan Arus Kas Masuk dari aktivitas pembiayaan diperoleh dari Penerimaan pinjaman, penerimaaan Hasil Penjualan Surat Utang Negara, penerimaan Divestasi, Penerimaan kembali pinjaman, pencairan dana cadangan
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... [1041]
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... [1049]
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... [1050]
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... [1051]
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... [1052]
Arus Kas Keluar dari aktivitas pembiayaan diperoleh dari penyertaan modal pemerintah, pembayaran pokok pinjaman, pemberian pinjaman jangka panjang dan pembentukan dana cadangan Aktivitas non anggaran merupakan aktivitas penerimaan dan pengeluaran kas yang tidak mempengaruhi anggaran pendapatan, belanja, transfer, dan pembiayaan pemerintah Arus Kas Masuk dari aktivitas non anggaran diperoleh dari penerimaan PFK, dan kiriman uang masuk Arus Kas Keluar dari aktivitas non anggaran diperoleh dari pengeluaran PFK, dan kiriman uang keluar Saldo Kas dan Setara Kas dalam Laporan Arus Kas jumlahnya sama dengan Saldo di Neraca Transaksi investasi dan pembiayaan yang tidak mengakibatkan penerimaan dan pengeluaran kas dan setara kas tidak dilaporkan dalam Laporan Arus Kas, dan diungkap dalam Catatan Atas Laporan Keuangan (CALK) Jumlah Saldo Kas dan Setara Kas yang signifikan yang tidak boleh digunakan oleh entitas diungkap dalam Catatan Atas Laporan Keuangan (CALK)
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... [1087]
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... [1088]
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... [1089]
44
No 9 10
11 12
13
14 15 16 17 18
19
Uraian
S
TS
Penjelasan
45
Nama SKPD/SKPKD : Inspektorat/Bawasda :
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
CONTOH REVIU KESESUAIAN DENGAN SAP LAPORAN REALISASI ANGGARAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2007 PEMDA ………………………….. NO
URAIAN
PENGUKURAN/ PENILAIAN LK
1 A
B
2 PENDAPATAN a. Pendapatan Asli Daerah b. Pendapatan Transfer c. Pendapatan Lain-Lain BELANJA Belanja Pegawai Belanja Barang Belanja Modal Belanja Bunga Subsidi Hibah Bantuan Sosial Belanja Lain-Lain
Keterangan: S =Sesuai
SAP
3 Kas Diterima Kas Diterima Kas Diterima
Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar
STATUS
4 Kas Diterima Kas Diterima Kas Diterima
Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar Kas Dibayar
TS=Tidak Sesuai
STATUS LK
5 S / TS S / TS S / TS
S / TS S / TS S / TS S / TS S / TS S / TS S / TS S / TS
6 Pendapatan Pendapatan Pendapatan
Belanja Belanja Belanja Belanja Belanja Belanja Belanja Belanja
SAP 7 Pendapatan Pendapatan Pendapatan
Belanja Belanja Belanja Belanja Belanja Belanja Belanja Belanja
8 S / TS S / TS S / TS
S / TS S / TS S / TS S / TS S / TS S / TS S / TS S / TS
PELAPORAN / PENGUNGKAPAN LK SAP & PL 9 10 Bulanan Bulanan Bulanan
Bulanan Bulanan Bulanan Bulanan Bulanan Bulanan Bulanan Bulanan
Bulanan Bulanan Bulanan
Bulanan Bulanan Bulanan Bulanan Bulanan Bulanan Bulanan Bulanan
STATUS
11 S / TS S / TS S / TS
S / TS S / TS S / TS S / TS S / TS S / TS S / TS S / TS
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... [1090]
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... [1091]
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... [1092]
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... [1093]
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... [1094]
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... [1095]
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... [1096]
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... [1097]
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... [1098]
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... [1099]
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... [1100]
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... [1101]
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... [1102]
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... [1103]
