DAFTAR ISI

Halaman

KATA PENGANTAR .................................................................................................. ii

SURAT PERNYATAAN TANGGUNG JAWAB ....................................................... iii
DAFTAR ISI ................................................................................................................ iv
LAPORAN REALISASI ANGGARAN ...................................................................... v
LAPORAN OPERASIONAL ....................................................................................... vi
LAPORAN PERUBAHAN EKUITAS ........................................................................ viii
NERACA ...................................................................................................................... ix
BAB I PENDAHULUAN
1.1 Maksud dan Tujuan Penyusunan Laporan Keuangan .......................... 1
1.2 Landasan Hukum Penyusunan Laporan Keuangan .............................. 1
1.3 Sistematika Penullisan Catatan atas Laporan Keuangan ...................... 2

BAB II IKHTISAR PENCAPAIAN KINERJA KEUANGAN OPD

2.1 Ikhtisar Realisasi Pencapaian Target Kinerja Keuangan OPD ............. 4
2.2 Hambatan dan Kendala yang ada Dalam Pencapaian Target yang
telah Ditetapkan .................................................................................... 5

BAB III KEBIJAKAN AKUNTANSI

3.1 Entitas Akuntansi/Pelaporan Keuangan daerah OPD ........................... 6
3.2 Basis Akuntansi yang Mendasari Penyusunan Laporan Keuangan
OPD ...................................................................................................... 6
3.3 Basis Pengukuran yang Mendasari Penyusunan Laporan Keuangan
OPD ...................................................................................................... 7
3.4 Penerapan Kebijakan Akuntansi Berkaitan dengan Ketetentuan yang
ada dalam SAP pada OPD .................................................................... 8

BAB IV PENJELASAN POS-POS LAPORAN KEUANGAN OPD

4.1 Laporan Realisasi Anggaran ................................................................. 10
4.1.1 Pendapatan-LRA.......................................................................... 10
4.1.2 Belanja ......................................................................................... 10
4.2 Laporan Operasional ............................................................................. 11
4.2.1 Pendapatan-LO ............................................................................ 12
4.2.2 Beban ........................................................................................... 13
4.2.3 Kegiatan Non Operasional ........................................................... 14
4.2.4 Pos Luar Biasa ............................................................................. 14
4.3 Laporan Perubahan Ekuitas .................................................................. 15
4.3.1 Perubahan Ekuitas ....................................................................... 15
4.4 Neraca ................................................................................................... 15
4.4.1 Aset .............................................................................................. 15
4.4.2 Kewajiban .................................................................................... 22
4.4.3 Ekuitas ......................................................................................... 23

BAB III PENUTUP ..................................................................................................... 24

LAMPIRAN

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