Dinas Kesehatan Kota Banda Aceh

Neraca Saldo
1 November 2006

No. Account Account Title Debit

Aset Lancar
Kas di bendahara pengeluaran Rp10,000,000
Kas di bendahara penerimaan
Aset Tetap
Gedung kantor Rp960,000,000
Mesin dan Peralatan Rp255,000,000
Kendaraan Rp150,000,000
Meubeler dan Perlengkapan Rp75,000,000
Kewajiban
Ekuitas
Ekuitas dana lancar
Ekuitas dana investasi
Rp1,450,000,000
 Credit

Rp10,000,000
Rp1,440,000,000
Rp1,450,000,000
 Dinas Kesehatan Kota Banda Aceh
Jurnal Tahun 2006

Date Ref Debit

November 1 Kas Dibendahara Penerimaan Rp25,500,000
RK-PPKD

1 Beban Gaji Pokok Rp29,000,000

Beban Tunjangan keluarga Rp3,000,000
beban Tunjangan jabatan Rp5,000,000
Beban Tunjangan beras Rp3,000,000
RK-PPKD

Blanja gaji pokok Rp29,000,000

Belanja Tunajan keluarga Rp3,000,000
Benalanja tunjangan Jabatan Rp5,000,000
belanaja Tunjangan Beras Rp3,000,000
Perubahan SAL

8 Persediaan bahan Kimia Rp13,200,000

RK-PPKD
belanja Bahan Kimia Rp13,200,000
Perubahan SAL

16 Peralatan Rp27,500,000
RK-PPKD
Belanja Modal Medis & peralatan Rp27,500,000
Perubahan SAL

17 Kas Dibendahara Penerimaan Rp8,000,000

Pendapatan retribusi yankes - LO
Perubahan SAL Rp8,000,000
Pendapatan retribusi yankes - LRA

17 Kas Dibendahara Penerimaan Rp65,000,000

Hasil penjualan kekayaan daerah - LO
Perubahan SAL Rp65,000,000
Hasil penjualan kekayaan daerah - LRA

17 Kas Dibendahara Penerimaan Rp35,000,000

Pendapatan Diklat - LO
Perubahan SAL Rp35,000,000
 Pendapatan Diklat - LRA

17 RK-PPKD Rp108,000,000
Kas di bendahara penerimaan

18 Beban Honorium Rp5,000,000

Kas di bendahara pengeluaran
Belanja Honorium Rp5,000,000
Perubahan SAL

18 kas Dibendahara pengeluaran Rp750,000

Utang PFK - PPh 21

Utang PFK- PPh 21 Rp750,000

Kas di bendahara pengeluaran

28 Beban air dan telepon Rp4,000,000

Persediaan ATK Rp2,000,000
Persediaan listrik dan elektronik Rp1,000,000
Persediaan bahan obat Rp4,000,000
beban Konsumsi Rp3,000,000
beban Pakaian olahraga Rp4,500,000
beban Perjalanan dinas Rp4,000,000
Kas di bendahara pengeluaran

Belanja Lisrik air dan telepon Rp4,000,000

Belanja ATK Rp2,000,000
Belanjan lirik dan elektronik Rp1,000,000
Belanja Obat Rp4,000,000
Belanja Konsumsi Rp3,000,000
belanja Pakaian olahraga Rp4,500,000
belanja Perjalanan dinas Rp4,000,000
Perubahan SAL

28 RK-PPKD Rp3,000,000
Kas di bendahara pengeluaran

Desember 31 Beban ATK Rp800,000

Persediaan ATK
Rp571,200,000
Credit

Rp25,500,000

Rp40,000,000

Rp40,000,000

Rp13,200,000

Rp13,200,000

Rp27,500,000

Rp27,500,000

Rp8,000,000

Rp8,000,000

Rp65,000,000

Rp65,000,000

Rp35,000,000
 Rp35,000,000

Rp108,000,000

Rp5,000,000

Rp5,000,000

Rp750,000

Rp750,000

Rp22,500,000

Rp22,500,000

Rp3,000,000

Rp800,000
Rp571,200,000
 Dinas Kesehatan Kota Banda Aceh
Buku Besar Tahun 2006
RK-PPKD

Date Explanation Ref Debit

Nov 1
1
8
16
17 Rp108,000,000
28 Rp3,000,000
Kas di bendahara pengeluaran
Date Explanation Ref Debit

Nov 1 Rp10,000,000
1 Rp25,500,000
18
18 Rp750,000
18
28
28
Kas di bendahara penerimaan
Date Explanation Ref Debit

