DAFTAR ISI

Halaman

SAMPUL ................................................................................................................ i
DAFTAR ISI ........................................................................................................... ii
DAFTAR TABEL ...................................................................................................
..............................................................................................................................vi
DAFTAR GAMBAR ..............................................................................................
............................................................................................................................viii
DAFTAR LAMPIRAN ...........................................................................................
..............................................................................................................................ix
KATA PENGANTAR ............................................................................................ x
PERNYATAAN TANGGUNG JAWAB ...............................................................
..............................................................................................................................xi
NERACA ................................................................................................................
.............................................................................................................................xii
LAPORAN REALISASI ANGGARAN ................................................................
............................................................................................................................xvi
LAPORAN OPERASIONAL .................................................................................
..........................................................................................................................xxvi
LAPORAN PERUBAHAN EKUITAS ..................................................................
...........................................................................................................................xxx
CATATAN ATAS LAPORAN KEUANGAN ......................................................
.........................................................................................................................xxxii

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

I.1 Maksud dan Tujuan Penyusunan Laporan Keuangan ................ 1
I.2 Landasan Hukum Penyusunan Laporan Keuangan .................... 5
I.3 Sistematika Penyajian Catatan Atas Laporan Keuangan ........... 9

B. BAB II IKHTISAR PENCAPAIAN KINERJA KEUANGAN......................

13
2.1 Ikhtisar Realisasi Pencapaian Target Kinerja Keuangan ...........
.................................................................................................13
2.2 Hambatan dan Kendala Dalam Pencapaian Target Kinerja .......
.................................................................................................16

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C. BAB III KEBIJAKAN AKUNTANSI.............................................................
18
3.1. Entitas Akuntansi Daerah ...........................................................
.................................................................................................19
3.2. Basis Akuntansi Yang Mendasari Penyusunan Laporan

Keuangan ....................................................................................
.................................................................................................19
3.3. Basis Pengakuan Yang Digunakan Dalam Penyusunan Laporan
Keuangan ....................................................................................
.................................................................................................19
3.3.1. Kas Diakui ......................................................................
.....................................................................................19
3.3.2. Piutang ............................................................................
.....................................................................................19
3.3.3. Persediaan .......................................................................
.....................................................................................22
3.3.4. Investasi ..........................................................................
.....................................................................................23
3.3.5. Aset Tetap .......................................................................
.....................................................................................24
3.3.6. Aset Lainnya ...................................................................
.....................................................................................25
3.3.7. Kewajiban .......................................................................
.....................................................................................25
3.3.8. Ekuitas ............................................................................
.....................................................................................26
3.3.9. Koreksi ............................................................................
.....................................................................................27
3.3.10. Pendapatan ......................................................................
.....................................................................................31
3.3.11. Belanja ............................................................................
.....................................................................................34
3.3.12. Transfer ...........................................................................
.....................................................................................34
3.3.13. Pembiayaan .....................................................................
.....................................................................................34

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3.4. Basis Pengukuran Yang Digunakan Dalam Penyusunan
Laporan Keuangan .....................................................................
.................................................................................................35
3.4.1. Kas ..................................................................................
.....................................................................................35
3.4.2. Piutang ............................................................................
.....................................................................................35
3.4.3. Penyisihan Piutang ..........................................................
.....................................................................................36
3.4.4. Persediaan .......................................................................
.....................................................................................37
3.4.5. Investasi ..........................................................................
.....................................................................................37
3.4.6. Pengukuran Aset Tetap ...................................................
.....................................................................................39
3.4.7. Aset Tetap Lainnya .........................................................
.....................................................................................42
3.4.8. Konstruksi Dalam Pengerjaan ........................................
.....................................................................................43
3.4.9. Kewajiban .......................................................................
.....................................................................................44
3.4.10. Ekuitas ............................................................................
.....................................................................................46
3.4.11. Koreksi Periode Akuntansi Sebelumnya ........................
.....................................................................................46
3.4.12. Pendapatan ......................................................................
.....................................................................................50
3.4.13. Belanja ............................................................................
.....................................................................................50
3.4.14. Beban ..............................................................................
.....................................................................................51
3.4.15. Transfer ...........................................................................
.....................................................................................51
3.4.16. Pembiayaan .....................................................................
.....................................................................................51

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 3.5. Penyajian Kebijakan Akuntansi Berkaitan Dengan Ketentuan
Yang Ada Dalam Standar Akuntansi Pemerintah ......................
.................................................................................................51
3.5.1. Kas ..................................................................................
.....................................................................................51
3.5.2. Piutang ............................................................................
.....................................................................................52
3.5.3. Persediaan .......................................................................
.....................................................................................52
3.5.4. Investasi ..........................................................................
.....................................................................................53
3.5.5. Aset Tetap .......................................................................
.....................................................................................54
3.5.6. Aset Lainnya ...................................................................
.....................................................................................55
3.5.7. Kewajiban .......................................................................
.....................................................................................55
3.5.8. Ekuitas ............................................................................
.....................................................................................55
3.5.9. Pendapatan ......................................................................
.....................................................................................55
3.5.10. Belanja ............................................................................
.....................................................................................56
3.5.11. Beban ..............................................................................
.....................................................................................56
3.5.12. Transfer ...........................................................................
.....................................................................................59
3.5.13. Pembiayaan .....................................................................
.....................................................................................59
D. BAB IV PENJELASAN POS-POS LAPORAN KEUANGAN.......................
60
4.1. Komponen – Komponen Akun Neraca ......................................
.................................................................................................60
4.1.1. Aset ..........................................................................................
..............................................................................................60
4.1.1.1. Aset Lancar ...........................................................................
...........................................................................................61

