tag:blogger.com,1999:blog-18301513611270107662024-03-06T12:31:49.394+07:00Akuntansi Pemerintahan::membangun sistem mewujudkan akuntabilitas::Unknownnoreply@blogger.comBlogger87125tag:blogger.com,1999:blog-1830151361127010766.post-80253827226385625662018-11-01T15:28:00.001+07:002018-11-01T15:28:34.666+07:00Try Out Online Tes CPNS 2018 Nusantara<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgHGlCxxcHhBWLAVG67fWmjjgnKwDa7B8lc5WfR8PfSEI5f-bA_wgPRASEhffuEFLtSuIC-NbiKrA3GBr9T8plTwOcsU1Uov5lYQcbNOYe_8H7Oy8XSBFYipr9MK9QdpNwgSavo79z7tU4l/s1600/IMG_20181101_145603_126.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="720" data-original-width="720" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgHGlCxxcHhBWLAVG67fWmjjgnKwDa7B8lc5WfR8PfSEI5f-bA_wgPRASEhffuEFLtSuIC-NbiKrA3GBr9T8plTwOcsU1Uov5lYQcbNOYe_8H7Oy8XSBFYipr9MK9QdpNwgSavo79z7tU4l/s400/IMG_20181101_145603_126.jpg" width="400" /></a></div>
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<span style="font-size: large;">Informasi hasil Try Out dapat dilihat di pknstan-constanta.com (Admin Icha: 082276156667)</span>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-38934704159246025232018-01-31T17:59:00.001+07:002018-01-31T18:00:54.816+07:00PERATURAN PEMERINTAH NOMOR 18 TAHUN 2017 TENTANG HAK KEUANGAN DAN ADMINISTRATIF PIMPINAN DAN ANGGOTA DEWAN PERWAKILAN RAKYAT DAERAH<div style="text-align: justify;">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhyfdSvAVVBg35evEh2_qpSRf-zLW0bSR5uuKuUOnEm1guPCBMWMw2aywhFv9_8mhfGGo1EM788_x60I-wLh9QkZ0mmY0IIxDZ0Fgges1Qrco2dvwlFhinbL2u1ZTPwFOBxVfxNNbokjUOe/s1600/pp+18-2017.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1600" height="640" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhyfdSvAVVBg35evEh2_qpSRf-zLW0bSR5uuKuUOnEm1guPCBMWMw2aywhFv9_8mhfGGo1EM788_x60I-wLh9QkZ0mmY0IIxDZ0Fgges1Qrco2dvwlFhinbL2u1ZTPwFOBxVfxNNbokjUOe/s640/pp+18-2017.jpg" width="640" /></a></div>
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<span style="font-size: large;"><span style="font-family: "verdana" , sans-serif;">Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah telah menegaskan bahwa </span><span style="font-family: "verdana" , sans-serif;">penyelenggaraan pemerintahan daerah dilaksanakan oleh DPRD dan kepala daerah yang </span><span style="font-family: "verdana" , sans-serif;">berkedudukan sebagai unsur penyelenggara pemerintahan daerah yang diberi mandat oleh rakyat </span><span style="font-family: "verdana" , sans-serif;">untuk melaksanakan urusan pemerintahan yang diserahkan kepada daerah.</span></span></div>
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<span style="font-size: large;"><span style="font-family: "verdana" , sans-serif;">Sebagai salah satu unsur </span><span style="font-family: "verdana" , sans-serif;">penyelenggara pemerintahan daerah, DPRD diharapkan mampu membawa nilai-nilai demokratis dan </span><span style="font-family: "verdana" , sans-serif;">memperjuangkan aspirasi rakyat dan daerah.</span></span></div>
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<span style="font-size: large;"><span style="font-family: "verdana" , sans-serif;">Tolak ukur keberhasilan DPRD menjalankan amanat rakyat, tidak terlepas dari sumber daya manusia, </span><span style="font-family: "verdana" , sans-serif;">integritas, dan kredibilitas Pimpinan dan Anggota DPRD. Untuk menunjang hal tersebut, perlu </span><span style="font-family: "verdana" , sans-serif;">dilakukan koordinasi antara DPRD dan Pemerintah Daerah agar terjalin hubungan yang baik, </span><span style="font-family: "verdana" , sans-serif;">harmonis, serta tidak saling mendominasi satu sama lain.</span></span></div>
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<span style="font-size: large;"><span style="font-family: "verdana" , sans-serif;">Peningkatan kerja sama secara </span><span style="font-family: "verdana" , sans-serif;">kelembagaan dilaksanakan melalui keseimbangan antara mengelola dinamika politik disatu pihak dan </span><span style="font-family: "verdana" , sans-serif;">tetap menjaga stabilitas pemerintahan daerah di pihak lain, sehingga pola keseimbangan pengelolaan </span><span style="font-family: "verdana" , sans-serif;">pemerintahan daerah yang dilakukan dapat memberikan manfaat secara signifikan bagi peningkatan </span></span><span style="font-family: verdana, sans-serif; font-size: large;">kesejahteraan rakyat di daerah tersebut.</span></div>
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<span style="font-size: large;"><span style="font-family: "verdana" , sans-serif;">Untuk dapat berjalannya pola keseimbangan pengelolaan pemerintahan daerah perlu ditunjang </span><span style="font-family: "verdana" , sans-serif;">dengan kesejahteraan yang memadai.</span></span></div>
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<span style="font-size: large;"><span style="font-family: "verdana" , sans-serif;">Pengaturan tentang hak keuangan dan administratif Pimpinan </span><span style="font-family: "verdana" , sans-serif;">dan Anggota DPRD, selain untuk meningkatkan peran dan tanggung jawab lembaga perwakilan </span><span style="font-family: "verdana" , sans-serif;">rakyat daerah dalam rangka mengembangkan kehidupan demokrasi, menjamin keterwakilan rakyat </span><span style="font-family: "verdana" , sans-serif;">dan daerah dalam melaksanakan fungsi, tugas, dan wewenang lembaga, mengembangkan </span><span style="font-family: "verdana" , sans-serif;">mekanisme keseimbangan antara DPRD dan Pemerintah Daerah, serta meningkatkan kualitas, </span><span style="font-family: "verdana" , sans-serif;">produktivitas, kinerja DPRD, juga untuk mewujudkan keadilan dan kesejahteraan.</span></span></div>
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<span style="font-size: large;"><span style="font-family: "verdana" , sans-serif;">Materi muatan Peraturan Pemerintah ini juga menata sekretariat fraksi melalui penyediaan sarana, </span><span style="font-family: "verdana" , sans-serif;">anggaran, dan tenaga ahli fraksi oleh sekretariat DPRD. Begitu pula dalam hal meningkatkan kualitas </span><span style="font-family: "verdana" , sans-serif;">kinerja alat kelengkapan DPRD diatur pula mengenai pembentukan kelompok pakar atau tim ahli alat </span><span style="font-family: "verdana" , sans-serif;">kelengkapan DPRD.</span></span></div>
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<span style="font-family: "verdana" , sans-serif; font-size: x-large;"><b><a href="https://goo.gl/BUjEmY" target="_blank">Unduk Berkas Disini</a></b></span></div>
Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-1830151361127010766.post-91431384770136746042018-01-31T17:47:00.001+07:002018-01-31T18:00:04.775+07:00PERATURAN MENTERI DALAM NEGERI NOMOR 62 TAHUN 2017 TENTANG PENGELOMPOKAN KEMAMPUAN KEUANGAN DAERAH SERTA PELAKSANAAN DAN PERTANGGUNGJAWABAN DANA OPERASIONAL<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEio2ypMJk4UCtjuB1NI8H2ZAJG3sCwE598UKbxTw9XWvY2eBoyT-THn9SZMrGxeCsZU2TmEE2SKftYuNxVf9epkEts7QGoU-YoToJC3ULk0ZcZZ31nfS1uaP-3jmvqfTeqKyS6OGW1fgeEt/s1600/Permendagri+2017-62.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1600" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEio2ypMJk4UCtjuB1NI8H2ZAJG3sCwE598UKbxTw9XWvY2eBoyT-THn9SZMrGxeCsZU2TmEE2SKftYuNxVf9epkEts7QGoU-YoToJC3ULk0ZcZZ31nfS1uaP-3jmvqfTeqKyS6OGW1fgeEt/s400/Permendagri+2017-62.jpg" width="400" /></a></div>
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<span style="font-family: "trebuchet ms" , sans-serif; font-size: large;">Untuk melaksanakan ketentuan Pasal 8 ayat (5) Peraturan Pemerintah Nomor 18 Tahun 2017 tentang Hak Keuangan dan Administratif Pimpinan dan Anggota Dewan Perwakilan Rakyat Daerah, Serta </span><span style="font-family: "trebuchet ms" , sans-serif; font-size: large;">mencabut Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2007 tentang Pengelompokan Kemampuan Keuangan Daerah, Penganggaran dan Pertanggungjawaban Penggunaan Belanja Penunjang Operasional Pimpinan Dewan Perwakilan Rakyat Daerah serta Tata Cara Pengembalian Tunjangan Komunikasi Intensif dan Dana Operasional, Menteri Dalam Negeri, BAPAK TJAHJO KUMOLO menetapkan </span><b style="font-family: "Trebuchet MS", sans-serif; font-size: x-large;">PERATURAN MENTERI DALAM NEGERI NOMOR 62 TAHUN 2017 TENTANG PENGELOMPOKAN KEMAMPUAN KEUANGAN DAERAH SERTA PELAKSANAAN DAN PERTANGGUNGJAWABAN DANA OPERASIONAL</b><span style="font-family: "trebuchet ms" , sans-serif; font-size: large;">, di Jakarta pada tanggal 27 Juli 2017.</span></div>
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<a href="https://goo.gl/fCU71Y" style="font-family: "Trebuchet MS", sans-serif; font-size: x-large;" target="_blank">Unduh berkas disini</a></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-85867190666033978412017-12-19T14:51:00.001+07:002017-12-19T14:51:25.355+07:00BUKU SAKU DANA DESA<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfykj5thWbqNxwGZW4GOKH-e3biwxwpcbovgahmFMm-DAV9_pr86nJWcKWhInmOkyS65rv2Gw_BIWExlm67rcpEBkiWSCaNDz9WYdV2aMhpIi0YCAtXSzpWJjO0GOmnfE3VFzPJurnbDIu/s1600/Buku+Saku+Dana+Desa+ttd+menteri+final+%252Bcover_opt_NOV2017_001.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em; text-align: center;"><img border="0" height="451" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfykj5thWbqNxwGZW4GOKH-e3biwxwpcbovgahmFMm-DAV9_pr86nJWcKWhInmOkyS65rv2Gw_BIWExlm67rcpEBkiWSCaNDz9WYdV2aMhpIi0YCAtXSzpWJjO0GOmnfE3VFzPJurnbDIu/s640/Buku+Saku+Dana+Desa+ttd+menteri+final+%252Bcover_opt_NOV2017_001.jpg" width="640" /></a></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Undang-Undang Desa telah
menempatkan desa sebagai ujung tombak pembangunan dan peningkatan kesejahteraan
masyarakat. Desa diberikan kewenangan dan sumber dana yang memadai agar dapat
mengelola potensi yang dimilikinya guna meningkatkan ekonomi dan kesejahtaraan
masyarakat. Setiap tahun Pemerintah Pusat telah menganggarkan Dana Desa yang
cukup besar untuk diberikan kepada Desa. Pada tahun 2015, Dana Desa dianggarkan
sebesar Rp20,7 triliun, dengan rata-rata setiap desa mendapatkan alokasi
sebesar Rp280 juta. Pada tahun 2016, Dana Desa meningkat menjadi Rp46,98
triliun dengan rata-rata setiap desa sebesar Rp628 juta dan di tahun 2017
kembali meningkat menjadi Rp 60 Triliun dengan rata-rata setiap desa sebesar
Rp800 juta.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><span style="font-size: large;">Berdasarkan hasil evaluasi tiga
tahun pelaksanaannya, Dana Desa terbukti telah menghasilkan sarana/prasarana yang
bermanfaat bagi masyarakat, antara lain berupa terbangunnya lebih dari </span><b><span style="font-size: x-large;">95,2
ribu kilometer jalan desa; 914 ribu meter jembatan; 22.616 unit sambungan air
bersih; 2.201 unit tambatan perahu; 14.957 unit PAUD; 4.004 unit Polindes;
19.485 unit sumur; 3.106 pasar desa; 103.405 unit drainase dan irigasi; 10.964
unit Posyandu; dan 1.338 unit embung dalam periode 2015-2016.</span></b><span style="font-size: large;"><o:p></o:p></span></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Selain itu, desa juga punya
kesempatan untuk mengembangkan ekonomi masyarakat, melalui pelatihan dan
pemasaran kerajinan masyarakat, pengembangan usaha peternakan dan perikanan,
dan pengembangan kawasan wisata melalui BUMDes (badan usaha milik desa). Kunci
sukses untuk mensejahterakan masyarakat dalam membangun desa adalah kuatnya
sentuhan inisiasi, inovasi, kreasi dan kerjasama antara aparat desa dengan
masyarakat dalam mewujudkan apa yang menjadi cita-cita bersama. Pembangunan
desa tidak mungkin bisa dilakukan aparat desa sendiri, tapi butuh dukungan,
prakarsa, dan peran aktif dari masyarakat.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Hasil evaluasi penggunaan Dana
Desa selama dua tahun terakhir juga menunjukkan bahwa Dana Desa telah berhasil
meningkatkan kualitas hidup masyarakat desa yang ditunjukkan, antara lain
dengan menurunnya rasio ketimpangan perdesaan dari 0,34 pada tahun 2014 menjadi
0,32 di tahun 2017. Menurunnya jumlah penduduk miskin perdesaan dari 17,7 juta
tahun 2014 menjadi 17,1 juta tahun 2017 dan, adanya penurunan persentase
penduduk miskin perdesaan dari 14,09% pada tahun 2015 menjadi 13,93% di tahun
2017. Pencapaian ini akan dapat ditingkatkan lagi di tahun-tahun mendatang