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... [1104]
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... [1105]
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... [1106]
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... [1107]
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... [1108]
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... [1109]
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... [1110]
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... [1111]
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... [1112]
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... [1113]
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... [1115]
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... [1116]
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... [1114]
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... [1117]
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... [1118]
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... [1119]
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... [1120]
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... [1121]
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... [1122]
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... [1123]
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... [1124]
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... [1125]
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... [1126]
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... [1127]
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... [1128]
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... [1129]
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... [1130]
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... [1131]
46
Formatted
47
Nama SKPD/SKPKD : Inspektorat/Bawasda :
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
CONTOH MATRIKS PEMETAAN POS-POS NERACA No
1 1.1
1.2 1.3
2 2.1 2.2 2.3
Pos-pos yg harus disajikan KAS Kas di Kas Daerah
Kas di Bendahara Pengeluaran Kas di Bendahara Penerimaan
PIUTANG Pajak Retribusi Piutang Lain-lain: Piutang Bendahara pengeluaran
Jumlah (Rp)
Uraian Isi Pos ini
Penyajian Menurut SAP Klasifikasi Pengukuran
Kas di Kas Daerah, yang terdiri dari uang tunai dan simpanan di Bank yang siap digunakan di BUD. Kas di Bendahara Pengeluaran Disajikan sebagai Kas di Bendahara Penerimaan dan sisi Ekuitasnya adalah Ekuitas Dana Lancar dalam pos Pendapatan Ditangguhkan. Piutang Pajak Piutang Retribusi Kas di Bendahara Pengeluaran
Pengungkapan
Dokumen Sumber
Kesesuaian dgn SAP (S/TS)
Penyesuaian yg perlu dilakukan
Formatted
... [1371]
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... [1372]
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... [1373]
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... [1374]
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... [1375]
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... [1377]
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... [1378]
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... [1379]
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... [1380]
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... [1381]
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... [1382]
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... [1383]
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... [1384]
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... [1386]
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... [1387]
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... [1392]
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... [1393]
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... [1394]
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... [1396]
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... [1400]
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... [1385]
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... [1388]
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... [1389]
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... [1395]