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4.1.1.1.1. Kas .....................................................................................
........................................................................................62
4.1.1.1.1.1. Kas di Bendahara Pengeluaran .......................................
.....................................................................................62
4.1.1.1.1.2. Kas di Bendahara Penerimaan ........................................
.....................................................................................63
4.1.1.1.2. Piutang ...............................................................................
........................................................................................63
4.1.1.1.3. Penyisihan Piutang ............................................................
........................................................................................63
4.1.1.1.4. Beban di Bayar di Muka ....................................................
........................................................................................63
4.1.1.1.5. Persediaan ..........................................................................
........................................................................................64
4.1.1.2. Aset Tetap..............................................................................
...........................................................................................64
4.1.1.2.1. Tanah .................................................................................
........................................................................................65
4.1.1.2.2. Peralatan dan Mesin ..........................................................
........................................................................................65
4.1.1.2.3. Gedung dan Bangunan ......................................................
........................................................................................68
4.1.1.2.4. Jalan, Irigasi dan Jaringan .................................................
........................................................................................69
4.1.1.2.5. Aset Tetap Lainnya ...........................................................
........................................................................................70
4.1.1.2.6. Konstruksi Dalam Pengerjaan ...........................................
........................................................................................71
4.1.1.2.7. Akumulasi Penyusutan Aset Tetap ....................................
........................................................................................73
4.1.1.3. Aset Lainnya..........................................................................
...........................................................................................74
4.1.1.3.1. Aset Tak Berwujud ............................................................
........................................................................................74
4.1.1.3.2. Aset Lain-lain ....................................................................
........................................................................................74

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4.1.1.3.3. Akumulasi Amortisasi .......................................................
........................................................................................75
4.1.2. Kewajiban ................................................................................
..............................................................................................76
4.1.2.1. Utang Beban .........................................................................
...........................................................................................76
4.1.3. Ekuitas ......................................................................................
..............................................................................................76
4.2. Komponen – Komponen Akun Laporan Realisasi Anggaran ....
.................................................................................................77
4.2.1. Pendapatan ...............................................................................
..............................................................................................77
4.2.1.1. Pendapatan Asli Daerah .......................................................
...........................................................................................77
4.2.1.1.1. Retribusi Daerah ................................................................
........................................................................................78
4.2.1.1.2. Lain-lain Pendapatan Asli Daerah Yang Sah ....................
........................................................................................79
4.2.2. Belanja .....................................................................................
..............................................................................................79
4.2.2.1. Belanja Operasi ....................................................................
...........................................................................................81
4.2.2.1.1. Belanja Pegawai ................................................................
........................................................................................81
4.2.2.1.2. Belanja Barang dan Jasa.....................................................
........................................................................................82
4.2.2.2. Belanja Modal ......................................................................
...........................................................................................83
4.2.2.2.1. Belanja Tanah ....................................................................
........................................................................................84
4.2.2.2.2. Belanja Peralatan dan Mesin .............................................
........................................................................................85
4.2.2.2.3. Belanja Bangunan dan Gedung .........................................
........................................................................................85
4.2.2.2.4. Belanja Jalan, Irigasi dan Jaringan ....................................
........................................................................................86

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4.2.2.2.5. Belanja Aset Tetap Lainnya ..............................................
........................................................................................86
4.3. Komponen-komponen Laporan Operasional .............................
.................................................................................................87
4.3.1. Kegiatan Operasional ..............................................................
..............................................................................................87
4.3.1.1. Pendapatan-LO......................................................................
...........................................................................................87
4.3.1.1.1. Pendapatan Asli Daerah (PAD)-LO ..................................
........................................................................................87
4.3.1.2. Beban.....................................................................................
...........................................................................................88
4.3.1.2.1. Beban Operasi ...................................................................
........................................................................................89
4.3.2. Surplus/Defisit Dari Kegiatan Non Operasional .....................
..............................................................................................91
4.3.2.1. Surplus Non Operasional ......................................................
...........................................................................................92
4.3.2.2. Defisit Non Opersional .........................................................
...........................................................................................92
4.3.3. Pos Luar Biasa .........................................................................
..............................................................................................92
4.3.4. Surplus/Defisit-LO ..................................................................
..............................................................................................92
4.4. Komponen-komponen Laporan Perubahan Ekuitas ...................
.................................................................................................93
4.4.1. Ekuitas Awal/Ekuitas Akhir Tahun Sebelumnya ....................
..............................................................................................93
4.4.2. Surplus/Defisit-LO ..................................................................
..............................................................................................93
4.4.3. Dampak Kumulatif Perubahan Kebijakan/Kesalahan
Mendasar .................................................................................
..............................................................................................93
4.4.4. Ekuitas Akhir ...........................................................................
..............................................................................................93

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E. BAB V PENJELASAN ATAS INFORMASI-INFORMASI NON
KEUANGAN .....................................................................................
........................................................................................................95
5.1. Organisasi Biro Umum Sekretariat Daerah Provinsi NTB ........
.................................................................................................95
5.1.1. Struktur Organisasi .........................................................
.....................................................................................95
5.2. Data Kepegawaian Biro Umum Sekretariat Daerah Provinsi
NTB ............................................................................................
.................................................................................................98
5.2.1. Jumlah Pegawai ..............................................................
.....................................................................................98
5.2.2. Distribusi Pegawai ..........................................................
.....................................................................................99
5.3. Visi dan Misi Biro Umum Sekretariat Daerah Provinsi NTB ....
...............................................................................................100
5.3.1. Visi ..................................................................................
...................................................................................100
5.3.2. Misi .................................................................................
...................................................................................100
F. BAB VI PENUTUP..........................................................................................
102
LAMPIRAN

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