dengan pengelolaan Dana Desa yang baik.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Hal yang penting yang dapat
diterapkan dalam pengelolaan Dana Desa dengan melibatkan masyarakat adalah
perlunya melakukan kegiatan dengan pola swakelola, menggunakan tenaga kerja
setempat, dan memanfaatkan bahan baku lokal yang ada di desa. Dengan pola
swakelola, berarti diupayakan perencanaan dan pelaksanaan kegiatan tersebut
dilakukan secara mandiri oleh Desa, sehingga uang yang digunakan untuk pembangunan
tersebut tidak akan mengalir keluar desa. Dengan menggunakan tenaga kerja
setempat, diharapkan pelaksanaan kegiatan tersebut bisa menyerap tenaga kerja
dan memberikan pendapatan bagi mereka yang bekerja. Sementara penggunaan bahan
baku lokal diharapkan akan memberikan penghasilan kepada masyarakat yang
memiliki bahan baku tersebut.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Pencapaian Dana Desa selama ini
masih memerlukan penyempurnaan. Tugas kita untuk merencanakan, mengelola, dan
mengawal Dana Desa ke depan akan semakin berat. Pemerintah senantiasa berupaya
agar Dana Desa bisa semakin berpihak pada masyarakat miskin. Selain itu, regulasi
yang disusun pun menghasilkan sistem pengelolaan Dana Desa yang efektif,
efisien, dan akuntabel, sehingga tujuan Pemerintah melalui pengalokasian Dana Desa
dapat terwujud. Untuk itu, diperlukan penguatan kapasitas kelembagaan dan
sumber daya manusia, baik aparatur pemerintah desa, masyarakat, maupun tenaga
pendampingan desa serta perbaikan transparansi, akuntabilitas, dan pengawasan dalam
pengelolaan Dana Desa dan keuangan desa.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Dalam pelaksanaan UU Desa,
berbagai regulasi turunan undang-undang telah diterbitkan untuk mengatur
berbagai hal agar pembangunan desa dapat berjalan sebagaimana amanat
Undang-Undang Desa. Regulasi tersebut tertuang di dalam berbagai tingkatan,
dimulai dari peraturan pemerintah, peraturan menteri terkait (Peraturan Menteri
Keuangan, Peraturan Menteri Dalam Negeri, dan Peraturan Menteri Desa,
Pembangunan Daerah Tertinggal dan Transmigrasi), hingga peraturan pelengkap
yang diterbitkan oleh daerah. Agar berbagai peraturan pelaksanaan UU Desa
tersebut dapat diimplementasikan dengan baik, maka perlu dilakukan penyelarasan
dalam penyusunan kebijakan di masing-masing kementerian, yang ditujukan untuk
meningkatkan efisiensi, efektivitas, transparansi, dan akuntabilitas
pemanfaatan Dana Desa. Untuk itu, Pemerintah merancang Keputusan Bersama (SKB)
4 Menteri, yaitu Menteri Dalam Negeri, Menteri Keuangan, Menteri Perencanaan
Pembangunan Nasional/Kepala Bappenas, dan Menteri Desa, Pembangunan Daerah
Tertinggal, dan Transmigrasi. Rancangan SKB 4 Menteri tersebut antara lain
memuat penguatan peran dan sinergi antarkementerian dalam perencanaan,
penganggaran, pengalokasian, pelaksanaan, pemantauan dan evaluasi, penguatan
supervisi kepada pemda kabupaten/kota, dan desa.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Selanjutnya, untuk mengetahui
implementasi regulasi Dana Desa secara consize namun komprehensif, perlu
disusun Buku Saku Dana Desa dengan tema “Dana Desa untuk Kesejahteraan
Masyarakat: Menciptakan Lapangan Kerja, Mengatasi Kesenjangan, dan Mengentaskan
Kemiskinan“. Buku saku ini diharapkan dapat menjadi pegangan dan pedoman bagi
berbagai stakeholder, baik bagi kepala desa dan aparaturnya, eksekutif di
Daerah dan Pusat, anggota Legislatif maupun masyarakat.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Jakarta, November
2017<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Menteri Keuangan <o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;">Sri Mulyani Indrawati</span><o:p></o:p></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;"><a href="https://goo.gl/egKzPJ" target="_blank">UNDUH BUKU SAKU DANA DESA</a></span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-65830146315742748842017-11-24T16:36:00.001+07:002017-11-24T16:52:20.160+07:00Peraturan Menteri Dalam Negeri Nomor 108 Tahun 2016 tentang Penggolongan dan Kodefikasi Barang Milik Daerah<div style="text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglFw7zcG6UN2HdnNwbphDiLxNkFVpkR8w0qkfOpgFRl5vThSHevMtn0SdZgebj9fh08tVWDGt8RL24CQR8rXLH3EXGzEhyphenhyphenxLyGqfA-CSz3fvJVzlyeIqxHv2LAjR8xoFNtVkdqlI88GPA_/s1600/permendagri+108+2016.jpg" imageanchor="1"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglFw7zcG6UN2HdnNwbphDiLxNkFVpkR8w0qkfOpgFRl5vThSHevMtn0SdZgebj9fh08tVWDGt8RL24CQR8rXLH3EXGzEhyphenhyphenxLyGqfA-CSz3fvJVzlyeIqxHv2LAjR8xoFNtVkdqlI88GPA_/s320/permendagri+108+2016.jpg" width="320" /></a></div>
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<span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-size: large;">Peraturan Menteri Dalam Negeri (Permendagri) Nomor 108 Tahun 2016 tentang Penggolongan dan Kodefikasi Barang Milik Daerah (BMD), ditet</span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-size: large;">apkan di Jakarta, pada tanggal 27 Desember 2016 oleh Menter Dalam Negeri, Tjahjo Kumolo. <br /><br />Pada saat berlakunya Peraturan Menteri ini, maka pengaturan penggolongan dan kodefikasi barang milik daerah sebagaimana dimaksud dalam Pasal 512 ayat (2) Permendagri Nomor 19 Tahun 2016 tentang Pedoman Pengelolaan BMD dinyatakan dicabut dan tidak berlaku.<br /><br />Penggolongan dan kodefikasi barang milik daerah dilakukan paling lambat 3 (tiga) tahun sejak Permendagri ini diundangkan. </span></span><br />
<br />
<span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-size: large;">Silahkan <a href="https://goo.gl/pe6mYu" target="_blank">Download</a> </span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-size: large;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-size: large;">Permendagri Nomor 108 Tahun 2016 tentang Penggolongan dan Kodefikasi BMD.</span></span></span></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-size: large;">Silahkan <a href="https://goo.gl/8av3Py" target="_blank">Download Lampiran</a> </span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-size: large;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-size: large;">Permendagri Nomor 108 Tahun 2016 tentang Penggolongan dan Kodefikasi BMD.</span></span></span></span><br />
Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-1830151361127010766.post-43428162277090007772017-09-19T17:05:00.000+07:002017-11-20T14:18:38.607+07:00Standar Akuntansi Pemerintahan Desa: Perkembangan dan Signifikasinya<div style="text-align: justify;">
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><i><b><span style="color: blue;"><u><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi-sjfvuYiIphy7C62wY6rP2v1oCml0vKU8lD6-L58jFQb_KoUt3utDv61G2pB-rwaN7XPAHzGJOVQbJqX1KGdmk_ft_CyoxdJv0kf-HljTdnzNOfZsj3IZfvWYk1y57rQ1SaR5okRdOXPJ/s1600/sapdes.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="811" data-original-width="810" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi-sjfvuYiIphy7C62wY6rP2v1oCml0vKU8lD6-L58jFQb_KoUt3utDv61G2pB-rwaN7XPAHzGJOVQbJqX1KGdmk_ft_CyoxdJv0kf-HljTdnzNOfZsj3IZfvWYk1y57rQ1SaR5okRdOXPJ/s320/sapdes.jpg" width="319" /></a></u></span></b></i></span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><i><b><span style="color: blue;"><u>www.ksap.org</u></span> [jakarta]. </b></i>Undang-Undang Nomor 6 tahun 2014 tentang Desa menyatakan bahwa
penyelenggaraan pemerintahan desa diselenggarakan berdasarkan asas
akuntabilitas. Asas akuntabilitas dalam penyelenggaraan pemerintahan
desa termasuk dalam pengelolaan keuangan desa. Keuangan Desa yang
merupakan semua hak dan kewajiban Desa yang dapat dinilai dengan uang
serta segala sesuatu berupa uang dan barang yang berhubungan dengan
pelaksanaan hak dan kewajiban Desa, dikelola dengan transparan dan
bertanggung jawab.</span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Sesuai dengan Undang-Undang Nomor 6 Tahun 2014 tentang Desa,
Pemerintah melakukan pembinaan dan pengawasan dengan memberikan pedoman
dan standar pelaksanaan penyelenggaraan Pemerintahan Desa. Dalam rangka
Penyelenggaraan Pemerintahan Desa khususnya dalam pengelolaan keuangan
Desa yang transparan dan bertanggung jawab, diperlukan pengaturan
mengenai pertanggungjawaban keuangan Desa.</span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Pertanggungjawaban Pelaksanaan Keuangan Desa diwujudkan dalam Laporan
Keuangan Pemerintahan Desa. Untuk mewujudkan pertanggungjawaban
keuangan Desa yang memadai, Laporan Keuangan Pemerintahan Desa disusun
dan disajikan sesuai dengan Standar Akuntansi Pemerintahan Desa
(SAPDesa).</span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><b><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Latar Belakang dan Tujuan SAPDesa</span></b></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">SAPDesa tersebut disusun oleh Komite Standar Akuntansi Pemerintahan
(KSAP) yang independen dan ditetapkan dengan Peraturan Pemerintah
setelah terlebih dahulu mendapat pertimbangan dari Badan Pemeriksa
Keuangan. Penyusunan SAPDesa dilakukan oleh KSAP melalui proses baku
penyusunan (<i>due process</i>). Proses baku penyusunan SAP tersebut merupakan pertanggungjawaban profesional KSAP.</span></span></span></div>
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<tr><td style="text-align: center;"><span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><a href="http://www.ksap.org/sap/wp-content/uploads/2017/09/Desa2-1.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;" target="_blank"><img alt="" border="0" data-original-height="440" data-original-width="845" height="208" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh23wZCAN7AgaJ52VEVQQFZiSKXqcRQldxi97agEbiYv5zqeNv6YJyBzXA8h8PFDYYBUnMVCnborL7JtFLhJ2cyU09ql9Qrpj7aEc73pDo3nbPTLkxtx5E_kcQ2jnGVZs22jWM2-hoS9TD0/s400/Desa2-1.jpg" title="http://www.ksap.org/sap/wp-content/uploads/2017/09/Desa2-1.jpg" width="400" /></a></span></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><a href="http://www.ksap.org/sap/wp-content/uploads/2017/09/Desa2-1.jpg" target="_blank">Proses baku penyusunan SAPDesa oleh KSAP</a></span></span></td></tr>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Penyusunan SAPDesa dilatarbelakangi oleh kebutuhan akan akuntabilitas
dan transparansi keuangan desa yang saat ini menjadi signifikan setelah
adanya dana desa. Kebutuhan inilah yang ditangkap pada Rapat Pleno KSAP
dengan Komite Konsultatif Standar Akuntansi Pemerintahan. Setelah
melalui <i>High Level Meeting</i> lintas kementerian, sebagai tindak lanjut Rapat dengan Komite Konsultatif, KSAP sebagai <i>standard setter</i> dipercaya untuk mengemban amanah sebagi penyusun SAPDesa.</span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Mengingat kebutuhan yang sangat mendesak, KSAP tidak berlambat-lambat
dan segera mulai menyusun SAPDesa. Segala persiapan dilakukan oleh KSAP
secara maraton. Penyiapan kajian pendahuluan, kajian dasar hukum,
penyusunan draf kasar dan pembahasan-pembahasan intern KSAP dilakukan
dalam tahapan penyiapan konsep publikasian SAPDesa. <i>Limited Hearing</i> dan <i>Publick Hearing</i> dilakukan dalam rangka mendapat masukan dari para pemangku kepentingan.</span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Hasilnya terbitlah Keppres 20 tahun 2017 yang mengamanatkan
penyusunan SAPDesa dalam program legislasi nasional tahun 2017; Keppres
perluasan kewenangan KSAP dalam menyusunan SAPDesa juga dalam proses;
Penunjukan Tim Panitia Antar kementerian sebagai penyusun RPP tantang
SAPDesa; dan terkait substansi, Menteri Keuangan meminta Pertimbangan
BPK RI atas Draf SAPDesa yang telah dirampungkan oleh KSAP.</span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Pembahasan demi pembahasan telah dilakukan oleh BPK dan KSAP untuk
memfinalkan isi dari SAPDesa. Kerangka konseptual, paragraf demi
paragraf sampai dengan ilustrasi format Laporan Keuangan dan Catatan
atas Laporan Keuangan menjadi topik utama yang dibahas dalam pertemuan
tersebut. Dan sampailah pada pertemuan tanggal 6 September 2017 yang
dilaksanakan di Ruang Rapat KSAP telah dihasilkan kesepakatan Final atas
isi dari SAPDesa.</span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "Trebuchet MS", sans-serif;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Selanjutnya Draf SAPDesa tersebut akan ditetapkan melalui Peraturan
Pemerintah yang sedang dalam pembahasan Tim PAK Penyusun RPP SAPDesa.
