MAKALAH NERACA

NERACA

NERACA

Disusun oleh : Disusun oleh : KELOMPOK 5 KELOMPOK 5

BOBBY FRATHAMA SEMBIRING (05) BOBBY FRATHAMA SEMBIRING (05)

 YULI ARDIANSYAH (14)  YULI ARDIANSYAH (14)

PROGRAM ALIH JENJANG SARJANA AKUNTANSI PROGRAM ALIH JENJANG SARJANA AKUNTANSI

KELAS KERJASAMA BEASISWA STAR-BPKP KELAS KERJASAMA BEASISWA STAR-BPKP

UNIVERSITAS HASANUDDIN UNIVERSITAS HASANUDDIN

MAKASSAR MAKASSAR

DAFTAR ISI

Hl!n DA"TAR ISI ########################################################################################################################### $ BAB I

PENDAHULUAN ######################################################################################################

 A# LATAR BELAKANG ################################################## ######################################## #

% % B# TUJUAN ############################################################################################################# % BAB II PEMBAHASAN########################################################################################################## & A. DE"INISI ############################################################################################################ & B. PERSAMAAN DASAR AKUNTANSI################################################################### & C. STRUKTUR NERA'A ######################################################################################## ( D. PEN)USUNAN NERA'A AWAL######################################################################## * E. PEN)AJIAN KEMBALI NERA'A######################################################################## * "# TAHAPAN PEN)AJIAN KEMBALI###################################################################### +, G. JURNAL

STANDAR########### ################################################################################

++

BAB VI PENUTUP ################################################################################################################ +% DA"TAR PUSTAKA ############################################################################################################### +&

BAB I

PENDAHULUAN

A. LATAR BELAKANG

Lo.n /eun0n Pe!e.in1h De.h 2isusun un1u/ !en3e2i/n in4o.!si 3n0 .ele5n !en0eni osisi /eun0n 2n selu.uh 1.ns/si 3n0 2il/u/n oleh Pe!e.in1h De.h sel! s1u e.io2e elo.n# Lo.n /eun0n Pe!e.in1h De.h 1e.u1! 2i0un/n un1u/ !e!6n2in0/n .elissi en21n 2n 6eln7 2en0n n00.n 3n0 1elh 2i1e1/n8 !enili /on2isi /eun0n8 !enili e4e/1i5i1s 2n e4isiensi Pe!e.in1h De.h8 2n !e!6n1u !enen1u/n /e11nn3 1e.h2 e.1u.n e.un2n0-un2n0n#

Ne.9 Pe!e.in1h De.h !e.u/n lo.n 3n0 !en00!6./n osisi /eun0n Pe!e.in1h De.h !en0eni se18 /e7i6n 2n e/ui1s 2n 2 1n00l 1e.1en1u#

B. TUJUAN

Tu7un enulisn !/lh ini 2lh un1u/ !e!enuhi 1u0s !1 /ulih A/un1nsi Pe!e.in1h 2n 7u0 !en!6h sn 2l! 6i2n0 /un1nsi e!e.in1h /hususn3 !en0eni Ne.9#

BAB II PEMBAHASAN

 A# De4inisi

Ne.9 2lh slh s1u /o!onen lo.n /eun0n 3n0 !en00!6./n osisi /eun0n su1u en1i1s elo.n 2 1n00l 1e.1en1u# )n0 2i!/su2 2en0n osisi /eun0n 2lh osisi se18 /e7i6n8 2n e/ui1s 2n#

 Ase1 2lh su!6e. 23 3n0 21 !e!6e.i/n !n41 e/ono!i 2n;1u sosil 3n0 2i/usi 2n;1u 2i!ili/i oleh e!e.in1h8 2n 21 2iu/u. 2l! s1un un0# Su!6e. 23 non/eun0n 3n0 2ie.lu/n un1u/ en3e2in 7s 60i !s3./1 u!u! 2n su!6e.-su!6e. 23 3n0 2ielih. /.en lsn se7.h 2n 6u23 7u0 1e.!su/ 2l! en0e.1in se1# 'on1oh se1 n1. lin /s8 iu1n08 e.se2in8 2n 6n0unn#

