Free Essay

Mono

In: Business and Management

Submitted By mono
Words 2311
Pages 10
Kuis (kelompok)

Adinda Putri Nursa’adah (09121003)

Azhary Pramono (09121023)

AKUNTANSI KEUANGAN DAERAH

Definisi : Suatu proses identifikasi, pengukuran, pencatatan, dan pelaporan transaksi ekonomi (keuangan) dari suatu daerah (propinsi,kabupaten, atau kota) yang dijadikan informasi dalam rangka pengambilan keputusan ekonomi oleh pihak-pihak yang memerlukan dan menggunakan sistem pencatatan dasar akuntansi tertentu.

Tujuan pelaporan keuangan pemerintah :

• Akuntabilitas

Mempertanggungjawabkan pengelolaan sumber daya serta pelaksanaan kebijakan yang dipercayakan kepada unit organisasi pemerintah dalam rangka pencapaian tujuan yang telah ditetapkan melalui laporan keuangan pemerintah secara periodik;

• Manajerial

Menyediakan informasi keuangan yang berguna untuk perencanaan dan pengelolaan keuangan pemerintah serta memudahkan pengendalian yang efektif atas seluruh aset, hutang, dan ekuitas dana.

• Transparansi

Menyediakan informasi keuangan yang terbuka bagi masyarakat dalam rangka mewujudkan penyelenggaraan pemerintahan yang baik. Laporan keuangan pemerintah yang selanjutnya disebut sebagai laporan pertanggungjawaban merupakan hasil proses akuntansi atas transaksitransaksi keuangan pemerintah. Laporan pertanggungjawaban untuk tujuan umum, terdiri dari laporan perhitungan anggaran, neraca, laporan arus kas dan nota perhitungan anggaran. Tidak tertutup kemungkinan laporan keuangan dapat dikembangkan untuk tujuan khusus.

Dasar Hukum

Akuntansi dan pelaporan keuangan pemerintah harus menunjukkan ketaatan terhadap peraturan perundang-undangan, antara lain :

• Undang-Undang Dasar Republik Indonesia khususnya yang mengatur mengenai keuangan negara;

• Indische Comptabiliteitswet (ICW) / Undang-Undang Perbendaharaan Indonesia (UUPI);

• Undang-undang APBN;

• Peraturan perundang-undangan yang mengatur tentang pemerintahan daerah;

• Peraturan perundang-undangan yang mengatur tentang perimbangan keuangan pusat dan daerah;

• Keputusan Presiden (Keppres) tentang Pelaksanaan APBN;

• Peraturan perundang-undangan lainnya yang mengatur tentang keuangan pusat dan daerah.

Apabila terdapat pertentangan antara standar akuntansi keuangan pemerintah dengan peraturan perundang-undangan yang lebih tinggi, maka yang berlaku adalah peraturan perundang-undangan yang lebih tinggi.

Ciri - Ciri Dasar Akuntansi Keuangan Pemerintah

Akuntansi keuangan pemerintah meliputi semua kegiatan yang mencakup pengumpulan data, pengklasifikasian, pembukuan dan pelaporan atas transaksi keuangan pemerintah. Akuntansi keuangan pemerintah merupakan bagian dari disiplin ilmu akuntansi yang memiliki ciri-ciri tersendiri yang berbeda dengan akuntansi komersial, yaitu :

• Tidak bertujuan untuk mengukur laba

Tujuan pemerintah adalah memberikan pelayanan kepada masyarakat, sehingga harus memberikan informasi keuangan mengenai sumbersumber yang digunakan untuk pelayanan dan dari mana sumber-sumber tersebut diperoleh;

• Tidak ada kepentingan pemilik

Pemerintah tidak memiliki kekayaan sendiri sebagaimana perusahaan. Bila aset melebihi hutang, maka kelebihan tersebut tidak dapat dibagikan kepada rakyat sebagaimana layaknya badan usaha komersial yang membagikan dividen pada akhir tahun buku;

• Adanya akuntansi anggaran

Akuntansi anggaran mencakup akuntansi atas estimasi pendapatan, apropriasi, estimasi pendapatan yang dialokasikan, otorisasi kredit anggaran (allotment) serta realisasi pendapatan dan belanja untuk pembuatan laporan yang menunjukkan / membuktikan ketaatan dengan syarat-syarat yang ditetapkan dalam dokumen otorisasi kredit anggaran (allotment) dan peraturan-peraturan pelaksanaan anggaran yang berlaku.

