FINANCIAL STATEMENT OF SKPD

YUSVIKARISANTI Y A.PRATIWI BUNGA PUTEH HARTINAH NURAZIZAH ARIEF LOPA NUR HIDAYAH A31109008 A31109119 A31109253 A31109 A31109

REALIZATION OF BUDGET REPORT

Accounting for Revenue in the regional work units (SKPD)

PP. 24/2005 regarding the Governmental Accounting Standards provide a description quite clear about earnings. In these regulations mentioned that income is the general treasury account all revenues by country / region add to equity funds in the current budget year in period the right of the government, and not have to be paid back by the government. Permendagri No.13/2006 states that local revenue is the right local government that is recognized as an addition to net worth.

Accounting for Expenditure on regional work units (SKPD).

Accounting for expenditure on SKPD structured to meet the needs of accountability in accordance with the provisions. Accounting expenditure can also developed to control for management purposes in a way that allows measurement of the shopping activity. At the work unit of expenditure accounting done by the KDPSKPD, which includes spending money supply accounting, instead of money , plus money, and direct expenditure accounting.

EXPENDITURE ACCOUNTING
KDP-SKPD receive SP2D from BUD via User

Authorization Budget.KDP-SKPD transaction record the receipt of money supply by journaling as follows: Expenditure xxx RK PPKD xxx

 Periodically, the KDP-SKPD received SPJ attached to the

proof of the transaction Expenditure from the Treasurer. Based on the SPJ and the proof of the transaction, PPK-SKPD transactions recorded prior period expenditure by journaling as follows: Expenditure xxx Cash in Treasury Spending xxx
Each period, the journal will be posted to the General Ledger in

accordance with the code and expenditure account at the end of the month, the KDP-SKPD transfer balances that exist in every major book into the Trial Balance

DIRECT EXPENDITURE ACCOUNTING It is about Salary & Allowances Expenditure and Goods & Services Expenditure. In the context of spending, accounting for the assumption that the funds have : SP2D from BUD directly received by the third party / other parties who have set. a. KDP-SKPD receive SP2D from BUD via User Authorization Budget.KDP-SKPD Inis shopping transactions recorded by journaling as follows: Expenditures xxx RK PPKD xxx
Each period, the journal will be posted to the General

Ledger in accordance with the code and expenditure account at the end of the month, the KDP-SKPD transfer balances that exist in every major book into the Trial Balance.

STATEMENTS OF CASH FLOWS

UNDERSTANDING ACCOUNTING CA SH ANDCASH FLOW STATEMENT

As one of the assets owned by government organizations,

cash received great attention because it has different characteristics from other assets. Cash is an asset that can be used to meet all government obligations that must be accomplished. Planning for the source and use and timing of the realization of cash receipts and expenditures is essential to avoid failure in the payment and fulfillment of other government obligations. Cash management in government is closely related to the overall budgeting. Budget preparation and reporting using the cash basis indicate that cash is the focus in the financial management of government in Indonesia. In the PP. 58/2005 on Regional Financial Management stated that the local government and all work units (SKPD) situated in it are required to prepare the cash budget,

The purpose of Cash Flow Statement

Purposes of reporting cash flows is to provide information about the source, use, changes in cash and cash equivalents during an accounting period and the balance of cash and cash equivalents at the reporting date. This information is presented for accountability and decision making. Cash flow information is useful as an indicator of the amount of cash flows in the future, as well as useful to assess the accuracy of estimated cash flows have been made previously. Statements of cash flows presents cash receipts and disbursements information for certain periods which are classified according to four activities, namely: Operating activities; Investing activities non-financial assets; Financing activities; and

Statements of cash flows presents cash receipts and disbursements information for certain periods which are classified according to four activities, namely:

Operating activities;
Investing activities non-financial assets; Financing activities; and

Activity nonanggaran.

Operating Activities
Net cash flows provided by operating activities is an indicator that shows the ability of government operations to generate sufficient cash to fund its operational activities in the future without relying on external funding sources.Cash inflows from operating activities mainly obtained from Tax Revenue, Non-Tax State Revenue (non-tax revenues), Grant Revenue, Profit Revenue Section countries / regions and Other Investments, and transfer entered.While the cash outflow for operating activities are primarily used for expenditure in the form of Employee Shopping, Shopping Goods, Flowers, Subsidies, Grants, Social Assistance, Shopping Lain-lain/Tak Unexpected, and

Reporting to the cash flows from operating activities can be done in two ways, namely:
a. Direct Method, which reveals the main

grouping of gross cash receipts and disbursements, and b. Indirect methods, which make adjustments on the surplus or deficit against operational noncash transactions, deferral (deferral) or recognition (accrual) cash receipts or payments are past / future, as well as elements of income and expenditure in cash associated by investing activities and financing non-financial assets.

