Lap. Keuangan Skpd

8/3/2019 Lap. Keuangan Skpd

http://slidepdf.com/reader/full/lap-keuangan-skpd 1/34

YUSVIKARISANTI Y A31109008

A.PRATIWI BUNGA PUTEH A31109119

HARTINAH A31109253

NURAZIZAH ARIEF LOPA A31109

NUR HIDAYAH A31109

FINANCIAL STATEMENT OFSKPD



REALIZATION OF BUDGETREPORT



PP. 24/2005 regarding the GovernmentalAccounting Standards provide a descriptionquite clear about earnings. In these regulations

mentioned that income is the general treasuryaccount all revenues by country / region add toequity funds in the current budget year inperiod the right of the government, and not

have to be paid back by the government.Permendagri No.13/2006 states that localrevenue is the right local government that isrecognized as an addition to net worth.

Accounting for Revenue in theregional work units (SKPD)



Accounting for Expenditure onregional work units (SKPD).

Accounting for expenditure on SKPD structured tomeet the needs of accountability in accordance with theprovisions. Accounting expenditure can also developedto control for management purposes in a way that

allows measurement of the shopping activity. At thework unit of expenditure accounting done by the KDP-SKPD, which includes spending money supplyaccounting, instead of money , plus money, and directexpenditure accounting.

EXPENDITURE ACCOUNTING KDP-SKPD receive SP2D from BUD via User

Authorization Budget.KDP-SKPD transaction record thereceipt of money supply by journaling as follows:Expenditure xxx

RK PPKD xxx



Periodically, the KDP-SKPD received SPJ attached to theproof of the transactionExpenditure from the Treasurer. Based on the SPJ and theproof of the transaction, PPK-SKPDtransactions recorded prior period expenditure by journalingas follows:Expenditure xxx

Cash in Treasury Spending xxx

Each period, the journal will be posted to the General Ledger inaccordance with the codeand expenditure account at the end of the month, the KDP-SKPDtransfer balances that exist in every major book into the Trial Balance



DIRECT EXPENDITURE ACCOUNTINGIt is about Salary & Allowances Expenditure andGoods & Services Expenditure. In the context ofspending, accounting for the assumption that thefunds have :

SP2D from BUD directly received by the third party / other parties who have set.

a. KDP-SKPD receive SP2D from BUD via UserAuthorization Budget.KDP-SKPD Inis shoppingtransactions recorded by journaling as follows:Expenditures xxx

RK PPKD xxx

Each period, the journal will be posted to the GeneralLedger in accordance with the codeand expenditure account at the end of the month, theKDP-SKPD transfer balances thatexist in every major book into the Trial Balance.



STATEMENTS OF CASH FLOWS



UNDERSTANDING ACCOUNTING CASH ANDCASH FLOW STATEMENT

As one of the assets owned by government organizations,cash received great attention because it has differentcharacteristics from other assets. Cash is an asset thatcan be used to meet all government obligations that must

be accomplished. Planning for the source and useand timing of the realization of cash receipts andexpenditures is essential to avoid failure in the paymentand fulfillment of other government obligations.

Cash management in government is closely related to theoverall budgeting. Budget preparation and reporting usingthe cash basis indicate that cash is the focus in thefinancial management of government in Indonesia. In thePP. 58/2005 on Regional Financial Management stated

that the local government and all work units (SKPD)situated in it are required to prepare the cash budget,



The purpose of Cash FlowStatement

Purposes of reporting cash flows is to provide information aboutthe source, use, changes in cash and cash equivalents during anaccounting period and the balance of cash and cash equivalents atthe reporting date. This information is presented for accountability

and decision making. Cash flow information is useful as anindicator of the amount of cash flows in the future, as well asuseful to assess the accuracy of estimated cash flows have beenmade previously.

Statements of cash flows presents cash receipts and

disbursements information for certain periods which areclassified according to four activities, namely:

Operating activities;

Investing activities non-financial assets;

Financing activities; and



Statements of cash flows presents cash receipts anddisbursements information for certain periods which areclassified according to four activities, namely:

Operating activities;

Investing activities non-financial assets;

Financing activities; and Activity nonanggaran.



Operating Activities

Net cash flows provided by operating activities is anindicator that shows the ability of governmentoperations to generate sufficient cash to fund itsoperational activities in the future without relying on

external funding sources.Cash inflows from operatingactivities mainly obtained from Tax Revenue, Non-TaxState Revenue (non-tax revenues), Grant Revenue,Profit Revenue Section countries / regions and Other

Investments, and transfer entered.While the cashoutflow for operating activities are primarily used forexpenditure in the form of Employee Shopping,Shopping Goods, Flowers, Subsidies, Grants, Social

Assistance, Shopping Lain-lain/Tak Unexpected, and



woperating activities can be done in two

ways, namely:

a. Direct Method, which reveals the main

grouping of gross cash receipts anddisbursements, and

b. Indirect methods, which make adjustments onthe surplus or deficit against operational noncashtransactions, deferral (deferral) orrecognition (accrual) cash receipts or payments

are past / future, as well as elements of incomeand expenditure in cash associated by investingactivities and financing non-financial assets.