Penyusunan Laporan Keuangan

Pelaporan keuangan pemerintah harus menyajikan secara wajar dan mengungkapkan secara penuh atas kegiatan pemerintah dan sumber daya ekonomis yang dipercayakan, serta menunjukkan ketaatan terhadap peraturan perundang-undangan. Fungsi laporan keuangan adalah untuk mengkomunikasikan informasi keuangan kepada para pemakai. Standar umum pelaporan keuangan ini merupakan pedoman penyajian informasi dalam laporan keuangan untuk memenuhi fungsi tersebut.

Laporan keuangan harus disajikan dengan memenuhi hal-hal berikut:

a) Disajikan dengan menunjukkan perbandingan antara periode berjalan dengan periode sebelumnya. Agar perbandingan dapat bermanfaat, maka informasi keuangan dari periode berjalan harus dilaporkan secara konsisten dengan informasi pada periode sebelumnya. Apabila terjadi perubahan akuntansi harus diungkapkan dalam laporan keuangan.

b) Diterbitkan tepat waktu segera setelah periode akuntansi berakhir.

c) Laporan keuangan harus menyajikan transaksi-transaksi atau kejadiankejadian yang penting. Informasi laporan keuangan dapat diandalkan bila pemakai laporan dapat menggunakan informasi tersebut untuk pengambilan keputusan atas transaksi dan kejadian yang penting berdasarkan kondisi keuangan yang sesungguhnya.

d) Mencakup Laporan Perhitungan Anggaran, Neraca, Laporan Arus Kas dan Nota Perhitungan Anggaran.

Penyajian Laporan Perhitungan Anggaran

Laporan Perhitungan Anggaran merupakan laporan yang menyajikan pendapatan, belanja dan pembiayaan selama tahun anggaran tertentu untuk suatu Pemerintah Daerah. Laporan ini memuat angka-angka anggaran dan realisasi tahun berjalan dan tahun sebelumnya. Oleh karena itu dengan memperbandingkan angka-angka tersebut dan memanfaatkan informasi lainnya yang ada dalam Nota Perhitungan Anggaran dapat digunakan untuk mengukur dan mengevaluasi kinerja suatu unit pemerintah daerah. Nota Perhitungan Anggaran serta daftar tambahan yang terkait di dalamnya harus disajikan sedemikian rupa sehingga dapat menunjukkan laporan kinerja input, process, output, dan outcome kegiatan pemerintah daerah yang dikaitkan dengan laporan keuangannya. Nota Perhitungan Anggaran dan daftar tambahan ini diperlukan antara lain untuk memuat ringkasan realisasi pendapatan, belanja, pembiayaan, kinerja keuangan dan menjelaskan perkiraan-perkiraan dalam laporan keuangan serta memberikan referensi silang terhadap perkiraan laporan keuangan tertentu.