Ke7i6n 2lh u1n0 3n0 1i!6ul 2.i e.is1i !s llu 3n0 en3elesinn3 !en0/i61/n li.n /elu. su!6e. 23 e/ono!i e!e.in1h# Ke7i6n !en9/u u1n0 3n0 6e.sl 2.i in7!n8 u1n0 6i38 2n u1n0 linn3 3n0 !sih h.us 2i63.# 'on1oh /e7i6n n1. lin u1n0 /e2 en1i1s e!e.in1h lin8 u1n0 /e2 le!60 /eun0n8 2n u1n0 e.hi1un0n 4ih/ /e1i0#

E/ui1s Dn 2lh /e/3n 6e.sih e!e.in1h 3n0 !e.u/n selisih n1. se1 2n /e7i6n e!e.in1h# 'on1oh e/ui1s 2n n1. lin Sis Le6ih Pe!6i3n  An00.n 2n e/ui1s 2n 3n0 2iin5es1si/n#

B# PERSAMAAN DASAR AKUNTANSI

Ne.9 !en9e.!in/n e.s!n /un1nsi 3n0 u!u! 2i/enl 3i1u:  Ase1 < Ke7i6n = E/ui1s

E/ui1s e!e.in1h 2ise6u1 e/ui1s 2n# E/ui1s 2n e!e.in1h 6e.6e2 2en0n e/ui1s se/1o. /o!e.sil# E/ui1s 2i se/1o. /o!e.sil !en9e.!in/n su!6e. 2.i su!6e.  23 3n0 2i!ili/i oleh e.ushn8 se2n0/n e/ui1s 2n e!e.in1h !e.u/n selisih se1 2en0n /e7i6n8 sehin00 e.s!n /un1nsin3 !en72i:

 Ase1 - Ke7i6n < E/ui1s 2n

 A/un-/un ne.9 2i/e!6n0/n se9. 6e.sn0n# A/un-/un se1 2n /e7i6n 6e.sn0n 2en0n /un-/un 3n0 2 2l! e/ui1s 2n# 'on1oh: Ks 6e.sn0n 2en0n SiLPA8 Pe.se2in 6e.sn0n 2en0n '2n0n Pe.se2in8 Piu1n0 6e.sn0n 2en0n '2n0n Piu1n08 In5es1si Jn0/ Pn7n0 6e.sn0n 2en0n Diin5es1si/n 2l! In5es1si Jn0/ Pn7n08 Ase1 Te1 6e.sn0n 2en0n Diin5es1si/n 2l! Ase1 Te18 U1n0 Jn0/ Pen2e/ 6e.sn0n 2en0n Dn 3n0

H.us Dise2i/n un1u/ Pe!63.n U1n0 Jn0/ Pen2e/#

'# STRUKTUR NERA'A

Ne.9 !en37i/n osisi se18 /e7i6n8 2n e/ui1s 2n# Ase1 2i/lsi4i/si/n !en72i se1 ln9. 2n se1 nonln9.# Ase1 ln9. 1e.2i.i 2.i /s 1u se1 linn3 3n0 21 2iun0/n 1u 21 2i/i h6is 2l! /1u +$ 6uln !en21n0# Ase1 nonln9.  1e.2i.i 2.i in5es1si 7n0/ n7n08 se1 1e18 2n se1 linn3#

Ke7i6n 2i/elo!o//n /e 2l! /e7i6n 7n0/ en2e/ 2n /e7i6n 7n0/ n7n0# Ke7i6n 7n0/ en2e/ 2lh /e7i6n 3n0 /n 71uh 1e!o 2l! /1u /u.n0 1u s! 2en0n +$ 6uln se1elh 1n00l elo.n8 se2n0/n /e7i6n 7n0/ n7n0 /n 71uh 1e!o 2l! /1u le6ih 2.i +$ 6uln#

Se2n0/n e/ui1s 2n 2i/lsi4i/si/n !en72i e/ui1s 2n ln9. 2n e/ui1s 2n in5es1si#

Pen0un0/n /un-/un ne.9 3i1u :

# Ase1 Ln9.8 !en7els/n /un-/un 3n0 2 2 os 1u 60in se1 ln9e.  see.1i /s 2i Ben2h. Pen0elu.n 2n Pene.i!n8 Piu1n0

6# In5es1si Jn0/ Pn7n08 !en7els/n /un-/un see.1i Pen3e.1n !o2l e!e.in1hn8 in5es1si 2l! o6li0si8 2n Pin7!n /e2 Pe.ushn De.h 9# Ase1 Te18 un1u/ selu.uh /un 3n0 2 2l! /elo!o/ ini 2iun0//n 2s. 

