daftar isi - daftar isi kata pengantar..... i daftar isi ..... ii-iv

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  • i

    DAFTAR ISI

    Kata Pengantar .......................................................................................................... i

    Daftar Isi .................................................................................................................... ii-iv

    Pernyataan Tanggung Jawab .................................................................................... v

    Routing Slip ............................................................................................................... vi

    Catatan Hasil Review (CHR) Kantor Daerah.............................................................. vii-viii

    Ringkasan Laporan Keuangan................................................................................... ix-x

    I Laporan Realisasi Anggaran .............................................................................. xi

    II Neraca ............................................................................................................... xii

    III Laporan Operasional.......................................................................................... xiii

    IV Laporan Perubahan Ekuitas............................................................................... xiv

    V Catatan atas Laporan Keuangan ....................................................................... 1-35

    A Penjelasan Umum

    A.1. Profil dan Kebijakan Teknis BPMSPH.................................................. 1-3

    A.2. Pendekatan Penyusunan Laporan Keuangan ...................................... 3

    A.3. Basis Akutansi ..................................................................................... 3-4

    A.4. Dasar Pengukuran ............................................................................... 4

    A.5. Kebijakan Akutansi .............................................................................. 4

    (1) Pendapatan –LRA........................................................................... 5

    (2) Pendapatan- LO.............................................................................. 5

    (3) Belanja............................................................................................ 5-6

    (4) Beban ............................................................................................. 6

    (5) Aset................................................................................................. 6

    a. Aset Lancar ................................................................................ 6-7

    b. Aset Tetap .................................................................................. 7-8

    c. Penyusutan Aset Tetap............................................................... 8-9

    d. Piutang Jangka Panjang............................................................. 9

    e. Aset Lainnya............................................................................... 9-10

    (6) Kewajiban ........................................................................................ 10-11

    (7) Ekuitas ............................................................................................. 11

    B Penjelasan atas Pos-pos Laporan Realisasi Anggaran................................ 12

    B.1 Pendapatan........................................................................................ 12-13

    B.2 Belanja............................................................................................... 13-14

  • ii

    B.2.1 Belanja Pegawai ............................................................................. 14-15

    B.2.2 Belanja Barang ............................................................................... 15-16

    B.2.3 Belanja Modal Peralatan dan Mesin ................................................ 16-17

    B.2.4 Belanja Modal Gedung dan Bangunan............................................ 17-18

    B.2.5 Belanja Modal Jalan, Irigasi dan Jaringan ....................................... 18-19

    C Penjelasan atas Pos-pos Neraca

    C.1 Aset Lancar..................................................................................... 19

    C.1.1 Persediaan...................................................................................... 19

    C.2 Aset Tetap ...................................................................................... 19

    C.2.1 Tanah ............................................................................................. 19-20

    C.2.2 Peralatan dan Mesin ....................................................................... 20-21

    C.2.3 Gedung dan Bangunan................................................................... 21-22

    C.2.4 Jalan, Irigasi dan Jaringan .............................................................. 22

    C.2.5 Aset Tetap Lainnya ......................................................................... 22-23

    C.2.6 Konstruksi Dalam Pengerjaan......................................................... 23

    C.2.7 Akumulasi Penyusutan Aset Tetap ................................................. 23

    C.3 Aset Lainnya .................................................................................... 23

    C.3.1 Aset Lain-lain .................................................................................. 24

    C.3.2 Akumulasi Penyusutan Aset Lainnya .............................................. 24

    C.4 Kewajiban Jangka Pendek.............................................................. 24

    C.4.1 Utang kepada Pihak Ketiga............................................................. 24-25

    C.5 Ekuitas............................................................................................ 25

    C.5.1 Ekuitas............................................................................................ 25

    D Penjelasan atas Pos-pos Laporan Operasional ........................................... 26

    D.1 Pendapatan Negara Bukan Pajak Lainnya......................................... 26

    D.2 Beban Pegawai.................................................................................. 26-27

    D.3 Beban Persediaan ............................................................................. 27-28

    D.4 Beban Barang dan Jasa..................................................................... 28-29

    D.5 Beban Pemeliharaan ......................................................................... 29

    D.6 Beban Perjalanan Dinas .................................................................... 30

    D.7 Beban Penyusutan dan Amortisasi .................................................... 30-31

    D.8 Beban Penyisihan Piutang Tak Tertagih ............................................ 31

    D.9 Surplus/Defisit dari Kegiatan Non Operasional .................................. 32

    E Penjelasan atas Pos-pos Laporan Perubahan Ekuitas................................. 33

  • iii

    E.1 Ekuitas Awal ...................................................................................... 33

    E.2 Surplus/Defisit-LO.............................................................................. 33

    E.3 Dampak Kumulatif Perubahan Kebijakan Akuntansi

    /Kesalahan Mendasar........................................................................ 33

    E.4.1 Koreksi Nilai Aset Tetap Non Revaluasi .......................................... 33

    E.4.2 Penyesuaian Nilai Aset ................................................................... 33

    E.5 Transaksi Antar Entitas ...................................................................... 34

    E.6 Ekuitas Akhir ...................................................................................... 34

    F Pengungkapan-pengungkapan Lainnya ....................................................... 35

    F.1 Kejadian-kejadian Penting Setelah Tanggal Neraca........................... 35

    F.2 Pengungkapan Lain-lain..................................................................... 35

    LAMPIRAN-LAMPIRAN √ Berita Acara Rekonsiliasi

    √ Berita Acara Rekonsiliasi Data Barang Milik Negara dengan KPKNL

    √ Berita Acara Rekonsiliasi Internal Data Bendahara Penerima

    √ Berita Acara Rekonsiliasi Internal Data Bendahara Pengeluaran

    √ Pendukung Laporan Keuangan (aplikasi SAIBA)

    √ Pendukung Laporan Keuangan (web e-rekon)

    √ Memo Penyesuaian

    √ Laporan Pembayaran/Penyetoran PNBP

    √ LPJ Bendaharan Penerimaan

    √ LPJ Bendahara Pengeluaran

    √ Telaah Laporan Keuangan

    √ Tanggapan Hasil Pemeriksaan BPK RI Provinsi Jawa Barat TA. 2016

    √ Hasil Verifikasi Balai Pengujian Mutu dan Sertifkasi Produk Hewan

  • Laporan Keuangan semester II Tahun Anggaran 2016

    v

    RINGKASAN LAPORAN KEUANGAN

    Laporan Keuangan Balai Pengujian Mutu dan Sertifikasi Produk HewanTahun 2017

    ini telah disusun dan disajikan sesuai dengan Peraturan Pemerintah Nomor 71

    Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) dan berdasarkan

    kaidah-kaidah pengelolaan keuangan yang sehat di lingkungan pemerintahan.

    Laporan Keuangan ini meliputi:

    I Laporan Realisasi Anggaran

    Laporan Realisasi Anggaran menggambarkan perbandingan antara anggaran

    dengan realisasinya, yang mencakup unsur-unsur Pendapatan-LRA dan Belanja

    selama periode 1 Januari samp

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