DAFTAR ISI

BAB I ................................................................................................................. 1
PENDAHULUAN ............................................................................................ 1

1.1 Latar Belakang ...................................................................................... 1

1.2 Maksud dan Tujuan Penyusunan Laporan Keuangan ........................... 1

1.3 Landasan Hukum Penyusunan Laporan Keuangan .............................. 2

BAB II ................................................................................................................ 4
LAPORAN KEUANGAN POKOK PUSKESMAS .......................................... 4

1. Jenis Laporan Keuangan........................................................................ 4

2. Laporan Keuangan Sesuai PSAP No 13 Tahun 2018 Tentang Penyajian

Laporan Keuangan BLUD .................................................................................. 21

BAB III ............................................................................................................. 32

3.1 Ikhtisar Realisasi Pencapaian Target Kinerja Keuangan......................... 32

3.1.1 Pendapatan ...................................................................................... 32

3.1.2 Belanja .............................................................................................. 32

3.1.3 Surplus atau Defisit ........................................................................... 34

4.2 Hambatan dan Kendala........................................................................... 36

4.2.1 Pendapatan ...................................................................................... 36

4.2.2 Belanja .............................................................................................. 36

BAB IV ............................................................................................................. 37
KEBIJAKAN AKUNTANSI ............................................................................. 37

A. Entitas Akuntansi Keuangan Daerah ........................................................ 37

B. Basis Akuntansi yang Mendasari Penyusunan Laporan Keuangan .......... 37

C. Basis Pengukuran yang Mendasari Penyusunan Laporan Keuangan ...... 37

 D. Penerapan Kebijakan Akuntansi Berkaitan dengan Ketentuan yang Ada
dalam Standar Akuntansi Pemerintah ........................................................... 38

BAB V .............................................................................................................. 42
PENJELASAN PER POS LAPORAN REALISASI APBD .............................. 42

BAB VI ............................................................................................................. 44
PENUTUP ..................................................................................................... 44