17 Rp8,000,000
17 Rp65,000,000
17 Rp35,000,000
17
Persediaan ATK
Date Explanation Ref Debit

28 Rp2,000,000
31
Persediaan listrik dan elektronik
Date Explanation Ref Debit

28 Rp1,000,000
 Credit Debit Credit

Rp25,500,000 Rp25,500,000
Rp40,000,000 Rp65,500,000
Rp13,200,000 Rp78,700,000
Rp27,500,000 Rp106,200,000
(Rp1,800,000)
(Rp4,800,000)

Credit Debit Credit

Rp10,000,000
Rp35,500,000
Rp5,000,000 Rp30,500,000
Rp31,250,000
Rp750,000 Rp30,500,000
Rp22,500,000 Rp8,000,000
Rp3,000,000 Rp5,000,000

Credit Debit Credit

Rp8,000,000
Rp73,000,000
Rp108,000,000
Rp108,000,000 Rp0

Credit Debit Credit

Rp2,000,000
Rp800,000 Rp1,200,000

Credit Debit Credit

Rp1,000,000
Persediaan bahan obat
Date Explanation Ref Debit

28 Rp4,000,000
Persediaan bahan kimia
Date Explanation Ref Debit Credit

28 Rp13,200,000
Gedung Kantor
Date Explanation Ref Debit Credit

1 Rp960,000,000
Mesin dan Peralatan
Date Explanation Ref Debit Credit

1 Rp255,000,000
16 Rp27,500,000
Kendaraan
Date Explanation Ref Debit Credit

1 Rp150,000,000
Meubeler dan Perlengkapan
Date Explanation Ref Debit Credit

1 Rp75,000,000
Utang PFK - PPh 21
Date Explanation Ref Debit Credit

18 Rp750,000
18 Rp750,000
Ekuitas dana lancar
Date Explanation Ref Debit Credit

1 Rp10,000,000
Ekuitas dana investasi
Date Explanation Ref Debit Credit

1 Rp1,440,000,000
Credit
Debit Credit
Rp4,000,000
Saldo
Credit Debit Credit

Rp13,200,000
Saldo
Credit Debit Credit

Rp960,000,000
Saldo
Credit Debit Credit

Rp255,000,000
Rp282,500,000
Saldo
Credit Debit Credit

Rp150,000,000
Saldo
Credit Debit Credit

Rp75,000,000
Saldo
Credit Debit Credit

Rp750,000 Rp750,000
Rp0
Saldo
Credit Debit Credit

Rp10,000,000 Rp10,000,000
Saldo
Credit Debit Credit

Rp1,440,000,000 Rp1,440,000,000
Perubahan SAL
Date Explanation Ref Debit

Rp8,000,000
Rp65,000,000
Rp35,000,000

Pendapatan retribusi yankes - LRA

Date Explanation Ref Debit

Pendapatan penyelenggaraan diklat - LRA

Date Explanation Ref Debit

Hasil penjualan aset daerah - LRA

Date Explanation Ref Debit

Belanja gaji pokok

Date Explanation Ref Debit

Rp29,000,000
Belanja tunjangan keluarga
Date Explanation Ref Debit

Rp3,000,000
Belanja tunjangan jabatan
Date Explanation Ref Debit

Rp5,000,000
Belanja tunjangan beras
Date Explanation Ref Debit

Rp3,000,000
 Saldo
Credit Debit Credit

Rp40,000,000 Rp40,000,000
Rp13,200,000 Rp53,200,000
Rp27,500,000 Rp80,700,000
Rp72,700,000
Rp7,700,000
(Rp27,300,000)
Rp5,000,000 (Rp22,300,000)
Rp22,500,000 Rp200,000
Saldo
Credit Debit Credit