|[pic] |[pic|
| |] |

| |
|Laporan Keuangan Pemerintah Kota Banda Aceh Tahun 2009 |
|Laporan Realisasi Anggaran 2009 |
|Laporan Arus Kas 31 Desember 2009 |
|Neraca Daerah Per 31 Desember 2009 |
|Catatan Atas Laporan Keuangan Tahun Anggaran 2009 |
|PEMERINTAH KOTA BANDA ACEH |
|LAPORAN REALISASI ANGGARAN |
|TAHUN ANGGARAN 2009 |
| |
|Uraian |
|J U M L A H (Rp) |
|% |
|Ket. |
| |
| |
|Anggaran |
|Realisasi |
|Sisa Anggaran |
| |
| |
| |
|2 |
|3 |
|4 |
|5 |
|6 |
|7 |
| |
|PENDAPATAN DAERAH |
|531.542.026.168 |
|500.500.210.648 |
|31.041.815.520 |
|94,16 |
| |
| |
|PENDAPATAN ASLI DAERAH |
|50.376.875.000 |
|49.482.544.619 |
|894.330.381 |
|98,22 |
| |
| |
|Pendapatan Pajak Daerah |
|24.581.820.000 |
|27.468.807.297 |
|-2.886.987.297 |
|111,74 |
| |
| |
|Hasil Retribusi Daerah |
|14.552.560.000 |
|11.400.912.918 |
|3.121.647.082 |
|78,50 |
| |
| |
|Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan |
|1.000.000.000 |
|720.441.012 |
|279.558.988 |
|72,04 |
| |
| |
|Lain-lain PAD Yang Sah |
|10.272.495.000 |
|9.892.383.393 |
|380.111.607 |
|96,30 |
| |
| |
|DANA PERIMBANGAN |
|418.211.315.070 |
|399.485.099.269 |
|18.726.215.801 |
|95,52 |
| |
| |
|Bagi Hasil Pajak/Bagi Hasil Bukan Pajak |
|64.162.935.070 |
|45.436.719.265 |
|18.726.215.801 |
|70,81 |
| |
| |
|Dana Alokasi Umum |
|313.120.380.000 |
|313.120.380.000 |
|0 |
|100,00 |
| |
| |
|Dana Alokasi Khusus |
|40.298.000.000 |
|40.928.000.000 |
|0 |
|100,00 |
| |
| |
| LAIN-LAIN PENDAPATAN YANG SAH |
|62.953.836.098 |
|51.532.566.760 |
|11.421.269.338 |
|81,86 |
| |
| |
|Dana Bagi Hasil Pajak dari Provinsi dan Pemerintah Daerah Lainhya |
|16.024.750.898 |
|10619.281.874 |
|5.405.469.024 |
|66,27 |
| |
| |
|Dana Penyesuaian dan Otonomi Khusus |
|2.528.791.200 |
|0 |
|2.528.791.200 |
|0.00 |
| |
| |
|Pendapatan yang Sah Lainnya |
|44.400.294.000 |
|40.913.284.886 |
|3.487.009.114 |
|92,15 |
| |
| |
|JUMLAH PENDAPATAN DAERAH |
|531.542.026.168 |
|500.500.210.648 |
|31.041.815.520 |
|94,16 |
| |
| |
|BELANJA DAERAH |
|555.362.366.232 |
|516.368.828.876 |
|38.993.537.356 |
|92,98 |
| |
| |
|BELANJA TIDAK LANGSUNG |
|344.514.187.238 |
|326.449.509.115 |
|18.064.678.123 |
|94,76 |
| |
| |
|Belanja Pegawai |
|305.040.158.035 |
|296.142.778.784 |
|8.897.379.251 |
|97,08 |
| |
| |
|Hibah |
|9.977.822.000 |
|8.645.671.488 |
|1.332.150.512 |
|86,65 |
| |
| |
|Belanja Bantuan Sosial |
|21.126.207.203 |
|16.386.105.535 |
|4.740.101.668 |
|77,56 |
| |
| |
|Belanja Bantuan Keuangan Kepada Provinsi/Kabupaten/Kota dan Pemerintah Desa |
|7.870.000.000 |
|5.140.453.308 |
|2.729.546.692 |
|65,32 |
| |
| |
|Belanja Tidak Terduga |
|500.000.000 |
|134.500.000 |
|365.500.000 |
|26,90 |
| |
| |
|BELANJA LANGSUNG |
|210.848.178.994 |
|189.919.319.761 |
|20.928.859.233 |
|90,07 |
| |
| |
|Belanja Pegawai |
|44.954.156.943 |
|38.168.408.958 |
|6.785.747.985 |
