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DAFTAR ISI

DAFTAR ISI............................................................................................................................................... i

PERNYATAAN TANGGUNG JAWAB ................................................................................................. iv

LAPORAN REALISASI ANGGARAN.................................................................................................... v

LAPORAN PERUBAHAN SALDO ANGGARAN LEBIH................................................................... vii

NERACA ................................................................................................................................................viii

LAPORAN OPERASIONAL .................................................................................................................... x

LAPORAN ARUS KAS .......................................................................................................................... xii

LAPORAN PERUBAHAN EKUITAS................................................................................................... xiv

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

1.1 Maksud dan Tujuan Penyusunan Laporan Keuangan ................................................................ 2

1.2 Landasan Hukum Penyusunan Laporan Keuangan.................................................................... 2

1.3 Sistematika Penulisan Catatan Atas Laporan Keuangan............................................................ 2

BAB II ENTITAS AKUNTANSI/ENTITAS PELAPORAN KEUANGAN DAERAH, EKONOMI

MAKRO, KEBIJAKAN KEUANGAN DAN PENCAPAIAN TARGET KINERJA APBD ................... 4

2.1 Entitas Akuntansi/Entitas Pelaporan Keuangan Daerah............................................................. 4

2.2 Ekonomi Makro.......................................................................................................................... 4

2.2.1 Tingkat Kemiskinan ........................................................................................................... 5

2.2.2 Tingkat Pengangguran Terbuka ......................................................................................... 6

2.2.3 Indeks Gini (Gini Ratio)..................................................................................................... 7

2.2.4 Indeks Pembangunan Manusia (IPM) ................................................................................ 7

2.2.5 Laju Pertumbuhan Ekonomi............................................................................................. 11

2.2.6 Inflasi................................................................................................................................ 12

2.2.7 Pertumbuhan PDRB ......................................................................................................... 13

2.2.8 Pertumbuhan Ekonomi Sektoral....................................................................................... 22

2.2.9 Struktur Perekonomian..................................................................................................... 24

2.2.10 PDRB Perkapita ............................................................................................................... 26

2.3 Kebijakan Keuangan ................................................................................................................ 28

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2.3.1 Kebijakan Umum Pendapatan Daerah.............................................................................. 28

2.3.2 Kebijakan Umum Belanja Daerah.................................................................................... 30

2.3.3 Kebijakan Umum Pembiayaan Daerah ............................................................................ 31

2.4 Indikator Pencapaian Target Kinerja APBD ............................................................................ 32

BAB III IKHTISAR PENCAPAIAN KINERJA KEUANGAN.............................................................. 35

3.1. Ikhtisar Realisasi Pencapaian Target Kinerja Keuangan.......................................................... 35

3.1.1. Pendapatan Daerah........................................................................................................... 35

3.1.2. Belanja Daerah ................................................................................................................. 36

3.1.3. Pembiayaan Daerah.......................................................................................................... 37

3.2. Hambatan dan Kendala Yang Ada Dalam Pencapaian Target Yang Telah Ditetapkan........... 37

BAB IV KEBIJAKAN AKUNTANSI..................................................................................................... 39

4.1. Basis Akuntansi yang Mendasari Laporan Keuangan.............................................................. 39

4.2. Basis Pengukuran Yang Mendasari Penyusunan Laporan Keuangan...................................... 39

4.3. Penerapan Kebijakan Akuntansi Berkaitan Dengan Ketentuan Yang Ada Dalam Standar

Akuntansi Pemerintahan ...................................................................................................................... 39

BAB V PENJELASAN POS-POS LAPORAN KEUANGAN................................................................ 49

5.1. Penjelasan Pos-pos Laporan Realisasi Anggaran..................................................................... 49

5.1.1 Pendapatan Asli Daerah ................................................................................................... 49

5.1.2 Pendapatan Transfer ......................................................................................................... 52

5.1.3 Lain-Lain Pendapatan yang Sah....................................................................................... 55

5.1.4 Belanja Operasi ................................................................................................................ 56

5.1.5 Belanja Modal .................................................................................................................. 59

5.1.6 Belanja Tak Terduga ........................................................................................................ 63

5.1.7 Transfer ............................................................................................................................ 63

5.1.8 Penerimaan Pembiayaan................................................................................................... 64

5.1.9 Pengeluaran Pembiayaan.................................................................................................. 65

5.1.10 SiLPA............................................................................................................................... 65

5.2 Penjelasan Pos-Pos Laporan Saldo Anggaran Lebih................................................................ 66

5.2.1 Saldo Anggaran Lebih Awal ............................................................................................ 66

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5.2.2 Saldo Anggaran Lebih Akhir ........................................................................................... 66

5.3 Penjelasan Pos-Pos Neraca....................................................................................................... 67

5.3.1 Kas .................................................................................................................................. 67

5.3.2 Piutang ............................................................................................................................ 69

5.3.3 Persediaan........................................................................................................................ 79

5.3.4 Investasi Permanen ......................................................................................................... 80

5.3.5 Aset Tetap ....................................................................................................................... 81

5.3.6 Dana Cadangan ............................................................................................................. 109

5.3.7 Aset Lainnya ................................................................................................................. 109

5.3.8 Kewajiban ..................................................................................................................... 119

5.3.9 Ekuitas .......................................................................................................................... 122

5.3.10 Ekuitas dan Kewajiban ................................................................................................. 123

5.4 Penjelasan Pos-Pos Laporan Operasional .............................................................................. 123

5.4.1 Pendapatan .................................................................................................................... 123

5.4.2 Beban ............................................................................................................................ 135

5.4.3 Surplus / Defisit dari Kegiatan Non Operasional ......................................................... 141

5.4.4 Pos Luar Biasa .............................................................................................................. 144

5.4.5 Surplus / Defisit- LO .................................................................................................... 145

5.5 Penjelasan Pos-Pos Laporan Arus Kas................................................................................... 145

5.6 Penjelasan Pos-Pos Laporan Perubahan Ekuitas ................................................................... 151

5.6.1 Ekuitas Awal ................................................................................................................. 151

5.6.2 Surplus / Defisit -LO .................................................................................................... 151

5.6.3 Dampak Kumulatif Perubahan Kebijakan/Kesalahan Mendasar .................................. 152

5.6.4 Ekuitas Akhir ................................................................................................................ 158

BAB VI PENUTUP ..................................................................................................................... 159