LAPORAN KEUANGAN TAHUN ANGGARAN 2014

PEMERINTAH KABUPATEN CIANJUR

DAFTAR ISI

Halaman

KATA PENGANTAR.............................................................................................................. i

DAFTAR ISI........................................................................................................................... ii

DAFTAR GRAFIK................................................................................................................. v

DAFTAR TABEL.................................................................................................................... vi

DAFTAR LAMPIRAN........................................................................................................... xi

SURAT REPRESENTASI MANAJEMEN............................................................................. xii

LAPORAN HASIL PEMERIKSAAN ATAS LAPORAN KEUANGAN.............................. xiv

PERNYATAAN TANGGUNG JAWAB.................................................................................. 1

LAPORAN REALISASI ANGGARAN................................................................................. 2

NERACA .............................................................................................................................. 4

LAPORAN ARUS KAS.......................................................................................................... 6

CATATAN ATAS LAPORAN KEUANGAN......................................................................... 8

Bab I Pendahuluan

1.1 Maksud dan Tujuan Penyusunan Laporan Keuangan........................................ 8

1.2 Landasan Hukum Penyusunan Laporan Keuangan............................................ 9

1.3 Sistematika Penulisan Catatan atas Laporan Keuangan..................................... 11

Bab II Ekonomi makro, kebijakan keuangan dan pencapaian target kinerja APBD

2.1 Ekonomi Makro.................................................................................................. 13

2.2 Kebijakan Keuangan.......................................................................................... 15

2.3 Indikator Pencapaian Target Kinerja APBD....................................................... 22

Bab III Ikhtisar pencapaian kinerja keuangan

3.1 Ikhtisar Realisasi Pencapaian Target Kinerja Keuangan................................... 24

3.2 Hambatan Dan Kendala yang Ada Dalam Pencapaian Target yang Telah
Ditetapkan
...........................................................................................................................
29

Bab IV Kebijakan akuntansi

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 LAPORAN KEUANGAN TAHUN ANGGARAN 2014
PEMERINTAH KABUPATEN CIANJUR

4.1 Entitas Pelaporan Keuangan Daerah................................................................. 31

Halaman

4.2 Basis Akuntansi yang Mendasari Penyusunan Laporan Keuangan................... 31

4.3 Basis Pengukuran yang Mendasari Penyusunan Laporan Keuangan................ 32

4.4 Penerapan Kebijakan Akuntansi Berkaitan dengan Ketentuan yang Ada

Dalam Standar Akuntansi Pemerintahan
...........................................................................................................................
39

Bab V Penjelasan pos-pos laporan keuangan

5.1 Penjelasan Atas Pos-pos Laporan Realisasi Anggaran...................................... 40

5.1.1 Penjelasan Umum Pos-pos Laporan Realisasi APBD............................ 40

5.1.2 Penjelasan Per Pos Laporan Realisasi APBD......................................... 45

5.1.3 Catatan Penting Lainnya......................................................................... 61

5.2 Penjelasan Atas Pos-pos Neraca........................................................................ 63

5.2.1 Posisi Keuangan Secara Umum.............................................................. 63

5.2.2 Penjelasan Per Pos Neraca...................................................................... 63

5.2.3 Catatan Penting Lainnya......................................................................... 115

5.3 Penjelasan Atas Pos-pos Laporan Arus Kas...................................................... 128

5.3.1 Penjelasan Umum Laporan Arus Kas..................................................... 128

5.3.2 Penjelasan Per Pos Laporan Arus Kas.................................................... 130

Bab VI Penjelasan atas Informasi-Informasi Non Keuangan.......................................... 136

Bab VII Penutup.................................................................................................................... 138

LAMPIRAN CALK.............................................................................................................. 140

LAMPIRAN LAPORAN REALISASI ANGGARAN

Lampiran 1 Ringkasan LRA................................................................................................... 140

Lampiran 2 Ringkasan LRA Per-SKPD................................................................................ 142

Lampiran 3 LRA Per-Rekening.............................................................................................. 163

LAMPIRAN NERACA

Lampiran 1 Kas di Kas Daerah.............................................................................................. 180

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 LAPORAN KEUANGAN TAHUN ANGGARAN 2014
PEMERINTAH KABUPATEN CIANJUR

Lampiran 2 Piutang Pajak...................................................................................................... 181

Lampiran 3 Bagian Lancara TGR.......................................................................................... 247

Lampiran 4 Piutang Lain-Lain............................................................................................... 253

Halaman

Lampiran 5 Persediaan......................................................................................................... 289

Lampiran 6 Investasi Non Permanen Lainnya..................................................................... 293

Lampiran 7 Penyertaan Modal Pemda................................................................................. 301

Lampiran 8 Aset Tetap.......................................................................................................... 302

Lampiran 9 Tuntutan Ganti Kerugian Daerah ..................................................................... 317

Lampiran 10 Aset Tidak Berwujud...................................................................................... 323

Lampiran 11 Aset Lain-lain.................................................................................................... 324

Lampiran 12 Utang Jangka Pendek Lainnya.......................................................................... 325

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