Harapan kedepan, semoga dengan adanya SAPDesa ini dapat meningkatkan
akuntabilitas dan transparansi pengelolaan keuangan desa yang sejalan
dengan tingkat kepercayaan para pemangku kepentingan khususnya
masyarakat desa itu sendiri, untuk mewujudkan kesejahteraan bagi
masyarakat desa di seluruh Negara Kesatuan Republik Indonesia. <i><b>(zulf)</b></i>.</span></span></span></div>
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-74634516488578632582017-09-12T15:26:00.000+07:002017-11-20T14:22:11.500+07:00Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 33 Tahun 2017 tentang Pedoman Penyusunan Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2018<!--[if gte mso 9]><xml>
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="35" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="1" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
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<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
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<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
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<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
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<w:LsdException Locked="false" Priority="30" QFormat="true"
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
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<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
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<w:LsdException Locked="false" Priority="19" QFormat="true"
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<w:LsdException Locked="false" Priority="21" QFormat="true"
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<w:LsdException Locked="false" Priority="31" QFormat="true"
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<w:LsdException Locked="false" Priority="32" QFormat="true"
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<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
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<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
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<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
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<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif; font-size: large;"><span style="font-size: x-small;"><span style="color: black;">Pada tanggal 8 Juni 2017, Menteri Dalam Negeri, Tjahjo Kumolo menetapkan
Peraturan Menteri Dalam Negeri (Permendagri) Republik Indonesia Nomor 33 Tahun
2017 tentang Pedoman Penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD) Tahun
Anggaran (TA) 2018</span></span></span></h3>
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<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: large;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi4YFpQNo9cWxbIt-aDlp1VQ1aHGPrTtZ7Ex7C-QggnxTalMx241DzeRDwwq-IGwb4Mj9vTXne5LE8AObZofBHEFbd89OG7jgrmw1iHcGAPVx2xv-8bxlSRsQkyj4E0AFCaCJGczg2IH7za/s1600/1505205170738.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi4YFpQNo9cWxbIt-aDlp1VQ1aHGPrTtZ7Ex7C-QggnxTalMx241DzeRDwwq-IGwb4Mj9vTXne5LE8AObZofBHEFbd89OG7jgrmw1iHcGAPVx2xv-8bxlSRsQkyj4E0AFCaCJGczg2IH7za/s320/1505205170738.jpg" width="320" /></a></span></div>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif; font-size: large;"><span style="font-size: x-small;">Sebagaimana permendagri pedoman APBD TA 2017, Permendagri
ini mengatur beberapa pokok, meliputi:</span></span></div>
<span style="font-size: large;"><br /></span>
<ol>
<li><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif; font-size: large;"><span style="font-size: x-small;">sinkronisasi kebijakan Pemerintah Daerah dengan kebijakan
pemerintah;</span></span></li>
<li><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif; font-size: large;"><span style="font-size: x-small;">prinsip penyusunan APBD;</span></span></li>
<li><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif; font-size: large;"><span style="font-size: x-small;">kebijakan penyusunan APBD;</span></span></li>
<li><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif; font-size: large;"><span style="font-size: x-small;">teknis penyusunan APBD; dan</span></span></li>
<li><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif; font-size: large;"><span style="font-size: x-small;">hal khusus lainnya <span style="color: black;"> </span></span></span></li>
</ol>
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif; font-size: large;"><span style="font-size: x-small;"><span style="color: black;">Permendagri Nomor 33 Tahun
2017 tentang Pedoman Penyusunan APBD TA 2018 dan Lampiran (<a href="https://goo.gl/ZJhtE8" target="_blank">unduh disini</a>)</span></span></span>
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Pada tanggal 12 Oktober 2016, Presiden
Republik Indonesia, Bapak Joko Widodo, menetapkan Peraturan Pemerintah (PP) Nomor
38 Tahun 2016 tentang Tata Cara Tuntutan Ganti Kerugian Negara/Daerah Terhadap
Pegawai Negeri Bukan Bendahara atau Pejabat Lain.</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black; line-height: 107%;">PP ini mengatur tata cara Tuntutan Ganti
Kerugian Negara/Daerah atas uang, surat berharga, dan/atau barang milik
negara/daerah yang berada dalam penguasaan: </span></span></span></div>
<ol>
<li><span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><b><span style="color: black;">Pegawai Negeri Bukan
Bendahara; atau</span></b></span></span></li>
<li><span style="font-size: large;"><b><span style="font-size: x-small;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">Pejabat Lain: </span></span></span></b></span></li>
</ol>
<span style="font-size: large;"><b>
</b></span><br />
<ul>
<li><span style="font-size: large;"><b><span style="font-size: x-small;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">pejabat negara; dan</span></span></span></b></span></li>
<li><span style="font-size: large;"><b><span style="font-size: x-small;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">pejabat penyelenggara
pemerintahan yang tidak berstatus pejabat negara, tidak termasuk bendahara dan
Pegawai Negeri Bukan Bendahara.</span></span></span></b></span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">Tuntutan Ganti Kerugian sebagaimana dimaksud berlaku
pula terhadap uang dan/atau barang bukan milik negara/daerah yang berada dalam penguasaan
Pegawai Negeri Bukan Bendahara atau Pejabat Lain yang digunakan dalam
penyelenggaraan tugas pemerintahan. </span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">Pada saat PP ini mulai berlaku:</span></span></span></div>
<ol>
<li><span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">Putusan pengenaan Tuntutan Ganti Kerugian </span> <span style="color: black;">Negara/Daerah kepada Pihak yang Merugikan yang telah diterbitkan
sebelum PP ini berlaku, dinyatakan masih tetap berlaku; </span></span></span></li>
<li><span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">Tuntutan Ganti Kerugian yang sedang dilaksanakan terhadap Pihak
yang Merugikan sebelum berlakunya PP ini tunduk pada Peraturan Perundang-undangan
yang sebelumnya; </span></span></span></li>
<li><span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">Kerugian Negara/Daerah yang terjadi sebelum berlakunya PP ini dan
belum dilakukan Tuntutan Ganti Kerugian, berlaku ketentuan dalam Peraturan
Pemerintah ini</span></span></span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">Pada saat Peraturan Pemerintah ini mulai
berlaku, semua peraturan mengenai Tuntutan Ganti Kerugian terhadap Pegawai
Negeri Bukan Bendahara atau Pejabat Lain, dinyatakan masih tetap berlaku
sepanjang belum diganti dan tidak bertentangan dengan ketentuan dalam PP ini.
PP ini mulai berlaku pada tanggal diundangkan.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: large;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="color: black;">PP 38 Tahun 2016 Tata Cara Tuntutan Ganti
Kerugian Negara/Daerah Terhadap Pegawai Negeri Bukan Bendahara atau Pejabat
Lain (<a href="https://goo.gl/WF3pmi" target="_blank">Unduh Disini</a>)</span></span></span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-44168404357557244902017-09-07T18:05:00.002+07:002017-09-08T10:39:08.543+07:00Buletin Teknis Nomor 24 tentang Akuntansi Pendapatan Perpajakan<!--[if gte mso 9]><xml>
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<h4 class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Peraturan
Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP)
mengatur standar bagi entitas pemerintahan dalam penyusunan dan penyajian
laporan keuangan dengan basis akrual yang dilaksanakan mulai tahun anggaran
2015. Berdasarkan peraturan tersebut, selain diwajibkan menyusun Laporan
Realisasi Anggaran (LRA), Neraca, Laporan Arus Kas (LAK), dan Catatan atas
Laporan Keuangan (CaLK), pemerintah juga diwajibkan menyusun dan menyajikan
Laporan Operasional (LO), Laporan Perubahan Saldo Anggaran Lebih (SAL), dan
Laporan Perubahan Ekuitas (LPE). LRA menyajikan pendapatan, belanja, dan
pembiayaan dengan basis kas, sedangkan LO menyajikan pendapatan dan beban dengan
basis akrual.<span style="mso-spacerun: yes;"> </span></span></h4>
<h4 class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="mso-spacerun: yes;"> </span></span></h4>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEikP1Fd85xHMQjelCZzMuYSuzybGeRHNs-lCRxTCbGUKRiTUVneC_uyX7_5tMkljFnJzhhN4Iai2xppXMObRchxyWu9knVz622utuInlMsRVPR-EURIh6SEgl2ErzSj9evwacxqcYyCSJIj/s1600/24_Bultek-24-Akuntansi-Pendapatan-Perpajakan_001.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="684" data-original-width="467" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEikP1Fd85xHMQjelCZzMuYSuzybGeRHNs-lCRxTCbGUKRiTUVneC_uyX7_5tMkljFnJzhhN4Iai2xppXMObRchxyWu9knVz622utuInlMsRVPR-EURIh6SEgl2ErzSj9evwacxqcYyCSJIj/s320/24_Bultek-24-Akuntansi-Pendapatan-Perpajakan_001.jpg" width="217" /></a></div>
<h4 class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"><span style="mso-spacerun: yes;"></span></span><span style="font-weight: normal;"><span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Salah
satu jenis pendapatan yang harus disajikan, baik dalam LRA maupun LO adalah Pendapatan
Perpajakan. Pajak adalah kontribusi wajib kepada negara yang terutang oleh
orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang,
dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan
negara bagi sebesar-besarnya kemakmuran rakyat. Pendapatan Perpajakan merupakan
salah satu sumber pendapatan penting guna membiayai pelaksanaan pemerintahan.