Rp8,000,000 Rp8,000,000
Saldo
Credit Debit Credit

Rp35,000,000 Rp35,000,000
Saldo
Credit Debit Credit

Rp65,000,000 Rp65,000,000
Saldo
Credit Debit Credit

Rp29,000,000
Saldo
Credit Debit Credit

Rp3,000,000
Saldo
Credit Debit Credit

Rp5,000,000
Saldo
Credit Debit Credit

Rp3,000,000
Belanja modal - mesin dan peralatan
Date Explanation Ref Debit

Rp27,500,000
Belanja ATK
Date Explanation Ref Debit

Rp2,000,000
Belanja listrik dan elektronik
Date Explanation Ref Debit

Rp1,000,000
Belanja bahan obat
Date Explanation Ref Debit

Rp4,000,000
Belanja listrik air dan telepon
Date Explanation Ref Debit

Rp4,000,000
Belanja konsumsi
Date Explanation Ref Debit

Rp3,000,000
Belanja pakaian olahraga
Date Explanation Ref Debit

Rp4,500,000
Belanja perjalanan dinas
Date Explanation Ref Debit

Rp4,000,000
 Saldo
Credit Debit Credit

Rp27,500,000
Saldo
Credit Debit Credit

Rp2,000,000
Saldo
Credit Debit Credit

Rp1,000,000
Saldo
Credit Debit Credit

Rp4,000,000
Saldo
Credit Debit Credit

Rp4,000,000
Saldo
Credit Debit Credit

Rp3,000,000
Saldo
Credit Debit Credit

Rp4,500,000
Saldo
Credit Debit Credit

Rp4,000,000
Belanja bahan kimia
Date Explanation Ref Debit

Rp13,200,000
Belanja honorarium
Date Explanation Ref Debit

Rp5,000,000
Pendapatan retribusi yankes - LO
Date Explanation Ref Debit

Pendapatan penyelenggaraan diklat - LO

Date Explanation Ref Debit

Hasil penjualan aset daerah - LO

Date Explanation Ref Debit

Beban gaji pokok

Date Explanation Ref Debit

Rp29,000,000
Beban tunjangan keluarga
Date Explanation Ref Debit

Rp3,000,000
Beban tunjangan jabatan
Date Explanation Ref Debit

Rp5,000,000
Beban tunjangan beras
Date Explanation Ref Debit

Rp3,000,000
 Credit Saldo

Debit Credit
Rp13,200,000
Saldo
Credit Debit Credit

Rp5,000,000
Saldo
Credit Debit Credit

Rp8,000,000 Rp8,000,000
Saldo
Credit Debit Credit

Rp35,000,000 Rp35,000,000
Saldo
Credit Debit Credit

Rp65,000,000 Rp65,000,000
Saldo
Credit Debit Credit

Rp29,000,000
Saldo
Credit Debit Credit

Rp3,000,000
Saldo
Credit Debit Credit

Rp5,000,000
Saldo
Credit Debit Credit

Rp3,000,000
Beban ATK

Date Explanation Ref Debit

Rp800,000
Beban listrik air dan telepon
Date Explanation Ref Debit Credit

Rp4,000,000
Beban konsumsi
Date Explanation Ref Debit Credit

Rp3,000,000
Beban pakaian olahraga
Date Explanation Ref Debit Credit

Rp4,500,000
Beban perjalanan dinas
Date Explanation Ref Debit Credit

Rp4,000,000
Beban honorarium
Date Explanation Ref Debit Credit

Rp5,000,000
Credit Saldo
Debit Credit
Rp800,000
Saldo
Credit Debit Credit

Rp4,000,000
Saldo
Credit Debit Credit

Rp3,000,000
Saldo
Credit Debit Credit

Rp4,500,000
Saldo
Credit Debit Credit

Rp4,000,000
Saldo
Credit Debit Credit

Rp5,000,000
 Dinas Kesehatan Kota Banda Aceh
Neraca Saldo
untuk periode yang berakhir 31 Desember 2006

No. Account Account Title Debit

RK-PPKD
Kas di bendahara pengeluaran Rp5,000,000
Kas di bendahara penerimaan Rp0
Persediaan ATK Rp1,200,000
Persediaan listrik dan elektronik Rp1,000,000
Persediaan bahan obat Rp4,000,000
Persediaan bahan kimia Rp13,200,000
Gedung kantor Rp960,000,000
Mesin dan peralatan Rp282,500,000
Kendaraan Rp150,000,000
Meubeler dan perlengkapan Rp75,000,000
Utang PFK - PPh 21
Ekuitas dana lancar
Ekuitas dana investasi
Perubahan SAL
Pendapatan retribusi yankes - LRA
Pendapatan penyelenggaraan diklat - LRA
Hasil penjualan aset daerah - LRA
Belanja gaji pokok Rp29,000,000
Belanja tunjangan keluarga Rp3,000,000
Belanja tunjangan jabatan Rp5,000,000
Belanja tunjangan beras Rp3,000,000
Belanja ATK Rp2,000,000
Belanja listrik dan elektronik Rp1,000,000
Belanja bahan obat Rp4,000,000
Belanja listrik air dan telepon Rp4,000,000
Belanja konsumsi Rp3,000,000
Belanja pakaian olahraga Rp4,500,000
Belanja perjalanan dinas Rp4,000,000
Belanja bahan kimia Rp13,200,000
Belanja honorarium Rp5,000,000
Belanja modal - mesin dan perlatan Rp27,500,000
Pendapatan retribusi yankes - LO
Pendapatan penyelenggaraan diklat - LO
Hasil penjualan aset daerah - LO
Beban gaji pokok Rp29,000,000
Beban tunjangan keluarga Rp3,000,000
Beban tunjangan jabatan Rp5,000,000
Beban tunjangan beras Rp3,000,000
Beban ATK Rp800,000
Beban listrik air dan telepon Rp4,000,000
Beban konsumsi Rp3,000,000
Beban pakaian olahraga Rp4,500,000
Beban perjalanan dinas Rp4,000,000
Beban honorarium Rp5,000,000
Total 1,661,400,000
2006