e!6u/unn3# Ju0 h.us 2iun0//n >7i/ 2? e.6e2n en911n e.olehn se1 1e1 3n0 1e.72i n1. 60in /eun0n 2en0n 60in en0elol;en911 se1# D41. se1 1e1 7u0 h.us 2il!i./n 2l! lo.n /eun0n#

2# Ase1 Linn38 !en7els/n /un-/un see.1i T0ihn Pen7uln An0su.n8 Tun1u1n Gn1i Ru0i8 2n Ke!i1.n 2en0n ih/ /e1i0#

e# Ke7i6n Jn0/ Pen2e/8 !en7els/n /un-/un see.1i Un0 Mu/ 2.i Ks U!u! Ne0. >KUN?8 Pen21n 3n0 Di1n00uh/n8 B0in Ln9. U1n0 Jn0/ Pn7n0 2n U1n0 Bun0

4# Ke7i6n Jn0/ Pn7n08 !en7els/n /un-/unsee.1i U1n0 Dl! Ne0e.i O6li0si8 U1n0 Dl! Ne0e.i Se/1o. Pe.6n/n8 2n U1n0 Lu. Ne0e.i

0# E/ui1s Dn Ln9.8 !en7els/n /un-/un see.i '2n0n Piu1n0 2n '2n0n Pe.se2in

h# E/ui1s Dn In5es1si8 !en7els/n /un-/un see.1i Diin5es1si/n 7n0/ Pn7n0 2n Diin5es1si/n Dl! Ase1 Te1#

'ONTOH "ORMAT NERA'A NERA'A

PEMERINTAH PUSAT

PER @+ DESEMBER $,+ DAN $,,

No

. Ur!" #0$1 #0$0

ASET

ASET LANCAR

Ks 2i Bn/ In2onesi  

Ks 2i Kn1o. Pel3nn Pe.6en2h.n Ne0.  

Ks 2i Ben2h. Pen0elu.n  

Ks 2i Ben2h. Pene.i!n  

In5es1si Jn0/ Pen2e/  

Piu1n0 P7/  

Piu1n0 Pene.i!n Ne0. Bu/n P7/   B0in Ln9. Pin7!n /e2 Pe.ushn Ne0.   B0in Ln9. Pin7!n /e2 Pe.ushn De.h  

B0in Ln9. Pin7!n /e2 Le!60 In1e.nsionl   B0in Ln9. T0ihn Pen7uln An0su.n   B0in Ln9. Tun1u1n Pe.6en2h.n   B0in Ln9. Tun1u1n Gn1i Ru0i  

Piu1n0 Linn3  

Pe.se2in  

J%&' A*+ L",r (- / 1)   IN2ESTASI JANGKA PANJANG

In5es1si None.!nen

Pin7!n /e2 Pe.ushn Ne0.   Pin7!n /e2 Pe.ushn De.h   Pin7!n /e2 Le!60 In1e.nsionl  

Dn Be.0uli.  

In5es1si 2l! O6li0si  

In5es1si 2l! P.o3e/ Pe!6n0unn  

In5es1si None.!nen Linn3  

J%&' I"3*+! No"*r&"*" (#1 / #)   >Dl! Ruih?

In5es1si Pe.!nen

Pen3e.1n Mo2l Pe!e.in1h  

In5es1si Pe.!nen Linn3  

J%&' I"3*+! P*r&"*" (-0 / -1)   J%&' I"3*+! J"6 P"7" (#8 9 -#)   ASET TETAP Tnh   Pe.l1n 2nMesin   Ge2un0 2n Bn0unn   Jln8 I.i0si8 2n J.in0n  

 Ase1 Te1 Linn3  

Kons1.u/si Dl! Pen0e.7n  

 A/u!ulsi Pen3usu1n >? >?

J%&' A*+ T*+ (-5 / 41)   ASET LAINNYA

T0ihn Pen7uln An0su.n  

Tun1u1n Pe.6en2h.n  

Tun1u1n Gn1i Ru0i  

Ke!i1.n 2en0n Pih/ Ke1i0  

 Ase1 T/ Be.u7u2  

 Ase1 Lin-Lin  

J%&' A*+ L!"": (44 / 4;)  

JUMLAH ASET (189--94#950)  

KE<AJIBAN

KE<AJIBAN JANGKA PENDEK

U1n0 Pe.hi1un0n "ih/ Ke1i0 >P"K?  