Kewenangan pemungutan Pendapatan Perpajakan dibagi menjadi dua, yaitu
pemungutan yang dilakukan oleh Pemerintah Pusat dan pemungutan yang dilakukan
oleh pemerintah daerah.</span></span></h4>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Pemungutan
pajak yang berada di Pemerintah Pusat selanjutnya disebut Pajak Pusat sedangkan
yang berada di pemerintah daerah selanjutnya disebut Pajak Daerah. Pajak Pusat
meliputi Pajak Penghasilan, Pajak Pertambahan Nilai Barang Dan Jasa Dan Pajak
Penjualan Barang Mewah,<span style="mso-spacerun: yes;"> </span>Pajak Bumi Dan
Bangunan Sektor Perhutanan, Perkebunan dan Pertambangan dan sektor lainnya,
Cukai, <span style="mso-spacerun: yes;"> </span>Bea Meterai, Bea Masuk, Bea
Keluar dan Pajak Lainnya. Adapun Pajak Daerah antara lain Pajak Kendaraan
Bermotor, Bea Balik Nama Kendaraan Bermotor, Pajak Bumi dan Bangunan Sektor
Perdesaan dan Perkotaan dan Pajak Hotel.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Banyaknya
jenis pajak yang diatur dalam ketentuan perpajakan membawa konsekuensi beragam
saat pengenaan dan terutangnya Pendapatan Perpajakan. Kondisi tersebut dapat menimbulkan
persepsi yang berbeda bagi pemangku kepentingan antara lain para penyusun laporan,
pengguna laporan, dan institusi yang melakukan audit atas laporan keuangan pemerintah.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Pasal
2 Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara menjelaskan bahwa
salah satu hak negara dalam hal ini pemerintah yaitu memungut pajak,
mengeluarkan dan mengedarkan uang, dan melakukan pinjaman. Untuk itu perlu
diatur lebih lanjut mengenai hak negara terkait dengan Pendapatan Perpajakan
melalui peraturan perundang-undangan di bidang perpajakan, termasuk timbulnya
hak negara menjadi salah satu dasar bagi pengakuan dan pengukuran dalam
perlakuan akuntansi berbasis akrual. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Kompleksitas
permasalahan Pendapatan Perpajakan timbul dari jumlah Pendapatan Perpajakan yang
sangat signifikan, jenis pajak dan karakteristiknya, dan ketentuan yang mendasari
saat pengenaan dan terutangnya. Karena itu, Pendapatan Perpajakan memerlukan pengaturan
yang lebih rinci yang menjadi dasar pengakuan dan pengukuran pajak dan bagaimana
cara mengakuntansikannya. Untuk mengatasi hal tersebut, perlu disusun Buletin Teknis
SAP tentang Akuntansi Pendapatan Perpajakan yang diharapkan dapat memberikan panduan
agar terdapat kesamaan pemahaman tentang cara mengindentifikasi, mengakui, mengukur,
menyajikan dan mengungkapkan pos Pendapatan Perpajakan-LRA dan Pendapatan Perpajakan-LO,
baik oleh penyusun laporan, pengguna laporan, dan institusi yang melakukan audit
atas laporan keuangan pemerintah. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Buletin
Teknis Akuntansi Pendapatan Perpajakan ini berisi ketentuan mengenai pengakuan,
pengukuran, penyajian, pengungkapan, dan ilustrasi jurnal yang digunakan untuk mencatat
transaksi. Jurnal yang ada dalam buletin teknis ini merupakan jurnal standar
yang dapat dikembangkan sesuai dengan sistem akuntansi pada instansi pemerintah
terkait.</span></div>
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;">Buletin
Teknis Nomor 24 tentang Akuntansi Pendapatan Perpajakan untuk diterapkan mulai
tahun pelaporan 2017. (<a href="https://goo.gl/QZTnU7">unduh disini</a>)</span></h3>
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<span style="font-family: "helvetica neue" , "arial" , "helvetica" , sans-serif;"> </span></h3>
<span style="font-family: "trebuchet ms" , sans-serif;">*** </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Baca Juga: </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi </span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-family: "trebuchet ms" , sans-serif;">Pernyataan Standar Akuntansi Pemerintahan (</span>PSAP) Lengkap <a href="https://akuntansi-pemerintah.blogspot.com/2016/03/standar-akuntansi-pemerintahan-dari.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Buletin Teknis (Bultek) <a href="http://akuntansi-pemerintah.blogspot.co.id/2012/06/buletin-teknis-bultek-standar-akuntansi.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Interpretasi Pernyataan Standar Akuntansi Pemerintahan (IPSAP) <a href="https://akuntansi-pemerintah.blogspot.com/2014/08/interpretasi-pernyataan-standar_25.html" target="_blank">lihat disini </a></span><br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-91561718708985564222017-09-07T14:26:00.000+07:002017-09-08T10:38:48.896+07:00Buletin Teknis Nomor 23 tentang Akuntansi Pendapatan Nonperpajakan<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Undang-undang
Keuangan Negara menyatakan bahwa pendapatan negara adalah hak pemerintah pusat
yang diakui sebagai penambah nilai kekayaan bersih. Dalam dalam Peraturan
Pemerintah (PP) Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP),
pendapatan didefinisikan dalam dua macam yaitu pendapatan-LO dan
pendapatan-LRA.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: x-small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgcDaN7CMZPUDIRxR_em0qhc7xXP-FsOmezU0naQRzpHrhfleTCSeJ6W_xIRJM269mSBKEJN4ZaJOyIWY15Q29uKUWQ6rIFBdZB8vtaP-a_NptjfULMa6Q8jdGkZ8BFRWkMcrCp-Eijg8Mh/s1600/23_Bultek-23-Akuntansi-Pendapatan-Non-Perpajakan_001.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" data-original-height="667" data-original-width="484" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgcDaN7CMZPUDIRxR_em0qhc7xXP-FsOmezU0naQRzpHrhfleTCSeJ6W_xIRJM269mSBKEJN4ZaJOyIWY15Q29uKUWQ6rIFBdZB8vtaP-a_NptjfULMa6Q8jdGkZ8BFRWkMcrCp-Eijg8Mh/s320/23_Bultek-23-Akuntansi-Pendapatan-Non-Perpajakan_001.jpg" width="232" /></a></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Pendapatan-LO
adalah hak pemerintah yang diakui sebagai penambah nilai kekayaan bersih
(ekuitas) dalam periode tahun anggaran yang bersangkutan dan tidak perlu dibayar
kembali. </span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Pendapatan-LRA
adalahsemua penerimaan Rekening Kas Umum Negara/Daerah yang menambah Saldo Anggaran
Lebih dalam periode tahun anggaran yang bersangkutan yang menjadi hak pemerintah
dan tidak perlu dibayar kembali oleh pemerintah.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Peraturan
Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan Lampiran
I memuat standar akuntansi berbasis akuntansi akrual. Basis akrual adalah
pengakuan pendapatan-Laporan Operasional (LO), beban, aset, kewajiban dan ekuitas.
Basis akrual untuk LO berarti bahwa pendapatan diakui pada saat hak untuk
memperoleh pendapatan telah terpenuhi walaupun kas belum diterima di Rekening
Kas Umum Negara/Daerah atau oleh entitas pelaporan dan beban diakui pada saat
kewajiban yang mengakibatkan penurunan nilai kekayaan bersih telah terpenuhi
walaupun kas belum dikeluarkan dari Rekening Kas Umum Negara/Daerah atau
entitas pelaporan.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><i><span style="color: black;">International
Public Sector Accounting Standards</span></i><span style="color: black;"> (IPSAS) membagi pendapatan ke
dalam dua kelompok yaitu pendapatan dari transaksi pertukaran (IPSAS 9) dan
pendapatan dari transaksi nonpertukaran (IPSAS 23). IPSAS 9 (<i>Revenue from
Exchange Transactions) </i>membagi pendapatan dalam tiga kelompok yaitu
pendapatan dari pemberian jasa, penjualan barang, dan penggunaan aset yang menghasilkan
bunga, royalti, dan dividen atau hasil lainnya dari penggunaan aset suatu
entitas. </span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Sementara
itu, IPSAS 23 (R<i>evenue from Non-Exchange Transactions) </i>membagi
pendapatan dalam dua kelompok yaitu pendapatan perpajakan dan transfer. Pendapatan
transfer meliputi pendapatan hibah, pendapatan dari penghapusan utang, denda,
warisan, hadiah, donasi serta barang/jasa dan bagian dari konsesi yang diperoleh
dari pinjaman.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Anggaran
Pendapatan dan Belanja Negara (APBN) membagi pendapatan menjadi pendapatan
perpajakan, pendapatan nonperpajakan dan hibah. Jenis pendapatan dalam Anggaran
Pendapatan dan Belanja Daerah (APBD) terdiri dari pendapatan asli daerah,
pendapatan transfer dan lain-lain pendapatan asli daerah yang sah.
Masing-masing jenis pendapatan pada Pemerintah Pusat maupun pemerintah daerah
tersebut memiliki karakteristik pengakuan dan pengukuran yang berbeda.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Praktik
penerapan Pernyataan Standar Akuntansi Pemerintahan (PSAP) menunjukkan masih
terdapat penafsiran yang berbeda dalam mengakui, mengukur, menyajikan, dan
mengungkapkan pos-pos dalam laporan keuangan berbasis akrual baik di kalangan
pengguna, penyusun, bahkan para auditor laporan keuangan.</span></span></span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Hal tersebut
disebabkan PSAP hanya menetapkan secara umum mengenai identifikasi, pengakuan,
pengukuran, penyajian dan pengungkapan pos-pos laporan keuangan. Untuk
menghindari atau mengurangi terjadinya berbagai macam penafsiran dalam
penerapan standar berbasis akrual, KSAP memandang perlu untuk menerbitkan Buletin
Teknis Akuntansi Pendapatan Nonperpajakan.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Buletin
teknis tersebut memberikan penjelasan lebih lanjut mengenai pengaturan atas
pos-pos laporan keuangan dan perlakuan akuntansi khususnya terkait dengan
pendapatan nonperpajakan. Dari jenis pembagian pendapatan seperti diuraikan di
atas, buletin teknis ini hanya membahas pendapatan nonperpajakan. Pendapatan
perpajakan, pendapatan transfer dan hibah diatur dalam buletin teknis
tersendiri. Sementara itu pendapatan BLU mengikuti ketentuan PSAP Akuntansi
Badan Layanan Umum atau buletin teknis</span><span style="color: black;"> </span><span style="color: black;">yang mengatur mengenai Badan Layanan Umum.</span></span></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="color: black;">Secara
umum buletin teknis ini dimaksudkan untuk memberikan panduan agar terdapat
kesamaan pemahaman tentang cara pengakuan, pengukuran, penyajian, dan
pengungkapan pendapatan nonperpajakan.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
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<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;">Buletin
Teknis Nomor 23 tentang Akuntansi Pendapatan Nonperpajakan untuk diterapkan
mulai tahun pelaporan 2017 (<a href="https://goo.gl/fbNv37" target="_blank">unduh disini</a>) </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></span></div>
