DAFTAR ISI

Daftar Isi ...................................................................................................................................i

Surat Pernyataan Pertanggung Jawab......................................................................................ii
Laporan Realisasi Anggaran.....................................................................................................iii
Laporan Operasional.................................................................................................................iv
Neraca.......................................................................................................................................v
Laporan Perubahan Ekuitas......................................................................................................vi

BAB I PENDAHULUAN.............................................................................................................1
1.1 Maksud dan Tujuan Penyusunan Laporan Keuangan...............................................1
1.2 Landasan Hukum Penyesuaian Laporan Keuangan.................................................1
1.3 Sistematika Penulisan Catatan Atas Laporan Keuangan..........................................4

BAB II IKHTISAR PENCAPAIAN KINERJA KEUANGAN ........................................................5

2.1 Ikhtisar Realisasi Pencapaian Target Kinerja Keuangan............................................5
2.2 Hambatan dan Kendala yang ada dalam pencapaian target yang Telah
Ditetapkan ...................................................................................................................24

BAB III PENJELASAN POS-POS LAPORAN KEUANGAN .....................................................25

3.1 Rincian dari Penjelasan masing-masing pos-pos pelaporan keuangan
pemerintah Daerah
3.1.1 Pendapatan LRA................................................................................................25
3.1.2 Belanja Daerah ..................................................................................................27
3.1.3 Pendapatan LO..................................................................................................33
3.1.4 Beban ................................................................................................................33
3.1.5 Aset....................................................................................................................37
3.1.6 Kewajiban……………………………………………………………………………...40
3.1.7 Ekuitas Dana......................................................................................................48
3.1.8 LPE……………………………………………………………………………………...48

BAB IV PENJELASAN ATAS INFORMASI-INFORMASI NON-KEUANGAN

PEMERINTAH DAERAH..............................................................................................49
4.1 Gambaran Umum Organisasi.....................................................................................49

BAB V PENUTUP......................................................................................................................60

LAMPIRAN