|84,91 |
| |
| |
|Belanja Barang dan Jasa |
|86.140.968.100 |
|73.147.374.255 |
|12.993.593.845 |
|84,92 |
| |
| |
|Belanja Modal |
|79.753.053.951 |
|78.603.536.548 |
|1.149.517.403 |
|98,56 |
| |
| |
|JUMLAH BELANJA DAERAH |
|555.362.366.232 |
|516.368.828.876 |
|38.993.537.356 |
|92,98 |
| |
| |
|PEMBIAYAAN DAERAH |
| |
| |
| |
| |
| |
| |
|PENERIMAAN PEMBIAYAAN DAERAH |
|29.520.340.064 |
|29.520.340.064 |
|0 |
|100,00 |
| |
| |
|Sisa Lebih Perhitungan Anggaran Tahun Anggaran Sebelumnya |
|29.520.340.064 |
|29.520.340.064 |
|0 |
|100,00 |
| |
| |
|PENGELUARAN PEMBIAYAAN DAERAH |
|700.000.000 |
|0 |
|700.000.000 |
|0,00 |
| |
| |
|Pembayaran Pokok Utang |
|700.000.000 |
|0 |
|700.000.000 |
|0,00 |
| |
| |
|JUMLAH PEMBIAYAAN BERSIH |
|28.820.340.064 |
|29.520.340.064 |
|-700.000.000 |
| |
| |
| |
|SISA LEBIH PEMBIAYAAN ANGGARAN |
|5.000.000.000 |
|13.651.721.836 |
|-8.651.721.836 |
| |
| |
| |
| |
| |
| |
| |
|PEMERINTAH KOTA BANDA ACEH |
|NERACA |
|Per 31 Desember 2009 dan 2008 |
| |
|U R A I A N |
|TAHUN |
| |
| |
|2009 |
|2008 |
| |
| |
| |
| |
| |
| |
| |
|A K T I V A |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
|ASET LANCAR |
| |
| |
| |
| |
| |
|Kas |
|13.705.731.601 |
|31.812.215.824 |
| |
| |
| |
|Piutang |
|2.840.045.101 |
|443.862.684 |
| |
| |
| |
|Persediaan |
|4.913.104.195 |
|1.800.519.127 |
| |
| |
|JUMLAH ASET LANCAR |
|21.458.880.897 |
|31.812.215.824 |
| |
| |
| |
| |
| |
| |
| |
| |
|INVESTASI JANGKA PANJANG |
| |
| |
| |
| |
| |
|Investasi Non Permanen |
|6.810.841.048 |
|6.792.814.733 |
| |
| |
| |
|Investasi Permanen |
|13.946.313.669 |
|14.041.903.544 |
| |
| |
|JUMLAH INVESTASI JANGKA PANJANG |
|20.757.154.717 |
|20.834.718.277 |
| |
| |
| |
| |
| |
| |
| |
| |
|ASET TETAP |
| |
| |
| |
| |
| |
|Tanah |
|1.471.402.384.483 |
|1.471.597.704.386 |
| |
| |
| |
|Peralatan dan Mesin |
|107.118.079.786 |
|96.751.862.941 |
| |
| |
| |
|Gedung dan Bangunan |
|375.980.178.459 |
|358.962.714.941 |
| |
| |
| |
|Jalan, Irigasi, dan Jaringan |
|248.841.685.319 |
|215.870.111.785 |
| |
| |
| |
|Aset Tetap Lainnya |
|17.381.402.578 |
|17.339.808.825 |
| |
| |
| |
|Konstruksi dalam Pengerjaan |
|364.397.088 |
|322.755.734 |
| |
| |
|JUMLAH ASET TETAP |
|2.221.088.127.713 |
|2.160.844.958.285 |
| |
| |
| |
| |
| |
| |
| |
| |
|ASET LAINNYA |
| |
| |
| |
| |
| |
|Aset Lain-lain |
|37.092.867.457 |
|29.090.450.151 |
| |
| |
|JUMLAH ASET LAINNYA |
|37.092.867.457 |
|29.051.450.151 |
| |
| |
| |
| |
| |
| |
| |
|JUMLAH AKTIVA |
|2.300.397.030.784 |
|2.242.543.342.537 |
| |
| |
| |
| |
| |
| |
| |
|F A S I V A |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
|KEWAJIBAN JANGKA PENDEK |
| |
| |
| |
| |
| |
|Utang Perhitungan Fihak Ketiga (PFK) |
|0 |
|0 |
| |
| |
| |
|Utang Pajak |
|0 |
|0 |
| |
| |
|JUMLAH KEWAJIBAN JANGKA PENDEK |
|0 |
|0 |
| |
| |
| |
| |
| |
| |
| |