<br /><span style="font-family: "trebuchet ms" , sans-serif;">*** </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Baca Juga: </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi </span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-family: "trebuchet ms" , sans-serif;">Pernyataan Standar Akuntansi Pemerintahan (</span>PSAP) Lengkap <a href="https://akuntansi-pemerintah.blogspot.com/2016/03/standar-akuntansi-pemerintahan-dari.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Buletin Teknis (Bultek) <a href="http://akuntansi-pemerintah.blogspot.co.id/2012/06/buletin-teknis-bultek-standar-akuntansi.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Interpretasi Pernyataan Standar Akuntansi Pemerintahan (IPSAP) <a href="https://akuntansi-pemerintah.blogspot.com/2014/08/interpretasi-pernyataan-standar_25.html" target="_blank">lihat disini </a></span>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-55688329428565083602017-09-07T10:01:00.003+07:002017-09-07T17:44:09.096+07:00PSAP BERBASIS AKRUAL NOMOR 06 TENTANG AKUNTANSI INVESTASI (REVISI 2016)<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;">PERNYATAAN STANDAR AKUNTANSI
PEMERINTAHAN BERBASIS AKRUAL NOMOR 06 TENTANG AKUNTANSI INVESTASI (REVISI 2016)</span></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;">Berdasarkan Pasal 5 ayat (1)
Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi
Pemerintahan, dalam hal diperlukan perubahan terhadap Pernyataan Standar Akuntansi
Pemerintah, perubahan tersebut diatur dengan Peraturan Menteri Keuangan setelah
mendapat pertimbangan dari Badan Pemeriksa Keuangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiTDJWevyuSQm1idVp2UuEuW79ocWh1mfJ77TtfFP45453-7rWtAft2ziQ_kvIMdLsTcmPSUecAaDczLUq_xW_DpOHuJFXOUlPcGHjwGJwQ9Vl6puN5xyHn75mc-YHc1aGHjpAcu7qBLkTU/s1600/PSAP06_Investasi-Revisi-2016-investasi-Pmk-223_001.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="936" data-original-width="612" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiTDJWevyuSQm1idVp2UuEuW79ocWh1mfJ77TtfFP45453-7rWtAft2ziQ_kvIMdLsTcmPSUecAaDczLUq_xW_DpOHuJFXOUlPcGHjwGJwQ9Vl6puN5xyHn75mc-YHc1aGHjpAcu7qBLkTU/s400/PSAP06_Investasi-Revisi-2016-investasi-Pmk-223_001.jpg" width="261" /></a><span style="font-family: "trebuchet ms" , sans-serif;">Pada tanggal 30 Desember 2016,
Ibu Menteri Keuangan, Sri Mulyani Indrawati, menetapkan Peraturan Menteri
Keuangan Republik Indonesia Nomor 223/PMK.05/2016 tentang Pernyataan Standar
Akuntansi Pemerintahan Berbasis Akrual Nomor 06 Tentang Akuntansi Investasi (Revisi
2016).</span><span style="font-family: "trebuchet ms" , sans-serif;"></span><span style="font-family: "trebuchet ms" , sans-serif;">
</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;">PMK Nomor 223/PMK.05/2016
tersebut mengubah PSAP Berbasis Akrual Nomor 06 tentang Akuntansi Investasi
sebagaimana ditetapkan dalam Lampiran I PP Nomor 71 Tahun 2010 tentang Standar
Akuntansi Pemerintahan sehingga menjadi PSAP Berbasis Akrual Nomor 06 tentang
Akuntansi Investasi (Revisi 2016) sebagaimana tercantum dalam Lampiran yang
merupakan bagian tidak terpisah dari PMK tersebut.</span></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;">Tujuan Pernyataan Standar ini
adalah mengatur perlakuan akuntansi untuk investasi dan pengungkapan informasi
penting lainnya yang harus disajikan dalam laporan keuangan. </span></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;">Ruang Lingkup PSAP Nomor 6
(Revisi 2016), meliputi pengakuan, pengukuran, penyajian dan pengungkapan
investasi pemerintah dalam laporan keuangan untuk tujuan umum. </span></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;">Pernyataan Standar ini berlaku untuk
entitas pelaporan dalam menyusun laporan keuangan pemerintah pusat, pemerintah
daerah, dan laporan keuangan konsolidasian. Pernyataan Standar ini tidak
berlaku untuk perusahaan negara/ daerah. </span></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;">Pernyataan Standar ini mengatur
perlakuan akuntansi investasi jangka pendek maupun investasi jangka panjang
yang meliputi pengakuan, klasifikasi, pengukuran dan metode akuntansi
investasi, serta penyajian dan pengungkapannya pada laporan keuangan. </span></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;">Pernyataan Standar ini tidak
mengatur:</span></div>
<span style="font-family: "trebuchet ms" , sans-serif;">
</span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font-feature-settings: normal; font-kerning: auto; font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Penempatan
uang yang termasuk dalam lingkup setara kas<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"> </span></span></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font-feature-settings: normal; font-kerning: auto; font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Pengaturan
bersama (<i style="mso-bidi-font-style: normal;">Joint arrangements</i>) yang
mencakup operasi bersama (<i style="mso-bidi-font-style: normal;">Joint operation</i>)
atau ventura bersama (<i style="mso-bidi-font-style: normal;">Joint venture</i>);<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"> </span></span></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font-feature-settings: normal; font-kerning: auto; font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Aset
tetap yang dikerjasamakan; dan<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"> </span></span></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font-feature-settings: normal; font-kerning: auto; font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Properti
investasi.</span><br />
<br />
<span style="font-family: "trebuchet ms" , sans-serif;">Akuntansi untuk pengaturan
bersama (<i style="mso-bidi-font-style: normal;">Joint arrangements</i>) dan aset
tetap yang dikerjasamakan serta properti investasi diatur dalam pernyataan standar
akuntansi pemerintahan tersendiri.</span><br />
<br />
<span style="font-family: "trebuchet ms" , sans-serif;"> PSAP BERBASIS AKRUAL NOMOR 06 TENTANG AKUNTANSI INVESTASI (REVISI 2016) <a href="https://goo.gl/WKdKoR" target="_blank">Download Disini</a></span><br />
<br />
<span style="font-family: "trebuchet ms" , sans-serif;">*** </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Baca Juga: </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi </span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-family: "trebuchet ms" , sans-serif;">Pernyataan Standar Akuntansi Pemerintahan (</span>PSAP) Lengkap <a href="https://akuntansi-pemerintah.blogspot.com/2016/03/standar-akuntansi-pemerintahan-dari.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Buletin Teknis (Bultek) <a href="http://akuntansi-pemerintah.blogspot.co.id/2012/06/buletin-teknis-bultek-standar-akuntansi.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Interpretasi Pernyataan Standar Akuntansi Pemerintahan (IPSAP) <a href="https://akuntansi-pemerintah.blogspot.com/2014/08/interpretasi-pernyataan-standar_25.html" target="_blank">lihat disini </a></span>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-55363638535219108192017-05-31T10:14:00.000+07:002017-05-31T10:36:40.549+07:00Prinsip Akuntansi dan Pelaporan Keuangan : KONSISTENSI (CONSISTENCY)<!--[if gte mso 9]><xml>
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<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Standar
Akuntansi Pemerintah (SAP), dalam Kerangka Konseptual Akuntansi Pemerintahan (KKAP)
menyatakan bahwa ada delapan prinsip akuntansi dan pelaporan keuangan. Prinsip
tersebut adalah”</span></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<ul>
<li><span style="font-family: "verdana" , sans-serif;">Basis akuntansi; </span></li>
<li><span style="font-family: "verdana" , sans-serif;">Prinsip nilai historis;</span></li>
<li><span style="font-family: "verdana" , sans-serif;">Prinsip realisasi;</span></li>
<li><span style="font-family: "verdana" , sans-serif;">Prinsip substansi mengungguli bentuk formal;</span></li>
<li><span style="font-family: "verdana" , sans-serif;">Prinsip periodisitas;</span></li>
<li><span style="font-family: "verdana" , sans-serif;">Prinsip konsistensi; </span></li>
<li><span style="font-family: "verdana" , sans-serif;">Prinsip pengungkapan lengkap; dan</span></li>
<li><span style="font-family: "verdana" , sans-serif;">Prinsip penyajian wajar.</span></li>
</ul>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Salah satu
diantaranya ialah prinsip “KONSISTENSI” (<i style="mso-bidi-font-style: normal;">CONSISTENCY</i>).</span><br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhjH03uJrjrLQtM0Aqdzi4E9kydoCVTzjQUIy_DRIClkspmHHdTQmE2dgLxGUAQNOyptbm5PdnsKwcQsIu6bFOgLFCD-fELUmAd-bVvh3VDtoe5qOqSA8rZnyqTz205-_nIH-URsRkA6JBS/s1600/akuntansi-konsistensi.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1080" data-original-width="1080" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhjH03uJrjrLQtM0Aqdzi4E9kydoCVTzjQUIy_DRIClkspmHHdTQmE2dgLxGUAQNOyptbm5PdnsKwcQsIu6bFOgLFCD-fELUmAd-bVvh3VDtoe5qOqSA8rZnyqTz205-_nIH-URsRkA6JBS/s400/akuntansi-konsistensi.jpg" width="400" /></a></div>
</div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Pada paragraf 52
<span style="mso-spacerun: yes;"> </span>KKAP, dijelaskan bahwa konsistensi
merupakan perlakuan akuntansi yang sama diterapkan pada kejadian yang serupa
dari periode ke periode oleh suatu entitas pelaporan (prinsip konsistensi
internal). Hal ini tidak berarti bahwa tidak boleh terjadi perubahan dari satu metode
akuntansi ke metode akuntansi yang lain. Namun, metode akuntansi yang dipakai
dapat diubah dengan syarat bahwa metode yang baru diterapkan mampu memberikan
informasi yang lebih baik dibanding metode lama. Pengaruh atas perubahan
penerapan metode ini diungkapkan dalam Catatan atas Laporan Keuangan. </span></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Perlakukan yang
sama tersebut diharapkan agar laporan keuangan tersebut dalam memberikan
informasi yang akurat dan dapat dibandingkan.</span></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Bayangkan saja
jika laporan keuangan pada tahun lalu, tahun ini, dan tahun depan disusun
dengan kebijakan dan asumsi akuntansi yang selalu berubah, maka sulit bagi
pengguna informasi membanding suatu informasi yang disajikan pada laporan
keuangan.</span></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Misalnya saja,
saat Pemerintah menyajikan beban penyusutan dengan kondisi berikut:</span></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<ul>
<li><span style="font-family: "verdana" , sans-serif;">Tahun Lalu<span style="mso-tab-count: 1;"> </span>: Tidak Ada Penyusutan</span></li>
<li><span style="font-family: "verdana" , sans-serif;">Tahun Ini<span style="mso-tab-count: 1;"> </span>: Penyusutan Metode Garis Lurus</span></li>
<li><span style="font-family: "verdana" , sans-serif;">Tahun Depan<span style="mso-tab-count: 1;"> </span>: Penyusutan Metode Berganda</span></li>
</ul>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Nah, gimana tuh?