Reporting to the cash flows from operating activities canbe done in two ways, namely:

At the PSAP # 3 is suggested that the centralgovernment reporting entities / regions using thedirect method of reporting cash flows fromoperating activities. The advantage of using the

direct method are: a. Providing better information to estimate the

cash flows in the future;

b. More easily understood by users of the report;

and

c. Data on the gross cash receipts andexpenditure can be directly obtained from the

accounting records.



assets

Cash flows from investing activities of non-financial asset reflects the cash receipts andgross in the framework of the acquisition andrelease of economic resources that aim to

enhance and support the government services tothe public in the future. Thus, the activity of non-financial assets investment is cash receipts anddisbursements activity devoted to the acquisitionand disposal of fixed assets and other non-

financial assets. Cash inflows from investing activities non-

financial assets consist of fixed asset sales andother asset sales. Meanwhile, cash outflow from

investing activities of non-financial assets consistof fixed asset ac uisition of other assets.



Financing Activities

Cash flows from financing activities reflect the grosscash receipts and disbursements in connection withthe financing of the deficit or the use of budgetsurpluses, which aims to predict the other party

claims against the government's cash flow and thegovernment's claim against another party in thefuture. Thus, the activity is financing activity cashreceipts that need to be repaid and / or expenditure

of cash to be received back which resulted in achange in the number and composition of long-terminvestment, long-term receivables, and governmentdebt in connection with the financing of the deficit

or the use of budget surpluses.



BALANCE SHEET



DEFINITION

Balance Sheet illustrates the financial positionof an entity's reporting of assets, liabilities, andequity funds on a specific date. The accountsare presented on the balance sheet account isreal or permanent. The amounts listed in thebalance sheet at the end of a certain period willbe the beginning balance in the next period.



PREPARATION REGIONAL BALANCESHEET

No. According to the Technical Bulletin. 2, thereare seven steps in the preparation of the initial balancesheet, namely:

Determining the scope of work;

Prepare the following forms of filling instructions;

Provide an explanation to the team that will conductthe initial preparation of balance sheets;

Implement data collection and inventory of assets andliabilities;

Perform data processing and classification of assetsand liabilities in accordance with GovernmentalAccounting Standards;

Assessment of assets and liabilities;

Presenting the accounts of assets, liabilities, andequity as the amount in the balance sheet format.

PREPARATION REGIONAL BALANCE




Some of the problems that arise in the preparation andadjustment of the initial balance (Sinaga, 2007) is:

Presentation at local government level or SKPD. GovernmentBalance Sheet is a consolidation of the balance-sheet SKPD. Ifthe local government has drawn up a centralized government

balance sheet, ie, prepared by the finance department at thesecretariat of the regional or local financial management body, itmust be broken down (breakdown) into the balance sheet SKPD.This is necessary because SKPD accounting entity as at the endof the next period should establish its own balance sheet.

Physical inventory or documents. Therefore, preparation ofbalance sheets is a process of data collection assets andliabilities to be done classification, measurement and disclosurein accordance with SAP, it is necessary to inventory the assets

and liabilities.




The question is: whether the inventory should be made to thedocument as well as physical? Could not just one?

The presentation of balance sheets at once or gradually. Amatter of time into consideration why the question ariseswhether the initial balance sheet drawn up at once or

gradually. Meaning it can be phased in based on SKPD orbased on the balance sheet components.

Asset valuation with an appraisal company. In the audit offinancial statements by the CPC government in 2005 revealed

that the presentation of the asset has not been fair because ithas not been done by an independent appraiser. Whether theassessment should be done by an independent appraiser?Whether an independent appraiser will also need to assessother than fixed assets?



ASSET ACCOUNTING SKPD

These transactions broadly classified into two large groups oftransactions, namely (1) adding the value of assets and (2) reduction inasset values. The following described recording stage.

Based on the evidence of a transaction in the form of (a) the minutesreceipt of goods, and or (b) the minutes of the handover of goods, and

or (c) the minutes of the completion of the work, KDP-SKPD makememorial evidence. Evidence memorial can be developed in a formatsuitable to the needs of sekurangkurangnya contain informationconcerning: (a) the type / name of the fixed assets, (b) code-relatedaccounts, (c) the classification of fixed assets, (d) the value of fixed

assets, and (e ) the date of the transaction. In the case of the addition of asset value, based on the evidence of

these memorials, PPKSKPD admitted assets by the addition of journaling "Assets according to its kind" in the discharge and "Investedin Fixed Assets" in the credits, as follows.

Fixed Assets XXX



ASSET ACCOUNTING SKPKD

Based on the evidence of existing transactions, theaccounting function SKPKD make memorial evidence. Evidence ofthe memorial is at least include information about (a) the type / name of the investment, (b) code-related accounts, (c) the value ofinvestments, and (d) the date of the transaction.