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... [1403]
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... [1407]
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... [1391]
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... [1398]
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... [1399]
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... [1401]
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... [1408]
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... [1409]
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... [1411]
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... [1412]
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... [1473]
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... [1474]
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... [1476]
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... [1480]
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... [1482]
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... [1483]
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... [1490]
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... [1496]
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... [1497]
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... [1481]
Tanah Peralatan dan Mesin Gedung dan Bangunan
Formatted
... [1488]
Formatted
... [1489]
Formatted
... [1491]
Jalan, Irigasi, dan Jaringan
Formatted
... [1498]
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... [1499]
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... [1500]
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... [1513]
48
No
2.4
3 4
5 6 6.1 6.2 6.3 7 7.1 7.2 7.3 7.4
Pos-pos yg harus disajikan Piutang Lain-lain: Belanja Dibayar Dimuka Persediaan Bagian Lancar Tagihan Penjualan Angsuran Bagian Lancar Tuntutan Ganti Rugi Investasi Jangka Panjang Penyertaan Modal Penyertaan Modal Penyertaan Modal ASET TETAP Tanah Peralatan dan Mesin Gedung dan Bangunan Jalan, Irigasi, dan Jaringan
7.5
Aset Tetap Lainnya
8 8.1
ASET LAINNYA Tagihan Penjualan Angsuran Tuntutan Ganti Rugi
8.2
Jumlah (Rp)
Uraian Isi Pos ini
Penyajian Menurut SAP Klasifikasi Pengukuran Tidak Dikenal
Persediaan Bagian Lancar Tagihan Penjualan Angsuran Bagian Lancar Tuntutan Ganti Rugi Penyertaan Modal Penyertaan Modal Penyertaan Modal
Aset Tetap Lainnya Akumulasi Penyusutan Tagihan Penjualan Angsuran Tuntutan Ganti Rugi
Pengungkapan
Dokumen Sumber
Kesesuaian dgn SAP (S/TS)
Penyesuaian yg perlu dilakukan
49
No
8.3 8.4 8.5 8.6 9 9.1 10 10.1
Pos-pos yg harus disajikan
Jumlah (Rp)
Uraian Isi Pos ini
Penyajian Menurut SAP Klasifikasi Pengukuran
Built, Operate, and Transfer (BOT) Aset Digunakan Pihak Ketiga Aset Rusak Berat Dana Bergulir
Built, Operate, and Transfer (BOT) Aset Digunakan Pihak Ketiga
Kewajiban Jangka Pendek Bagian Lancar Utang Jangka Panjang
Hutang Perhitungan Pihak Ketiga (PFK)
Kewajiban Jangka Panjang Utang Kepada Pemerintah Pusat
Aset Rusak Berat Dana Bergulir
Pengungkapan
Dokumen Sumber
Kesesuaian dgn SAP (S/TS)
Penyesuaian yg perlu dilakukan
Formatted
... [1659]
Formatted
... [1660]
Formatted
... [1661]
Formatted
... [1663]
Formatted
... [1664]
Formatted
... [1667]
Formatted
... [1669]
Formatted
... [1670]
Formatted
... [1671]
Formatted
... [1673]
Formatted
... [1677]
Formatted
... [1662]
Formatted
... [1665]
Formatted
... [1666]
Formatted
... [1672]
Formatted
... [1674]
Formatted
... [1679]
Formatted
... [1680]
Formatted
... [1681]
Formatted
... [1682]
Formatted
... [1683]
Formatted
... [1684]
Formatted
... [1668]
Formatted
... [1675]
Formatted
... [1676]
Formatted
... [1678]
Formatted
... [1685]
Formatted
... [1686]
Formatted
... [1687]
Formatted
... [1689]
Formatted
... [1690]
Formatted
... [1691]
Formatted
... [1693]
Formatted
... [1688]
Formatted
... [1692]
Formatted
... [1694]
Formatted
... [1695]
Formatted
... [1696]
Formatted
... [1698]
Formatted
... [1699]
Formatted
... [1700]
Formatted
... [1701]
50
Nama SKPD/SKPKD : Inspektorat/Bawasda :
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