Jadi agak ribet kan membandingkan nilai penyusutan dari tahun ke tahun.</span></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Bicara tentang
konsistensi, bukan berarti akuntansi pemerintah anti terhadap perubahan.</span></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Namun, jika
perubahan tersebut “tidak penting-penting amat”, maka perubahan perlu dihindari
dan konsistensi itu kedepankan.</span></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<span style="font-family: "verdana" , sans-serif;">
</span><br />
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Sekian wacana
singkat tentang KONSISTENSI sebagai bagian dari prinsip akuntansi dan pelaporan
keuangan.</span></div>
<span style="font-family: "verdana" , sans-serif;">
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<![endif]-->Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-1830151361127010766.post-79299713698480113642017-05-22T09:03:00.000+07:002017-05-22T09:03:44.964+07:00Setelah 12 Tahun, Pemerintah Pusat Akhirnya Peroleh Nilai WTP dari BPK<a href="http://JAKARTA, KOMPAS.com - Ketua Badan Pemeriksa Keuangan (BPK) RI Moermahadi Soerja Djanegara menyampaikan laporan hasil pemeriksaan BPK RI atas Laporan Keuangan Pemerintah Pusat (LKPP) tahun 2016 kepada DPR RI dalam Sidang Paripurna DPR, Jumat (19/5/2017). Dalam laporannya, Moermahadi menyatakan, BPK berpendapat bahwa LKPP 2016 telah disajikan secara wajar untuk seluruh aspek material sesuai dengan Standar Akuntansi Pemerintahan. "Dengan demikian, kami menyatakan pendapat Wajar Tanpa Pengecualian (WTP) atas LKPP 2016. Opini WTP atas LKPP 2016 ini merupakan yang pertama kali diperoleh pemerintah pusat setelah 12 tahun menyampaikan pertanggungjawaban Pelaksanaan APBN berupa LKPP sejak 2004," kata Moermahadi. Moermahadi mengatakan, meskipun LKPP 2016 telah disajikan secara wajar atas seluruh aspek yang material, namun pemerintah tetap perlu menindaklanjuti rekomendasi BPK atas temuan sistem pengendalian internal dan kepatuhan. Tindak lanjut rekomendasi tersebut penting bagi pemerintah sehingga penyajian pertanggungjawaban pelaksaan APBN mendatang akan baik. Dalam pemeriksaan LKPP 2016, BPK mendapatkan sejumlah temuan diantaranya pengelolaan PNBP pada 46 Kementerian/Lembaga (K/L) belum sesuai ketentuan. Temuan lain, yaitu pengembalian pajak tahun 2016 senilai Rp 1,15 triliun tidak memperhitungkan piutang pajaknya senilai Rp 879,02 miliar. "Pengelolaan hibah langsung berupa uang/barang/jasa senilai Rp 2,85 triliun pada 16 K/L tidak sesuai ketentuan," ucap Moermahadi. Terakhir, temuan penganggaran pelaksanaan belanja senilai Rp 11,41 triliun tidak sesuai ketentuan dan penatausahaan utang senilai Rp 4,92 triliun belum memadai." target="_blank"><b>JAKARTA, KOMPAS.com </b></a>- Ketua Badan Pemeriksa Keuangan (BPK) RI Moermahadi Soerja Djanegara menyampaikan laporan hasil pemeriksaan BPK RI atas Laporan Keuangan Pemerintah Pusat (LKPP) tahun 2016 kepada DPR RI dalam Sidang Paripurna DPR, Jumat (19/5/2017).<br /><br />Dalam laporannya, Moermahadi menyatakan, BPK berpendapat bahwa LKPP 2016 telah disajikan secara wajar untuk seluruh aspek material sesuai dengan Standar Akuntansi Pemerintahan.<br /><br />"Dengan demikian, kami menyatakan pendapat Wajar Tanpa Pengecualian (WTP) atas LKPP 2016. Opini WTP atas LKPP 2016 ini merupakan yang pertama kali diperoleh pemerintah pusat setelah 12 tahun menyampaikan pertanggungjawaban Pelaksanaan APBN berupa LKPP sejak 2004," kata Moermahadi.<br /><br />Moermahadi mengatakan, meskipun LKPP 2016 telah disajikan secara wajar atas seluruh aspek yang material, namun pemerintah tetap perlu menindaklanjuti rekomendasi BPK atas temuan sistem pengendalian internal dan kepatuhan.<br /><br />Tindak lanjut rekomendasi tersebut penting bagi pemerintah sehingga penyajian pertanggungjawaban pelaksaan APBN mendatang akan baik.<br /><br />Dalam pemeriksaan LKPP 2016, BPK mendapatkan sejumlah temuan diantaranya pengelolaan PNBP pada 46 Kementerian/Lembaga (K/L) belum sesuai ketentuan.<br /><br />Temuan lain, yaitu pengembalian pajak tahun 2016 senilai Rp 1,15 triliun tidak memperhitungkan piutang pajaknya senilai Rp 879,02 miliar.<br /><br />"Pengelolaan hibah langsung berupa uang/barang/jasa senilai Rp 2,85 triliun pada 16 K/L tidak sesuai ketentuan," ucap Moermahadi.<br /><br />Terakhir, temuan penganggaran pelaksanaan belanja senilai Rp 11,41 triliun tidak sesuai ketentuan dan penatausahaan utang senilai Rp 4,92 triliun belum memadai.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-86976754931878501722017-05-01T12:51:00.000+07:002017-09-19T13:17:19.179+07:00PERATURAN MENTERI DALAM NEGERI NOMOR 6 TAHUN 2017 TENTANG PERUBAHAN ATAS PERATURAN MENTERI DALAM NEGERI NOMOR 77 TAHUN 2014 TENTANG PEDOMAN TATA CARA PENGHITUNGAN, PENGANGGARAN DALAM APBD, DAN TERTIB ADMINISTRASI PENGAJUAN, PENYALURAN, DAN LAPORAN PERTANGGUNGJAWABAN PENGGUNAAN BANTUAN KEUANGAN PARTAI POLITIK <!--[if gte mso 9]><xml>
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<span style="font-family: "arial" , "sans-serif";">Peraturan
Menteri Dalam Negeri (Permendagri) Nomor 6 Tahun 2017 tentang Perubahan atas Peraturan
Permendagri Nomor 77 Tahun 2014 tentang Pedoman Tata Cara Penghitungan,
Penganggaran Dalam APBD, dan Tertib Administrasi Pengajuan, Penyaluran, dan
Laporan Pertanggungjawaban Penggunaan Bantuan Keuangan Partai Politik, ditetapkan
di Jakarta pada tanggal 20 Januari 2017 oleh Menteri Dalam Negeri, Tjahjo Kumolo.</span><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEghAUXBH5OT9y8NNckJ-4PwpztWm1mJaW8jS2_RgAiiLRRtng1ojB1mror0BAUkCGS0ha3mdyUasyqOn7ZkeAbqaDX87pyNmLSCS2a76SbxBzWaWLkA8MV2hZJ1SYUXtcuq1NBODCQ6HT6D/s1600/1505801034718.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1600" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEghAUXBH5OT9y8NNckJ-4PwpztWm1mJaW8jS2_RgAiiLRRtng1ojB1mror0BAUkCGS0ha3mdyUasyqOn7ZkeAbqaDX87pyNmLSCS2a76SbxBzWaWLkA8MV2hZJ1SYUXtcuq1NBODCQ6HT6D/s320/1505801034718.jpg" width="320" /></a></div>
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<br /></div>
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<span style="color: black; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Bantuan
keuangan adalah bantuan keuangan yang bersumber dari Anggaran Pendapatan dan
Belanja Negara/Anggaran Pendapatan dan Belanja Daerah yang diberikan secara
proporsional kepada partai politik yang mendapatkan kursi di Dewan Perwakilan
Rakyat, Dewan Perwakilan Rakyat Daerah Provinsi, dan Dewan Perwakilan Rakyat
Daerah Kabupaten/Kota yang penghitungannya berdasarkan jumlah perolehan suara.</span></div>
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<span style="font-family: "arial" , "sans-serif";">Pemerintah<span style="mso-spacerun: yes;"> </span>memberikan bantuan keuangan kepada Partai
Politik tingkat pusat yang mendapatkan kursi di DPR, sedangkan Gubernur/Bupati/Walikota
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provinsi/kabupaten/kota. Bantuan keuangan diberikan secara proporsional yang penghitungannya
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partai politik menyampaikan surat permohonan bantuan keuangan partai politik
tingkat pusat kepada Menteri Dalam Negeri melalui Direktur Jenderal Politik dan
Pemerintahan Umum dengan tembusan disampaikan kepada Menteri Keuangan, Menteri
Hukum dan Hak Asasi Manusia, dan Ketua Komisi Pemilihan Umum. Surat permohonan tersebut
ditandatangani oleh Ketua Umum dan Sekretaris Jenderal atau sebutan lainnya
yang terdaftar di Kementerian Hukum dan Hak Asasi Manusia.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "sans-serif";">Permendagri
Nomor 6 Tahun 2017 tentang Perubahan atas Peraturan Permendagri Nomor 77 Tahun
2014 tentang Pedoman Tata Cara Penghitungan, Penganggaran Dalam APBD, dan
Tertib Administrasi Pengajuan, Penyaluran, dan Laporan Pertanggungjawaban
Penggunaan Bantuan Keuangan Partai Politik dapat <a href="https://goo.gl/qfbX8F" target="_blank">diunduh di sini</a>.</span></div>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 9"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 9"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="header"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="35" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="envelope address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="toa heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="1" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
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<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
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<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
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<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
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<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
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<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
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<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "sans-serif";">Permendagri
No 77 Tahun 2014 tentang Pedoman Tata Cara Penghitungan, Penganggaran Dalam
APBD, dan Tertib Administrasi Pengajuan, Penyaluran, dan Laporan
Pertanggungjawaban Penggunaan Bantuan Keuangan Partai Politik dapat <a href="http://akuntansi-pemerintah.blogspot.co.id/2014/12/peraturan-menteri-dalam-negeri-nomor-77.html" target="_blank">dibaca disini.</a></span></div>
<br />
<br />
<br />
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-62110844340070993042016-09-06T11:47:00.000+07:002016-09-06T11:47:27.280+07:00Peraturan Pemerintah Nomor 18 Tahun 2016 Tentang Perangkat Daerah<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Verdana,sans-serif;">Setelah Undang-Undang Nomor 23 Tahun
2014 tentang Pemerintahan Daerah sebagaimana telah diubah beberapa kali,
terakhir dengan Undang-Undang Nomor 9 Tahun 2015 tentang Perubahan Kedua atas
Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah disahkan, maka
ditetapkan Peraturan Pemerintah Nomor 18 Tahun 2016 Tentang Perangkat Daerah.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Verdana,sans-serif;">Setelah PP 18 Tahun 2016
ditetapkan, maka Peraturan Pemerintah Nomor 41 Tahun 2007 tentang Organisasi
Perangkat Daerah dicabut dan dinyatakan tidak berlaku</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Verdana,sans-serif;">Unduh Peraturan Pemerintah Nomor 18
Tahun 2016 Tentang Perangkat Daerah klik <a href="http://goo.gl/DToKXX" target="_blank">disini</a></span></div>
Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-1830151361127010766.post-41057725429490698622016-06-29T09:35:00.003+07:002017-09-07T17:44:52.531+07:00(REVISI 2015) EXPOSURE DRAFT PSAP NO. 06 AKUNTANSI INVESTASI<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">Komite Standar Akuntansi Pemerintahan
telah<span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">menyusun</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;"> Exposure Draft (ED)<span style="mso-spacerun: yes;">
</span>PSAP 06<span style="mso-spacerun: yes;"> </span>(revisi<span style="mso-spacerun: yes;"> </span>2015):<span style="mso-spacerun: yes;">
</span>Akuntansi Investasi untuk disebarluaskan<span style="mso-spacerun: yes;">
</span>dan<span style="mso-spacerun: yes;"> </span>ditanggapi<span style="mso-spacerun: yes;"> </span>oleh entitas pemerintah pusat, entitas
pemerintah daerah, dan pihak lainnya</span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"> sebagai bagian dari <i style="mso-bidi-font-style: normal;">due process</i>
penyusunan PSAP. </span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">ED PSA</span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">P 06</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;"> (revisi 201</span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">5</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">) ini disebarluaskan dalam bentuk buku</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"> </span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">dan</span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"> melalui</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;"> situs </span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">KSAP</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">: www.</span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">ksap.org. </span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">Tanggapan akan sangat berguna jika memaparkan
permasalahan secara<span style="mso-spacerun: yes;"> </span>jelas<span style="mso-spacerun: yes;"> </span>dan<span style="mso-spacerun: yes;">
</span>alternatif<span style="mso-spacerun: yes;"> </span>saran<span style="mso-spacerun: yes;"> </span>yang<span style="mso-spacerun: yes;">
</span>didukung<span style="mso-spacerun: yes;"> </span>dengan alasan.</span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">ED<span style="mso-spacerun: yes;">
</span>PSAP 06<span style="mso-spacerun: yes;"> </span>(revisi<span style="mso-spacerun: yes;"> </span>2015):<span style="mso-spacerun: yes;">
</span><i style="mso-bidi-font-style: normal;">Akuntansi Investasi</i><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">merupakan </span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">revisi </span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">atas</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;"> PSA</span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">P</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span>06<span style="mso-spacerun: yes;"> </span>(2010):<span style="mso-spacerun: yes;">
</span><i style="mso-bidi-font-style: normal;">Akuntansi Investasi</i></span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">, yang merupakan bagian dari
Lampiran I Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.