| |
|EKUITAS DANA LANCAR |
| |
| |
| |
| |
| |
|Sisa Lebih Pembiayaan Anggaran (SiLPA) |
|13.651.721.836 |
|29.520.340.063 |
| |
| |
| |
|Cadangan untuk Piutang |
|2.840.045.101 |
|443.862.684 |
| |
| |
| |
|Cadangan untuk Persediaan |
|4.913.104.195 |
|1.800.519.127 |
| |
| |
| |
|Pendapatan yang Ditangguhkan |
|54.009.765 |
|47.493.950 |
| |
| |
|JUMLAH EKUITAS DANA LANCAR |
|21.458.880.897 |
|31.812.215.824 |
| |
| |
| |
| |
| |
| |
| |
| |
|EKUITAS DANA INVESTASI |
| |
| |
| |
| |
| |
|Diinvestasikan dalam Investasi Jangka Panjang |
|20.757.154.717 |
|20.834.718.277 |
| |
| |
| |
|Diinvestasikan dalam Aset Tetap |
|2.221.088.127.713 |
|2.160.844.958.285 |
| |
| |
| |
|Diinvestasikan dalam Aset Lainnya (Tidak termasuk Dana Cadangan) |
|37.092.867.457 |
|29.051.450.151 |
| |
| |
|JUMLAH EKUITAS DANA INVESTASI |
|2.278.938.149.887 |
|2.210.731.126.713 |
| |
|JUMLAH FASIVA |
|2.300.397.030.784 |
|2.242.543.342.537 |
| |
| |
| |
| |
| |
|LAPORAN ARUS KAS |
|PEMERINTAH KOTA BANDA ACEH |
|Untuk Tahun yang Berakhir sampai dengan 31 Desember 2009 dan Tahun 2008 |
| |
|U R A I A N |
|TAHUN 2009 |
|TAHUN 2008 |
| |
| |
| |
| |
| |
| |
| |
|ARUS KAS DARI AKTIVITAS OPERASI |
| |
| |
| |
| |
|Arus Kas Masuk |
| |
| |
| |
| |
| |
|Pajak Daerah |
|27.468.807.297 |
|25.518.334.146 |
| |
| |
| |
|Retribusi Daerah |
|11.400.912.918 |
|8.644.628.092 |
| |
| |
| |
|Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan |
|720.441.012 |
|719.261.211 |
| |
| |
| |
|Lain-lain PAD yang Sah |
|9.877.383.392 |
|8.215.480.912 |
| |
| |
| |
|Dana Bagi Hasil Pajak |
|37.910.336.910 |
|34.229.155.334 |
| |
| |
| |
|Dana Bagi Hasil Sumber Daya Alam |
|7.526.382.359 |
|16.462.112.105 |
| |
| |
| |
|Dana Alokasi Umum |
|313.120.380.000 |
|307.002.315.000 |
| |
| |
| |
|Dana Alokasi Khusus |
|40.928.000.000 |
|38.642.000.000 |
| |
| |
| |
|Dana Otonomi Khusus |
|- |
|- |
| |
| |
| |
|Dana Penyesuaian |
|- |
|5.149.638.000 |
| |
| |
| |
|Pendapatan Bagi Hasil Pajak |
|10.619.281.874 |
|9.939.042.010 |
| |
| |
| |
|Pendapatan Bagi Hasil Lainnya |
|- |
|- |
| |
| |
| |
|Pendapatan Hibah |
|- |
|- |
| |
| |
| |
|Pendapatan Dana Darurat |
|- |
|- |
| |
| |
| |
|Pendapatan Lainnya |
|40.913.2844.886 |
|15.665.926.378 |
| |
| |
|Jumlah Arus Kas Masuk |
|500.485.210.648 |
|470.177.893.188 |
| |
| |
| |
| |
| |
| |
| |
| |
|Arus Kas Keluar |
| |
| |
| |
| |
| |
|Belanja Pegawai |
|334.311.187.742 |
|301.955.746.372 |
| |
| |
| |
|Belanja Barang |
|73.147.374.255 |
|52.410.261.231 |
| |
| |
| |
|Hibah |
|8.645.671.488 |
|2.080.448.265 |
| |
| |
| |
|Bantuan Sosial |
|16.386.105.535 |
|11.744.441.219 |
| |
| |
| |
|Belanja Tak Terduga |
|134.500.000 |
|284.570.000 |
| |
| |
| |
|Bagi Hasil Pajak |
|- |
|- |
| |
| |
| |
|Bagi Hasil Pendapatan Lainnya |
|5.140.453.308 |
|6.227.380.612 |
| |
| |
|Jumlah Arus Kas Keluar |