CONTOH PEMETAAN POS LAPORAN REALISASI ANGGARAN No
1 1.1 1.2 1.3 1.4 2 2.1 2.2 2.4
Pos-pos yg harus disajikan PENDAPATAN ASLI DAERAH Pendapatan Pajak Daerah Pendapatan Retribusi Daerah Pendapatan Bagian Laba BUMD dan Investasi Lain Lain-Lain Pendapatan Asli Daerah PENDAPATAN DANA PERIMBANGAN Bagi hasil Pajak dan Bukan Pajak Dana Alokasi Umum Dana Perimbangan dari Provinsi
Jumlah (Rp)
Uraian Isi Pos ini
Penyajian Menurut SAP Klasifikasi Pengukuran
Pendapatan Pajak Daerah Pendapatan Retribusi Daerah Pendapatan Bagian Laba BUMD dan Investasi Lain Lain-Lain Pendapatan Asli Daerah
Bagi hasil Pajak dan Bukan Pajak Dana Alokasi Umum Dana Perimbangan dari Provinsi
Pengungkapan
Dokumen Sumber
Kesesuaian dgn SAP (S/TS)
Penyesuaian yg perlu dilakukan
Formatted
... [1764]
Formatted
... [1765]
Formatted
... [1766]
Formatted
... [1767]
Formatted
... [1768]
Formatted
... [1769]
Formatted
... [1770]
Formatted
... [1771]
Formatted
... [1772]
Formatted
... [1773]
Formatted
... [1774]
Formatted
... [1775]
Formatted
... [1776]
Formatted
... [1777]
Formatted
... [1779]
Formatted
... [1780]
Formatted
... [1783]
Formatted
... [1785]
Formatted
... [1786]
Formatted
... [1787]
Formatted
... [1789]
Formatted
... [1793]
Formatted
... [1778]
Formatted
... [1781]
Formatted
... [1782]
Formatted
... [1784]
Formatted
... [1788]
Formatted
... [1790]
Formatted
... [1795]
Formatted
... [1796]
Formatted
... [1797]
Formatted
... [1798]
Formatted
... [1799]
Formatted
... [1800]
Formatted
... [1791]
Formatted
... [1792]
Formatted
... [1794]
Formatted
... [1801]
Formatted
... [1802]
Formatted
... [1804]
Formatted
... [1805]
Formatted
... [1806]
Formatted
... [1873]
Formatted
... [1874]
Formatted
... [1875]
Formatted
... [1877]
Formatted
... [1878]
Formatted
... [1881]
Formatted
... [1883]
Formatted
... [1884]
Formatted
... [1885]
Formatted
... [1887]
Formatted
... [1891]
Formatted
... [1876]
Formatted
... [1879]
Formatted
... [1880]
Formatted
... [1882]
Formatted
... [1886]
BELANJA LANGSUNG Belanja Pegawai Belanja Barang dan Jasa Belanja Modal
Formatted
... [1888]
Formatted
... [1893]
Formatted
... [1894]
Formatted
... [1895]
Formatted
... [1896]
PEMBIAYAAN PENERIMAAN PEMBIAYAAN Sisa Lebih Perhitungan Anggaran Tahun Lalu
Formatted
... [1897]
Formatted
... [1898]
Formatted
... [1889]
Formatted
... [1890]
Formatted
... [1892]
Formatted
... [1899]
Formatted
... [1900]
Formatted
... [1902]
Formatted
... [1903]
Formatted
... [1904]
Formatted
... [1901]
Formatted
... [1905]
Formatted
... [1906]
Formatted
... [1907]
Formatted
... [1908]
Formatted
... [1909]
Formatted
... [1910]
Formatted
... [1911]
Formatted
... [1912]
Formatted
... [1913]
Formatted
... [1914]
51
No
3 3.1 3.2 3.3 3.4 3.5 3.6 4 4.1 4.2 4.3 5 5.1 5.1.1 5.2 5.2.1 5.2.2
Pos-pos yg harus disajikan BELANJA TIDAK LANGSUNG Belanja Pegawai Belanja Bunga Belanja Hibah Belanja Bantuan Sosial Belanja Bantuan Keuangan Belanja Tak Terduga
PENGELUARAN PEMBIAYAAN Penyertaan Modal Pembayaran Utang Pokok yang Jatuh Tempo
Jumlah (Rp)
Uraian Isi Pos ini
Penyajian Menurut SAP Klasifikasi Pengukuran
Belanja Pegawai Belanja Barang
Sisa Lebih Perhitungan Anggaran Tahun Lalu
Penyertaan Modal Pemerintah Daerah Tidak disajikan
Pengungkapan
Dokumen Sumber
Kesesuaian dgn SAP (S/TS)
Penyesuaian yg perlu dilakukan
52 Formatted
Nama SKPD/SKPKD : Inspektorat/Bawasda :
KKR Nomor Dibuat oleh Tanggal/Paraf Direviu oleh
: : : :
Formatted Formatted Formatted Formatted Formatted
CONTOH KESIMPULAN Masalah yang tercakup analitikProsedur Analitis
dalam
Wawancara/Kuesioner
Formatted Formatted
dan
prosedur
Formatted Formatted Formatted Formatted Formatted Formatted Formatted Formatted Formatted
Masalah yang dianggap tidak biasa oleh aparat pengawasan intern selama melaksanakan reviu, termasuk penyelesaiannya
Formatted
Formatted
53
Formatted
Salinan sesuai aslinya KEPALA BIRO HUKUM
MENTERI DALAM NEGERI, ttdttd
PERWIRA Salinan sesuai dengan aslinya KEPALA BIRO HUKUM SETJEN DEPDAGRI,
H. MARDIYANTO
Formatted Formatted Formatted Formatted Formatted Formatted Formatted Formatted Formatted
PERWIRA
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