<span style="mso-spacerun: yes;"> </span></span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;">PSA</span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">P</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span>06<span style="mso-spacerun: yes;"> </span>(2010):<span style="mso-spacerun: yes;">
</span><i style="mso-bidi-font-style: normal;">Akuntansi Investasi</i></span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"> <span lang="EN-US">telah diberlakukan sejak tanggal 1
Januari 2015.</span></span> </div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
Adapun perubahan penting dalam ED PSAP 06 (revisi 2015) adalah sebagai
berikut:</div>
<br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: -1.0pt; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Arial Narrow"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-themecolor: text1;">Penyempurnaan pengaturan dalam Metode Akuntansi Investasi terutama untuk:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: -1.0pt; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Arial Narrow"; mso-themecolor: text1;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-themecolor: text1;">Metode ekuitas, dalam rangka menyelaraskan <span style="mso-bidi-font-style: italic;">pencatatan nilai investasi secara proporsional dengan nilai ekuitas badan
usaha penerima investasi (<i>investee</i>), termasuk dalam pengakuan bagian
laba/rugi pemerintah dalam Laporan Operasional, pengakuan penerimaan dividen
tunai dan perubahan lainnya yang mempengaruhi nilai ekuitas badan usaha
penerima investasi (<i>investee</i>). </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: -1.0pt; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Arial Narrow"; mso-themecolor: text1;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-themecolor: text1;">Metode nilai bersih yang dapat direalisasikan, dalam rangka mengatur
penerapannya untuk investasi non permanen yang akan dilepas/dijual atau investasi
non permanen berupa tagihan seperti Dana Bergulir.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: -1.0pt; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -18.0pt;">
<span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">Pengaturan mengenai
penyajian investasi bernilai nihil/negatif pada Neraca Pemerintah.</span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: -1.0pt; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -18.0pt;">
<span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">Pengaturan mengenai
pertukaran aset investasi dengan aset non moneter.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: -1.0pt; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -18.0pt;">
<br /></div>
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<span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">***</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: -1.0pt; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;">Hal yang menjadi sorotan dalam pelaporan keuangan (akrual) baik di pemerintah pusat maupun daerah terletak pada poin 1 dan 2.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: -1.0pt; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -18.0pt;">
<br /></div>
***<br />
(REVISI 2015) EXPOSURE DRAFT PSAP NO. 06 AKUNTANSI INVESTASI (<a href="https://goo.gl/OG2LNh" target="_blank">download disini</a>)<br />
<br />
<span style="font-family: "trebuchet ms" , sans-serif;">*** </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Baca Juga: </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi </span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-family: "trebuchet ms" , sans-serif;">Pernyataan Standar Akuntansi Pemerintahan (</span>PSAP) Lengkap <a href="https://akuntansi-pemerintah.blogspot.com/2016/03/standar-akuntansi-pemerintahan-dari.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Buletin Teknis (Bultek) <a href="http://akuntansi-pemerintah.blogspot.co.id/2012/06/buletin-teknis-bultek-standar-akuntansi.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Interpretasi Pernyataan Standar Akuntansi Pemerintahan (IPSAP) <a href="https://akuntansi-pemerintah.blogspot.com/2014/08/interpretasi-pernyataan-standar_25.html" target="_blank">lihat disini </a></span><br />
<br />
<br />
<span lang="EN-US" style="color: black; font-family: "arial narrow" , "sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"></span><span style="color: black; font-family: "arial narrow" , "sans-serif"; mso-themecolor: text1;"></span>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-15485795417300467922016-06-22T21:51:00.000+07:002016-06-29T08:59:24.058+07:00Peraturan Menteri Dalam Negeri Nomor 31 Tahun 2016 Tentang Pedoman Penyusunan APBD TA 2017<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj5Kl_WDtN2jat7k_dxrA6aRvK6hgSvaeBQkcP_4lfYYARwaB23zlSnY4KzLW6IV1CnAcIgHWRrHANe0vhyphenhyphenBTODfvFssg3W3KydeJP-qpybyrH-R9eq0achWORy0NJz74gdSiUMA7jHxyU-/s1600/APBD_2017.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="190" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj5Kl_WDtN2jat7k_dxrA6aRvK6hgSvaeBQkcP_4lfYYARwaB23zlSnY4KzLW6IV1CnAcIgHWRrHANe0vhyphenhyphenBTODfvFssg3W3KydeJP-qpybyrH-R9eq0achWORy0NJz74gdSiUMA7jHxyU-/s320/APBD_2017.jpg" width="320" /></a></div>
<span style="font-family: "trebuchet ms" , sans-serif;">Pada tanggal 07 Juni 2016, Menteri Dalam Negeri Republik Indonesia, Tjahjo Kumolo, telah menetapkan Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 31 Tahun 2016 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2017.<br /><br />Sebagaimana permendagri pedoman APBD sebelumnya, Permendagri ini mengatur beberapa pokok, meliputi:<br />a. Sinkronisasi kebijakan pemerintah daerah dengan kebijakan Pemerintah;<br />b. Prinsip Penyusunan APBD;<br />c. Kebijakan Penyusunan APBD;<br />d. Teknis Penyusunan APBD; dan<br />e. Hal-hal Khusus Lainnya.<br /><br /><br />Peraturan Menteri Dalam Negeri Nomor 31 Tahun 2016 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2017 (<a href="https://goo.gl/fDgF2O" target="_blank">download disini</a>)<br />Lampiran (<a href="https://goo.gl/4X8ehY" target="_blank">download disini</a>)</span>Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-1830151361127010766.post-42127065820634427442016-06-22T21:42:00.003+07:002016-06-29T08:59:37.003+07:00Peraturan Menteri Dalam Negeri Nomor 52 Tahun 2015 Tentang Pedoman Penyusunan APBD TA 2016<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgBadCXLeUj2Opn46u9NqatKYP93xMvI0Asbfaf_kifyspzRgLPO_afGZfmGk_MJ2Ea4KMsajJmi_ILJB9tgO9CUN8uhga3bS6yCQJbqErK8LcTIeMeQ005wrDh3cLQZX9hgCXvOhv-BDCE/s1600/APBD_2016.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="216" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgBadCXLeUj2Opn46u9NqatKYP93xMvI0Asbfaf_kifyspzRgLPO_afGZfmGk_MJ2Ea4KMsajJmi_ILJB9tgO9CUN8uhga3bS6yCQJbqErK8LcTIeMeQ005wrDh3cLQZX9hgCXvOhv-BDCE/s320/APBD_2016.jpg" width="320" /></a><span style="font-family: "verdana" , sans-serif;"><span style="font-size: small;">Pada tanggal 10 Juni 2015, Menteri Dalam Negeri Republik Indonesia, Tjahjo Kumolo, telah menetapkan Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 52 Tahun 2015 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2016.<br /><br />Sebagaimana permendagri pedoman APBD sebelumnya, Permendagri 52 Tahun 2015 ini mengatur beberapa pokok, meliputi:<br />a. Sinkronisasi kebijakan pemerintah daerah dengan kebijakan Pemerintah;<br />b. Prinsip Penyusunan APBD;<br />c. Kebijakan Penyusunan APBD;<br />d. Teknis Penyusunan APBD; dan<br />e. Hal-hal Khusus Lainnya.<br /><br /><br />Peraturan Menteri Dalam Negeri Nomor 52 Tahun 2015 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2016 (<a href="https://goo.gl/RglAFA" target="_blank">download disini</a>)<br />Lampiran (<a href="https://goo.gl/AmlsvC" target="_blank">download disini</a>)</span></span>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-3324786255322910802016-05-02T10:47:00.001+07:002016-05-02T10:47:51.075+07:00Terakhir: Puisi Perpisahan Dengan CinTA (CTA)<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhgtlDz_qe_LKup6PxhPdv4r-rzdhVhDA3sQTLOu-iiyOlnRNlDZTmmFcPC0UsfZsATxSH0BCtgoouQ5dDC2QH6JI_STPHsZQ_pZeg-juaSADrJkRvj6pojJ69pS7YowBiJgYrdK1ENZ65Z/s1600/aadc-2.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhgtlDz_qe_LKup6PxhPdv4r-rzdhVhDA3sQTLOu-iiyOlnRNlDZTmmFcPC0UsfZsATxSH0BCtgoouQ5dDC2QH6JI_STPHsZQ_pZeg-juaSADrJkRvj6pojJ69pS7YowBiJgYrdK1ENZ65Z/s640/aadc-2.jpg" width="640" /></a></div>
<br />
Penyusutan datang meninggalkan CTA<br />
Ekuitas Dana pergi bersama CTA<br />
Digenangi air racun Akrual pada OnFace-mu<br />
Seperti Aset Rusak Berat yang lelap tidur di Neracamu<br />
Yang berdinding tak wajar penuh pembatasan<br />
Ada apa dengannya<br />
Meninggalkan transaksi untuk dikoreksi<br />
Baru sekali ini aku melihat Akrual dalam mata sebuah LK<br />
Ada apa dengan CaLK-nya?<br />
Tapi aku pasti akan kembali<br />
Dalam satu tahun anggaran<br />
Untuk mempertanyakan kembali Opini-nya<br />
Bukan untuknya<br />
Bukan untuk siapa<br />
Tapi untuk negara<br />
Karena kita ingin sesuai SAP<br />
Itu saja<br />
<br />
#AdaAkrualUnknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-21652362640127314152016-04-30T17:17:00.003+07:002016-04-30T17:42:32.538+07:00Ada Apa Dengan CaLK (Interpretasi 2)<span style="font-family: "courier new" , "courier" , monospace;"></span><br />
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi3rkngg7SpavwmK668QaqvlKgmiJQj92V3uXFgeWsP6FlYLqmmRr60t8BBBdAbL9C3Imt9WlTo1dWyz5OkZPODGlYcmlhQ4ek-QLm9iJuP94xZRzdJJBnU1i0-Jvh6WzfdJDYGwcxuhlzo/s1600/aadc-2.jpg" imageanchor="1"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi3rkngg7SpavwmK668QaqvlKgmiJQj92V3uXFgeWsP6FlYLqmmRr60t8BBBdAbL9C3Imt9WlTo1dWyz5OkZPODGlYcmlhQ4ek-QLm9iJuP94xZRzdJJBnU1i0-Jvh6WzfdJDYGwcxuhlzo/s640/aadc-2.jpg" width="640" /></a><br />
<span style="font-family: "courier new" , "courier" , monospace;">Kulari ke LRA kemudian LPSal-ku<br /> Kulari ke LO kemudian LPE-ku<br /> Koreksi… Koreksi dan sendiri aku benci!<br /> Ingin wajar aku mau harga pasar<br /> Beban aku dengan penat<br /> Koreksi saja engkau pekat<br /> Seperti berjelaga jika ku posting sendiri<br /> Pecahkan saja CaLK-nya biar ramai<br /> Biar mengaduh sampai gaduh<br /> Ada bidang akuntansi menyulap jurnal-jurnal belang ditembok Neraca putih<br /> Kenapa tak goyangkan saja Opini-nya biar terdera<br /> Atau aku harus jadi widyaiswara Pusdiklat atau ke Balai</span><br />
<br />
<span style="font-family: "courier new" , "courier" , monospace;"><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/adaakrual?source=feed_text&story_id=10208091462996297"><span class="_58cl">#</span><span class="_58cm">AdaAkrual</span></a></span><br />
<br />
<span style="font-family: "courier new" , "courier" , monospace;"><span class="_58cm">Karya: KSAP (Komunitas Standar Aku-cinta <span style="font-family: "courier new" , "courier" , monospace;">Pe<span style="font-family: "courier new" , "courier" , monospace;">merintahan</span></span>)</span></span>Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-1830151361127010766.post-57489700660352316342016-04-22T12:12:00.001+07:002016-04-22T12:12:49.066+07:00Peraturan Pemerintah Nomor 84 Tahun 2014 Tentang Penjualan Barang Milik Negara/Daerah Berupa Kendaraan Perorangan Dinas<!--[if gte mso 9]><xml>
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<span lang="EN-US">Peraturan Pemerintah Republik Indonesia</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Nomor 84 Tahun
2014</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">tentang</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Penjualan Barang Milik Negara/Daerah Berupa </span><span style="mso-ansi-language: IN;">K</span><span lang="EN-US">endaraan Perorangan Dinas</span><span style="mso-ansi-language: IN;"> d</span><span lang="EN-US">itetapkan </span><span style="mso-ansi-language: IN;">d</span><span lang="EN-US">i Jakarta,</span><span style="mso-ansi-language: IN;"> p</span><span lang="EN-US">ada Tanggal 17 Oktober
2014</span><span style="mso-ansi-language: IN;">, oleh </span><span lang="EN-US">Presiden
Republik Indonesia,</span><span style="mso-ansi-language: IN;"> Bapak </span><span lang="EN-US">DR. H. Susilo Bambang Yudhoyono</span></div>
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<br /></div>
<div class="MsoNormal">
<span lang="EN-US">Peraturan Pemerintah Republik Indonesia</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Nomor 84 Tahun
2014</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span style="mso-ansi-language: IN;">merupakan peraturan lanjutan/khusus (lex
specialis) dar </span><span lang="EN-US">Peraturan Pemerintah Nomor 27 Tahun 2014
tentang Pengelolaan Barang Milik Negara/Daerah (Lembaran Negara Republik
Indonesia Tahun 2014 Nomor 92, Tambahan Lembaran Negara Republik</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Indonesia
Nomor 5533).</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">Pada saat Peraturan Pemerintah ini mulai
berlaku, Peraturan Pemerintah Nomor 46 Tahun 1971 tentang </span><span lang="EN-US" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US">Penjualan Kendaraan Dinas Perorangan Milik Negara (Lembaran Negara
Republik Indonesia Tahun 1971</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Nomor 59, Tambahan Lembaran Negara Republik