Credit
-Rp4,800,000

Rp0
Rp10,000,000
Rp1,440,000,000
Rp200,000
Rp8,000,000
Rp35,000,000
Rp65,000,000

Rp8,000,000
Rp35,000,000
Rp65,000,000
1,661,400,000
 Dinas Kesehatan Kota Banda Aceh
Laporan Realisasi Anggaran periode 31 Desember 2006

PENDAPATAN
Pendapatan retribusi yankes - LRA Rp8,000,000
Pendapatan penyelenggaraan diklat - LRA Rp35,000,000
BELANJA
Belanja gaji pokok Rp29,000,000
Belanja tunjangan keluarga Rp3,000,000
Belanja tunjangan jabatan Rp5,000,000
Belanja tunjangan beras Rp3,000,000
Belanja ATK Rp2,000,000
Belanja listrik dan elektronik Rp1,000,000
Belanja bahan obat Rp4,000,000
Belanja listrik air dan telepon Rp4,000,000
Belanja konsumsi Rp3,000,000
Belanja pakaian olahraga Rp4,500,000
Belanja perjalanan dinas Rp4,000,000
Belanja bahan kimia Rp13,200,000
Belanja honorarium Rp5,000,000
Belanja modal - mesin dan perlatan Rp27,500,000
PEMBIAYAAN
Hasil penjualan aset daerah - LRA Rp65,000,000
SURPLUS
(DEFISIT
ber 2006

Rp43,000,000

Rp108,200,000

Rp65,000,000

(Rp200,000)
 Dinas Kesehatan Kota Banda Aceh
Laporan Operasional periode 31 Desember 2006

PENDAPAANT
Pendapatan retribusi yankes - LO Rp8,000,000
Pendapatan penyelenggaraan diklat - LO Rp35,000,000
Hasil penjualan aset daerah - LO Rp65,000,000
BEBANJA
Beban gaji pokok Rp29,000,000
Beban tunjangan keluarga Rp3,000,000
Beban tunjangan jabatan Rp5,000,000
Belanja tunjangan beras Rp3,000,000
Belanja ATK Rp2,000,000
Belanja listrik dan elektronik Rp4,000,000
Belanja konsumsi Rp3,000,000
Belanja pakaian olahraga Rp4,500,000
Belanja perjalanan dinas Rp4,000,000
Belanja bahan kimia Rp13,200,000
Belanja honorarium Rp5,000,000
SURPLUS (DEFISIST)
6

Rp108,000,000

Rp75,700,000

Rp32,300,000
 Dinas Kesehatan Kota Banda Aceh
Laporan Perubahan Ekuitas periode 31 Desember 2006

Ekuitas dana lancar Rp10,000,000

Ekuitas dana investasi Rp1,440,000,000
Ekuitas awal Rp1,450,000,000
Surplus (Defisit) - LO Rp32,300,000
Ekuitas akhir Rp1,482,300,000
Dinas Kesehatan Kota Banda Aceh Laporan Posisi Keuangan
periode 31 Desember 2006

ASET
Aset Lancar
Kas di bendahara pengeluaran Rp5,000,000
Kas di bendahara penerimaan Rp0 Persediaan ATK Rp1,200,000
Persediaan listrik dan elektronik Rp1,000,000
Persediaan bahan obat Rp4,000,000
Persediaan bahan kimia Rp13,200,000
Total Aset Lancar Rp24,400,000
Aset Tidak Lancar
Gedung kantor Rp960,000,000
Mesin dan peralatan Rp282,500,000
Kendaraan Rp150,000,000
Meubeler dan perlengkapan Rp75,000,000
Total Aset Tidak Lancar Rp1,467,500,000
TOTAL ASET   Rp1,491,900,000

KEWAJIBAN
TOTAL KEWAJIBAN Rp0
EKUITAS

Ekuitas akhir Rp1,482,300,000

RK-PPKD (Rp4,800,000)
TOTAL EKUITAS   Rp1,477,500,000                                    
TOTAL KEWAJIBAN DAN EKUITAS   Rp1,477,500,000

Rp14,400,000
 sehatan Kota Banda Aceh
n Ekuitas periode 31 Desember 2006

Banda Aceh Laporan Posisi Keuangan

de 31 Desember 2006

000
Rp0 Persediaan ATK Rp1,200,000
000
000
000
Rp24,400,000

000
000
000
000
Rp1,467,500,000
  Rp1,491,900,000

Rp0

000
000)
  Rp1,477,500,000                                    
  Rp1,477,500,000