Reporting to the cash flows from operating activities can be done in two ways, namely:

At the PSAP # 3 is suggested that the central

government reporting entities / regions using the direct method of reporting cash flows from operating activities. The advantage of using the direct method are: a. Providing better information to estimate the cash flows in the future; b. More easily understood by users of the report; and c. Data on the gross cash receipts and expenditure can be directly obtained from the accounting records.

Investment activity of non-financial assets

Cash flows from investing activities of non-

financial asset reflects the cash receipts and gross in the framework of the acquisition and release of economic resources that aim to enhance and support the government services to the public in the future. Thus, the activity of nonfinancial assets investment is cash receipts and disbursements activity devoted to the acquisition and disposal of fixed assets and other nonfinancial assets. Cash inflows from investing activities nonfinancial assets consist of fixed asset sales and other asset sales. Meanwhile, cash outflow from investing activities of non-financial assets consist of fixed asset acquisition of other assets.

Financing Activities
Cash flows from financing activities reflect the gross cash receipts and disbursements in connection with the financing of the deficit or the use of budget surpluses, which aims to predict the other party claims against the government's cash flow and the government's claim against another party in the future. Thus, the activity is financing activity cash receipts that need to be repaid and / or expenditure of cash to be received back which resulted in a change in the number and composition of long-term investment, long-term receivables, and government debt in connection with the financing of the deficit or the use of budget surpluses.

BALANCE SHEET

DEFINITION
Balance Sheet illustrates the financial position of an entity's reporting of assets, liabilities, and equity funds on a specific date. The accounts are presented on the balance sheet account is real or permanent. The amounts listed in the balance sheet at the end of a certain period will be the beginning balance in the next period.

PREPARATION REGIONAL BALANCE SHEET

No. According to the Technical Bulletin. 2, there are seven steps in the preparation of the initial balance sheet, namely: Determining the scope of work; Prepare the following forms of filling instructions; Provide an explanation to the team that will conduct the initial preparation of balance sheets; Implement data collection and inventory of assets and liabilities; Perform data processing and classification of assets and liabilities in accordance with Governmental Accounting Standards; Assessment of assets and liabilities; Presenting the accounts of assets, liabilities, and equity as the amount in the balance sheet format.

PREPARATION REGIONAL BALANCE SHEET

Some of the problems that arise in the preparation and adjustment of the initial balance (Sinaga, 2007) is: Presentation at local government level or SKPD. Government Balance Sheet is a consolidation of the balance-sheet SKPD. If the local government has drawn up a centralized government balance sheet, ie, prepared by the finance department at the secretariat of the regional or local financial management body, it must be broken down (breakdown) into the balance sheet SKPD. This is necessary because SKPD accounting entity as at the end of the next period should establish its own balance sheet. Physical inventory or documents. Therefore, preparation of balance sheets is a process of data collection assets and liabilities to be done classification, measurement and disclosure in accordance with SAP, it is necessary to inventory the assets and liabilities.

PREPARATION REGIONAL BALANCE SHEET

The question is: whether the inventory should be made to the document as well as physical? Could not just one? The presentation of balance sheets at once or gradually. A matter of time into consideration why the question arises whether the initial balance sheet drawn up at once or gradually. Meaning it can be phased in based on SKPD or based on the balance sheet components. Asset valuation with an appraisal company. In the audit of financial statements by the CPC government in 2005 revealed that the presentation of the asset has not been fair because it has not been done by an independent appraiser. Whether the assessment should be done by an independent appraiser? Whether an independent appraiser will also need to assess other than fixed assets?

ASSET ACCOUNTING SKPD

These transactions broadly classified into two large groups of transactions, namely (1) adding the value of assets and (2) reduction in asset values. The following described recording stage. Based on the evidence of a transaction in the form of (a) the minutes receipt of goods, and or (b) the minutes of the handover of goods, and or (c) the minutes of the completion of the work, KDP-SKPD make memorial evidence. Evidence memorial can be developed in a format suitable to the needs of sekurangkurangnya contain information concerning: (a) the type / name of the fixed assets, (b) code-related accounts, (c) the classification of fixed assets, (d) the value of fixed assets, and (e ) the date of the transaction. In the case of the addition of asset value, based on the evidence of these memorials, PPKSKPD admitted assets by the addition of journaling "Assets according to its kind" in the discharge and "Invested in Fixed Assets" in the credits, as follows. Fixed Assets XXX

ASSET ACCOUNTING SKPKD

Based on the evidence of existing transactions, the accounting function SKPKD make memorial evidence. Evidence of the memorial is at least include information about (a) the type / name of the investment, (b) code-related accounts, (c) the value of investments, and (d) the date of the transaction. Accounting functions SKPKD using evidence memorial as a source of information about your transactions and record additional investment in the general journal as follows: Investment ..... XXX Investments are invested within ..... XXX Journal disposal of investments, as follows: Investments are invested within ..... XXX Investment ... XXX