|437.765.292.328 |
|374.702.847.699 |
| |
|Arus Kas Bersih dari Aktivitas Operasi |
|62.719.918.320 |
|95.475.045.489 |
| |
| |
| |
| |
| |
| |
| |
|ARUS KAS DARI AKTIVITAS INVESTASI ASET NON KEUANGAN |
| |
| |
| |
| |
|Arus Kas Masuk |
|0 |
|0 |
| |
| |
|Pendapatan dari Penjualan Aset Tetap |
|15.000.000 |
|0 |
| |
| |
|Jumlah Arus Kas Masuk |
|15.000.000 |
|0 |
| |
| |
| |
| |
| |
| |
| |
| |
|Arus Kas Keluar |
| |
| |
| |
| |
| |
|Belanja Tanah |
|124.000.000 |
|44.750.943.873 |
| |
| |
| |
|Belanja Peralatan dan Mesin |
|11.960.051.660 |
|8.632.588.360 |
| |
| |
| |
|Belanja Gedung dan Bangunan |
|26.806.156.488 |
|28.626.772.804 |
| |
| |
| |
|Belanja Jalan, Irigasi dan Jaringan |
|39.507.378.200 |
|20.504.423.800 |
| |
| |
| |
|Belanja Aset Tetap Lainnya |
|205.950.200 |
|991.479.700 |
| |
| |
|Jumlah Arus Kas Keluar |
|78.603.536.548 |
|103.506.208.537 |
| |
|Arus Kas Bersih dari Aktivitas Investasi Aset Non Keuangan |
|(78.588.536.548) |
|(103.506.208.537) |
| |
| |
| |
| |
| |
| |
| |
|ARUS KAS DARI AKTIVITAS PEMBIAYAAN |
| |
| |
| |
| |
|Arus Kas Masuk |
| |
| |
| |
| |
|Jumlah Arus Kas Masuk |
|0 |
|0 |
| |
| |
| |
| |
| |
| |
| |
| |
|Arus Kas Keluar |
| |
| |
| |
| |
| |
|Penyertaan Modal Pemerintah Daerah |
|-0 |
|- |
| |
| |
| |
|Pembayaran Pokok Pinjaman Dalam Negeri - Pemerintah Daerah |
|0 |
|0 |
| |
| |
|Jumlah Arus Kas Keluar |
|0 |
|0 |
| |
|Arus Kas Bersih dari Aktivitas Pembiayaan |
|0 |
|0 |
| |
| |
| |
| |
| |
| |
| |
|ARUS KAS DARI AKTIVITAS NON ANGGARAN |
| |
| |
| |
| |
|Aliran Kas Masuk |
| |
| |
| |
| |
| |
|Utang Perhitungan Fihak Ketiga (PFK) |
|22.176.329.910 |
|19.208.735.156 |
| |
| |
| |
|Penerimaan Pajak |
|18.966.813.698 |
|15.075.632.372 |
| |
| |
| |
|Utang Jangka Pendek Lainnya |
| |
|- |
| |
| |
| |
|Koreksi SiLPA Tahun Lalu |
| |
|296.398.701 |
| |
| |
|Jumlah Aliran Kas Masuk |
|41.143.143.608 |
|34.580.766.229 |
| |
| |
| |
| |
| |
| |
| |
| |
|Aliran Kas Keluar |
| |
| |
| |
| |
| |
|Utang Perhitungan Fihak Ketiga (PFK) |
|22.176.329.910 |
|19.208.735.156 |
| |
| |
| |
|Penyetoran Pajak |
|18.966.813.698 |
|18.503.285.187 |
| |
| |
| |
|Utang Jangka Pendek Lainnya |
|0 |
|- |
| |
| |
| |
|Koreksi SiLPA Tahun Lalu |
| |
|- |
| |
| |
|Jumlah Aliran Kas Keluar |
|41.143.143.608 |
|37.712.020.343 |
| |
|Arus Kas Bersih dari Aktivitas Non Anggaran |
|0 |
|(3.131.254.114) |
| |
| |
| |
| |
| |
| |
| |
|Kenaikan/ Penurunan Kas Selama Periode Ini |
|(15.868.618.228) |
|(11.162.417.162) |
| |
| |
|Saldo Awal Kas |
|29.520.340.064 |
|40.682.757.226 |
| |
| |
|Saldo Akhir Kas |
|13.651.721.836 |
|29.520.340.064 |
| |
| |
| |
| |
| |
| |
| |
|Terdiri dari : |
| |
| |
| |
| |
|Saldo Kas di Kas Daerah |
|13.651.721.836 |
|29.520.340.064 |
| |
| |
|Saldo Kas di Bendahara Pengeluaran |
|- |
|- |
| |
| |
| |

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