Indonesia Nomor 2967), dicabut dan dinyatakan tidak</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">berlaku.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">Silahkan Dowloadn PP 84 Tahun 2014 <a href="https://goo.gl/lskTz8" target="_blank">disini</a> </span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-59786081033884191632016-04-22T11:52:00.000+07:002016-04-22T11:52:38.676+07:00Peraturan Pemerintah Republik Indonesia Nomor 27 Tahun 2014 Tentang Pengelolaan Barang Milik Negara/Daerah<!--[if gte mso 9]><xml>
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<span lang="EN-US">Peraturan Pemerintah Republik Indonesia</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Nomor 27 Tahun
2014</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Tentang</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Pengelolaan Barang Milik Negara/Daerah</span><span style="mso-ansi-language: IN;"> d</span><span lang="EN-US">itetapkan di Jakarta</span><span style="mso-ansi-language: IN;">, </span><span lang="EN-US">pada tanggal 24 April
2014</span><span style="mso-ansi-language: IN;">, oleh </span><span lang="EN-US">Presiden
Republik Indonesia,</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span style="mso-ansi-language: IN;">D</span><span lang="EN-US">r. H. Susilo Bambang Yudhoyono.</span></div>
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<br /></div>
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<span lang="EN-US">Pada saat Peraturan Pemerintah ini mulai
berlaku, Peraturan</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Pemerintah Nomor 6 Tahun 2006 tentang Pengelolaan Barang</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Milik
Negara/Daerah (Lembaran Negara Republik Indonesia</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Tahun 2006 Nomor 20,
Tambahan Lembaran Negara Republik</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Indonesia Nomor 4609) sebagaimana telah diubah
dengan</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Peraturan Pemerintah Nomor 38 Tahun 2008 tentang Perubahan Atas Peraturan Pemerintah Nomor 6
Tahun 2006</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Tentang Pengelolaan Barang Milik Negara/Daerah (Lembaran</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Negara
Republik Indonesia Tahun 2008 Nomor 78, Tambahan</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">Lembaran Negara Republik
Indonesia Nomor 4855), dicabut</span><span lang="EN-US" style="mso-ansi-language: IN;"> </span><span lang="EN-US">dan dinyatakan tidak berlaku.</span></div>
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<br /></div>
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<span lang="EN-US">Silahkan download PP 27 Tahun 2014 <a href="https://goo.gl/pIhFkp" target="_blank">disini</a> </span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-7096192232788549842016-04-22T11:27:00.000+07:002016-04-26T08:38:47.484+07:00Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 19 Tahun 2016 Tentang Pedoman Pengelolaan Barang Milik Daerah<!--[if gte mso 9]><xml>
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Name="List Bullet 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 5"/>
<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Closing"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
UnhideWhenUsed="true" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
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<![endif]--><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;">Peraturan Menteri
Dalam Negeri Republik Indonesia Nomor 19 Tahun 2016 Tentang Pedoman Pengelolaan
Barang Milik Daerah ditetapkan di Jakarta pada tanggal 6 April 2016 oleh</span></span><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;"><span lang="EN-US"> Menteri Dalam Negeri Republik Indonesia
Tjahjo Kumolo</span></span></span><span style="font-size: small;">.</span><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;"><br /></span></span><br />
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;"><br /></span></span>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;">Peraturan Menteri
Dalam Negeri Republik Indonesia Nomor 19 Tahun 2016 merupakan aturan lanjutan atas </span></span><a href="http://akuntansi-pemerintah.blogspot.co.id/2016/04/peraturan-pemerintah-republik-indonesia.html" target="_blank">Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang MilikNegara/Daerah</a> dan <a href="http://akuntansi-pemerintah.blogspot.co.id/2016/04/peraturan-pemerintah-nomor-84-tahun.html" target="_blank">Peraturan Pemerintah Nomor 84 Tahun 2014 tentang Penjualan Barang MilikNegara/Daerah Berupa Kendaraan Perorangan Dinas.</a></span></span></div>
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;">
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<br /></div>
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;">
</span></span><br />
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="font-size: small;">Silahkan download Permendagri 19 Tahun 2016 <a href="https://goo.gl/5QrUH7" target="_blank">disini</a></span></span><br />
<div>
<span style="font-family: "arial" , "helvetica" , sans-serif;">Untuk lampiran Permendagri 19 Tahun 2016 dapat diunduh <a href="https://goo.gl/o7QSa0" target="_blank">disini</a></span></div>
Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-1830151361127010766.post-79468176722101167122016-04-19T19:30:00.002+07:002016-04-19T19:30:51.720+07:00Menguji Audit BPK<h2>
<span style="font-size: small;">Oleh Eko Suryono</span></h2>
POLEMIK audit BPK semakin menarik dalam dinamika perkembangan kasus
pengadaan tanah RS Sumber Waras yang melibatkan Gubernur DKI Jakarta,
Ahok. Kasus yang kini ditangani KPK itu menjadi sangat kental nuansa
politik dengan adanya pilkada DKI Jakarta tahun depan. Pilihan Ahok yang
akan maju dalam Pilkada 2017 melalui jalur independen berdampak meluas
dengan minimnya dukungan partai politik dalam berbagai hal, termasuk
kasus Sumber Waras.<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiECk-jDU3tcdUAGv45C3prBrmdRRDJf53n3iTZpHsJL6sl0wOnhN28dcVLnmSxYiwp29vHSERcKa_INwbsn3ixS_UDCvZMqVSXh9XBRVVqG_ami-_1GxuaNulUTi_0FeIezXGRia5OYdnf/s1600/spkn.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiECk-jDU3tcdUAGv45C3prBrmdRRDJf53n3iTZpHsJL6sl0wOnhN28dcVLnmSxYiwp29vHSERcKa_INwbsn3ixS_UDCvZMqVSXh9XBRVVqG_ami-_1GxuaNulUTi_0FeIezXGRia5OYdnf/s1600/spkn.jpg" /></a></div>
Bukti yang tersedia dan paling mudah digunakan sebagai dasar terkuat
kasus ini adalah hasil audit BPK, baik dalam audit keuangan (general
audit) maupun audit investigatif yang telah dilaksanakannya. Perlu
diketahui sebelumnya bahwa dalam audit keuangan yang dilakukan rutin
tiap tahun, BPK juga melakukan penilaian atas pengendalian internal yang
dilakukan auditee dan kepatuhan atas ketentuan perundangundangan.
Sedang audit investigasi dilakukan untuk mendalami satu permasalahan
khusus tertentu. Masing-masing dilakukan dengan prosedur tersendiri yang
disebut sebagai Standar Pemeriksaan.<br />
<br />
Meskipun telah ditentukan suatu Standar Pemeriksaan, sebagai suatu
bentuk kegiatan profesional audit tidak bisa tidak melibatkan judgement
dari auditor atau pemeriksa. Langkahlangkah atau tahapan audit serta
pengembangan metode yang dilakukan selama proses audit sangat bergantung
pada profesionalisme auditor. Semakin auditor bertindak profesional,
semakin baik dan objektif hasil audit. Hasil audit yang disajikan dalam
Laporan Audit BPK akan digunakan sebagai salah satu bukti yang digunakan
oleh hakim dalam memutuskan perkara.<br />
<br />
Mengutip dalam putusan Mahkamah Konstitusi Nomor 31/PUU-X/2012
”Mengenai terbukti atau tidak terbuktinya kerugian negara yang
disebutkan dalam LHPKKN (Laporan Penghitungan Kerugian Keuangan Negara)
atau sahtidak sahnya LHPKKN tersebut tetap merupakan wewenang mutlak
dari hakim yang mengadilinya” lebih lanjut dijelaskan ”….digunakan atau
tidaknya informasi tersebut dalam pengambilan putusan merupakan
kemerdekaan hakim yang mengadili perkara.” Pendapat Ahok atas laporan
BPK yang ngaco dapat dibuktikan di pengadilan dengan bukti-bukti yang
melawan hasil audit tersebut.<br />
<br />
Tentunya simpulan mana yang lebih benar akan ditentukan hakim. Dalam
posisi ini, perguliran kasus ke ranah pengadilan merupakan langkah yang
ideal. Perang opini di media dapat mengakibatkan kesalahan persepsi
masyarakat awam. Sebagai contoh, Ketua BPK menerangkan adanya transaksi
tunai yang dilakukan akhir tahun dalam pembayaran lahan Sumber Waras.<br />
Masyarakat awam ada yang mengartikan transaksi tunai ini dalam bentuk
pecahan uang kertas yang jika dijumlahkan seberat lebih dari 7 ton,
padahal pengertian tunai dewasa ini sudah mengalami perluasan bentuk.
Penggunaan cek, transfer bank, dan wesel dapat termasuk dalam pengertian
tunai.<br />
<br />
<strong>Etik dan Profesionalisme</strong><br />
Kasus Sumber Waras membawa KPK pada situasi sulit yang menuntut
kehati-hatian berlebih. Catatan sempurna yang dimiliki KPK di
persidangan menunjukkan kehati-hatian dalam penanganan kasus korupsi.
Dalam penggunaan Laporan BPK sebagai alat bukti, KPK memiliki tanggung
jawab untuk melakukan review untuk memastikan validitas dan relevansinya
dengan bukti-bukti pendukung lainnya. Konstelasi politik dapat
mengganggu bukti-bukti kejadian sebenarnya melalui pendapat-pendapat
bias yang mungkin mempengaruhi pemahaman kasus dan posisi hukum.
Pengembangan kasus mungkin tidak lagi murni proses hukum untuk mencari
kebenaran.<br />
<br />
Profesionalisme dalam dunia audit dipengaruhi oleh tiga faktor:
integritas, independensi, dan kemahiran. Ketiga faktor inipun menjadi
syarat pemeriksa yang tercantum dalam Standar Pemeriksaan Keuangan
Negara (SPKN). Integritas merupakan sikap jujur dan kesungguhan untuk
melakukan pekerjaan sebaik- baiknya, sedangkan independensi merupakan
sikap netral dan tidak memihak baik sebagai kawan maupun lawan. Dalam
SPKN disebutkan pemeriksa harus objektif dan bebas dari benturan
kepentingan (conflict of interest) dalam menjalankan tanggung jawab
profesionalnya.<br />
<br />
Kemahiran meliputi kemampuan teknis serta kecermatan dalam melakukan
audit. Dengan pemberitaan yang beredar dan bermunculannya bukti-bukti
baru yang mengundang pro dan kontra, sangat tidak adil rasanya untuk
melakukan justifikasi bahwa audit BPK tidak baik atau salah. Apalagi
kita tidak dapat membandingkan bukti tersebut dengan bukti yang
diperoleh BPK. Akan tetapi, pemberitaan atas pejabat BPK yang terkait
Panama Papers atau usaha penjualan lahan TPU ke Pemprov DKI Jakarta
memaksa kita untuk mempertanyakan integritas dan independensi BPK
terlepas benar tidaknya berita tersebut.<br />
<br />
Ditambah lagi proses check and balance yang kurang transparan
ditunjukkan dengan sidang etik internal yang tidak terbuka semakin
menambah keraguan publik. Padahal dari aspek kemahiran, pegawai-pegawai
BPK tidak kalah dengan organisasi pemeriksa di negara lain. Hal ini
dapat terlihat dengan kepercayaan yang diberikan PBB kepada BPK untuk
melakukan audit Lembaga Nuklir PBB IAEA periode 2016 sampai dengan 2017.
Kejadian ini sebaiknya dapat digunakan sebagai momentum untuk melakukan
perbaikan pada tubuh BPK. Bagaimanapun, BPK merupakan lembaga tinggi
negara yang harus dijunjung tinggi kredibilitasnya sebagaimana lembaga
tinggi lainnya dalam Negara Kesatuan Republik Indonesia.(50)<br />
<br />
Disadur dari Publikasi <a href="http://berita.suaramerdeka.com/smcetak/menguji-audit-bpk/" target="_blank">Suara Merdeka</a><br />
Penulis adalah Alumni STAN Akuntansi Pemerintahan (2004-2007)Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-1830151361127010766.post-33015005359888091772016-03-22T10:00:00.000+07:002017-09-07T17:45:48.179+07:00Standar Akuntansi Pemerintahan dari Basis Kas menjadi Basis Akrual<br />
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Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan dapat didownload <a href="https://goo.gl/QmXtXH" target="_blank">disini.</a><br />
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Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (Akrual) dapat didownload <a href="https://goo.gl/bQvcGw" target="_blank">disini</a><br />
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PEMUTAKHIRAN:<br />
1. PSAP Nomor 13 tentang Penyajian Laporan Keuangan Badan Layanan Umum, (<a href="http://goo.gl/ZehYDo" target="_blank">unduh disini</a>)<br />
2. PSAP Nomor 06 tentang Akuntansi Investasi (Revisi 2016) (<a href="https://goo.gl/WKdKoR" target="_blank">unduh disini</a>)<br />
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<span style="font-family: "trebuchet ms" , sans-serif;">*** </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Baca Juga: </span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Buletin Teknis (Bultek) <a href="http://akuntansi-pemerintah.blogspot.co.id/2012/06/buletin-teknis-bultek-standar-akuntansi.html" target="_blank">lihat disini</a></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;">Koleksi Interpretasi Pernyataan Standar Akuntansi Pemerintahan (IPSAP) <a href="https://akuntansi-pemerintah.blogspot.com/2014/08/interpretasi-pernyataan-standar_25.html" target="_blank">lihat disini </a></span><br />
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