ACCOUNTING FOR DEBT SKPKD

Based on the evidence of existing transactions, the

accounting function SKPKD make memorial evidence, which at least contains information on (1) the type / name of the long-term debt, (2) code-related accounts, (3) the value of debt, and (4) date of transaction. Function SKPKD accounting records into evidence memorial general journal. Journal of acknowledgment of debt are as follows. Fund provided to longterm debt payment XXX Long-Term Debt XXX Journal of repayment is as follows. Long-Term Debt XXX

CONSOLIDATOR ACCOUNTING
Local Government Accounting System (SAPD) was built with an architecture as a branch of accounting in the private sector. Thus, in the implementation of the transaction, SKPKD described as the central office (home office) and SKPD as a branch office (branch office). With this scheme, there is an intermediary account that serves as a bridge between SKPKD and SKPD. Accounting functions SKPKD receive Daily Cash Position Report of BUD (source documents for journalizing on accounting consolidator SKPKD).

CONSOLIDATOR ACCOUNTING
From the Daily Cash Position Report, the accounting

function SKPKD must identify the cash flow from BUD to the treasurer SKPD expenditures (based on source documents SP2D) and reverse the flow of cash from the treasury receipts SKPD to BUD (based on source documents Credit Note). Accounting functions SKPKD then record the flow of funds from the treasury to the treasury cash expenditures SKPD with the journal as follows. R / K SKPD .......... XXX Cash in Region Cash XXX

ACCOUNTING OTHER THAN CASH

Accounting procedures other than cash on SKPKD include: Recording Error Correction
Recognition of Assets, Debt, and Equity Journal Related to the Accrual and Prepayment

Transaction

NOTES TO FINANCIAL STATEMENTS

PURPOSE 1. able to explain general information CaLK; 2. Being able to explain the structure of CaLK.

DEFINITION
Notes to the financial statements (CaLK) is an integral part of the report presents financial information on the items explanation of financial statements in order that adequate disclosure. CaLK a narrative explanation or details of the numbers listed in the budget reports, balance sheets, and statement of cash flows. CaLK was made to facilitate the reader understand the information presented in the financial statements.

STRUCTURE AND CONTENT NOTES TO FINANCIAL STATEMENTS

CaLK must be presented systematically. Each item in the Realized Budget, Balance Sheet and Cash Flow Statements should have a cross reference to related information within CaLK. CaLK include explanations or detailed list or analysis of the value of an item presented in the Budget Realization Report, Balance Sheet, and Statement of Cash Flows. Included also in CaLK is the presentation information required and recommended by Statement of Standard Accounting Governance and other disclosures necessary to the fair presentation of financial

CaLK explanation presents information about items in the financial statements adequate disclosure order, among other things: Presenting information about fiscal policy / financial, macroeconomic, achievement of the target State Budget Law / Regulation Budget, the following constraints and barriers that encountered in achieving the targets; Present an overview of financial performance during the reporting year; Presents basic information about the preparation of financial statements and accounting policies are selected to be applied over transaksitransaksi and other important events; Disclose information required by the PSAP that has not been presented in the advance sheets of the financial statements; Disclose information to the posts of assets and liabilities arising in connection with the application of the accrual basis of revenue and expenditure and reconciliation with the application of cash basis.

NOTES TO CONSOLIDATED FINANCIAL STRUCTURE

To be used by the user in understanding and comparing it with the other entity's financial statements, CaLK usually served with a relatively uniform composition. No. PSAP. 04 describes the composition of CaLK as follows. Fiscal policy / finance, macro economics, the achievement of the State Budget Act targets / budget legislation, overview of financial performance; Significant accounting policies: Reporting entity; Basis of accounting underlying the preparation of financial statements; Basis of measurement used in the preparation of financial statements; Appropriateness of accounting policies adopted by the Governmental Accounting Standards Statement ketentuan.ketentuan by a reporting entity; Each specific accounting policies are needed to

CONSOLIDATED FINANCIAL STATEMENT

Definition
The consolidated financial statements have been prepared from various units of government, whether that is a reporting entity (controllers) as well as accounting entity who prepared financial statements.

PROCEDURE CONSOLIDATION
Create eliminating entries.

The purpose of making this journal is to nulify all account balances between the regional government by SKPD, by debiting the account bersaldo reciprocal credit and credit the account of bersaldo reciprocal discharge. Creating a working paper The sources of the numbers needed to prepare the paper work comes from: 1. The financial statements of the trial balance or financial statements of Local Government (Government / Local Government) and service 2. Journal of elimination Prepare consolidated financial statements BLU Merger financial statements incorporate the financial statements performed by an organizationally organization membawahinya BLU concerned with the financial statements.