Accounting functions SKPKD using evidence memorial asa source of information about your transactions and recordadditional investment in the general journal as follows:

Investment ..... XXX

Investments are invested within ..... XXX Journal disposal of investments, as follows:

Investments are invested within ..... XXX

Investment ... XXX



ACCOUNTING FOR DEBT SKPKD

Based on the evidence of existing transactions, theaccounting function SKPKD make memorial evidence,which at least contains information on (1) the type / nameof the long-term debt, (2) code-related accounts, (3) thevalue of debt, and (4) date of transaction.

Function SKPKD accounting records into evidencememorial general journal. Journal of acknowledgment ofdebt are as follows.

Fund provided to longterm debt payment

XXX Long-Term Debt

XXX

Journal of repayment is as follows.

Long-Term Debt XXX



CONSOLIDATOR ACCOUNTING

Local Government Accounting System (SAPD) was built with anarchitecture as a branch of accounting in the private sector.Thus, in the implementation of the transaction, SKPKDdescribed as the central office (home office) and SKPD as a

branch office (branch office). With this scheme, there is anintermediary account that serves as a bridge between SKPKDand SKPD.

Accounting functions SKPKD receive Daily Cash PositionReport of BUD (source documents for journalizing on

accounting consolidator SKPKD).



CONSOLIDATOR ACCOUNTING

From the Daily Cash Position Report, the accountingfunction SKPKD must identify the cash flow from BUD tothe treasurer SKPD expenditures (based on sourcedocuments SP2D) and reverse the flow of cash from thetreasury receipts SKPD to BUD (based on source

documents Credit Note).

Accounting functions SKPKD then record the flow of fundsfrom the treasury to the treasury cash expenditures SKPDwith the journal as follows.

R / K SKPD .......... XXX Cash in Region Cash XXX



ACCOUNTING OTHER THANCASH

Accounting procedures other than cash on SKPKD include: Recording Error Correction

Recognition of Assets, Debt, and Equity

Journal Related to the Accrual and Prepayment

Transaction



PURPOSE

1. able to explain general information

CaLK;2. Being able to explain the structure of

CaLK.

NOTES TO FINANCIALSTATEMENTS



DEFINITION

Notes to the financial statements (CaLK) is anintegral part of the report presents financial

information on the items explanation of financialstatements in order that adequate disclosure.CaLK a narrative explanation or details of thenumbers listed in the budget reports, balance

sheets, and statement of cash flows. CaLK wasmade to facilitate the reader understand the

information presented in the financialstatements.



STRUCTURE AND CONTENT NOTESTO FINANCIAL STATEMENTS

CaLK must be presented systematically. Eachitem in the Realized Budget, Balance Sheet and

Cash Flow Statements should have a crossreference to related information within CaLK.CaLK include explanations or detailed list or

analysis of the value of an item presented in theBudget Realization Report, Balance Sheet, and

Statement of Cash Flows. Included also in CaLKis the presentation information required andrecommended by Statement of Standard

Accounting Governance and other disclosures

necessary to the fair presentation of financial



CaLK explanation presents information about items in thefinancial statements adequate disclosure order, amongother things:

Presenting information about fiscal policy / financial,macroeconomic, achievement of the target State BudgetLaw / Regulation Budget, the following constraints andbarriers that encountered in achieving the targets;

Present an overview of financial performance during thereporting year;

Presents basic information about the preparation offinancial statements and accounting policies areselected to be applied over transaksitransaksi and otherimportant events;

Disclose information required by the PSAP that has notbeen presented in the advance sheets of the financialstatements;

Disclose information to the posts of assets and liabilitiesarising in connection with the application of the accrualbasis of revenue and expenditure and reconciliation with

the application of cash basis.

NOTES TO CONSOLIDATED



NOTES TO CONSOLIDATEDFINANCIAL STRUCTURE

To be used by the user in understanding and comparing itwith the other entity's financial statements, CaLK usuallyserved with a relatively uniform composition. No. PSAP. 04describes the composition of CaLK as follows. Fiscalpolicy / finance, macro economics, the achievement of the

State Budget Act targets / budget legislation, overview offinancial performance; Significant accounting policies:

Reporting entity;

Basis of accounting underlying the preparation offinancial statements;

Basis of measurement used in the preparation offinancial statements;

Appropriateness of accounting policies adopted by theGovernmental Accounting Standards Statementketentuan.ketentuan by a reporting entity;

Each specific accounting policies are needed to



CONSOLIDATED FINANCIALSTATEMENT



Definition

The consolidated financial statements have beenprepared from various units of government,whether that is a reporting entity (controllers) aswell as accounting entity who prepared financial

statements.



PROCEDURE CONSOLIDATION

Create eliminating entries.The purpose of making this journal is to nulify all accountbalances between the regional government by SKPD, bydebiting the account bersaldo reciprocal credit and creditthe account of bersaldo reciprocal discharge.

Creating a working paper

The sources of the numbers needed to prepare the paperwork comes from:1. The financial statements of the trial balance or financialstatements of Local Government (Government / LocalGovernment) and service

2. Journal of elimination Prepare consolidated financial statements

BLU Merger financial statements incorporate the financialstatements performed by an organizationally organizationmembawahinya BLU concerned with the financial

statements

Documents

Lap. Keuangan Skpd