U1n0 Bun0  

B0in Ln9. U1n0 Jn0/ Pn7n0  

U1n0 Jn0/ Pen2e/ Linn3  

J%&' K*=7!>" J"6 P*"/*6 (55 / 58)   KE<AJIBAN JANGKA PANJANG

U1n0 Lu. Ne0e.i  

U1n0 Dl! Ne0e.i - Se/1o. Pe.6n/n   U1n0 Dl! Ne0e.i - O6li0si  

U1n0 Jn0/ Pn7n0 Linn3  

J%&' K*=7!>" J"6 P"7" (?1 / ?4)  

EKUITAS DANA

EKUITAS DANA LANCAR

Sis Le6ih Pe!6i3n An00.n >SiLPA?  

Pen21n 3n0 Di1n00uh/n  

'2n0nPiu1n0  

'2n0n Pe.se2in  

Dn 3n0 H.us Dise2i/n un1u/ Pe!63.n U1n0 >? >? Jn0/ Pen2e/

J%&' E6%!+ D" L",r (0 / 4)   EKUITAS DANA IN2ESTASI

Diin5es1si/n 2l! In5es1si Jn0/ Pn7n0   Diin5es1si/n 2l! Ase1 Te1  

Diin5es1si/n 2l! Ase1 Linn3  

Dn 3n0 H.us Dise2i/n un1u/ Pe!63.n U1n0

Jn0/ Pn7n0 >? >?

J%&' E6%!+ D" I"3*+! ( / 80)   JUMLAH EKUITAS DANA (5981)   JUMLAH KE<AJIBAN DAN EKUITAS   DANA (??98#)

D# PEN)USUNAN NERA'A AWAL

Ne.9 l 2lh ne.9 3n0 2isusun e.1! /li oleh e!e.in1h# Ne.9 l !enun7u//n nili se18 /e7i6n8 2n e/ui1s 2n 2 1n00l ne.9 l#

Sis1e! en911n 3n0 2i0un/n sel! ini 1i2/ !e!un0/in/n su1u en1i1s !en0hsil/n ne.98 sehin00 e.lu 2il/u/n en2e/1n un1u/ !enen1u/n nili 3n0 /n 2is7i/n 2l! ne.9# Pen2e/1n 3n0 2i!/su2 2lh 2en0n !el/u/n i2en1i4i/si 1s os-os ne.9 2en0n 9. in5en1.issi 4isi/8 911n8 lo.n8 1u 2o/u!en su!6e. linn3#

Ke6i7/n /un1nsi e.lu 2isi/n un1u/ en3usunn ne.9 l# Ke6i7/n /un1nsi ini !en9e.!in/n /e1en1un-/e1en1un 3n0 2i0un/n 2l! en3usunn ne.9 l see.1i en0e.1in8 en0u/u.n8 2n hl en1in0 linn3 3n0 e.lu 2iun0//n 2l! ne.9# A6il ne.9 l 3n0 2isusun e.1! /li ini 6elu! 21 !e!enuhi /e1en1un-/e1en1un 3n0 2i1u. 2l! PSAP !/ 1e.h2 os-os ne.9 1e.se6u1 21 2il/u/n /o.e/si se60i!n !es1in3 2i /e!u2in h.i#

E# PEN)AJIAN KEMBALI >RESTATEMENT? NERA'A

PSAP +, - Pe.1u.n Pe!e.in1h No!o. C+ 1hun $,+, .0.4 %$ !en31/n 6h e.u6hn /e6i7/n /un1nsi h.us 2is7i/n 2 Lo.n Pe.u6hn E/ui1s 2n

2iun0//n 2l! 'ALK#

Pen37in Ke!6li (restatement)  2lh e.l/un /un1nsi 3n0 2il/u/n 1s os-os 2l! Ne.9 3n0 e.lu 2il/u/n en37in /e!6li 2 l e.io2e /e1i/ Pe!e.in1h De.h un1u/ e.1! /li /n !en0i!le!en1si/n /e6i7/n /un1nsi 3n0 6.u 2.i se!ul 6sis Ks Menu7u A/.ul !en72i 6sis A/.ul enuh#

Pen37in /e!6li 2ie.lu/n un1u/ os-os Ne.9 3n0 /e6i7/nn3 6elu! !en0i/u1i 6sis /.ul enuh# K.en un1u/ en3usunn ne.9 /e1i/ e.1! /li 2isusun 2en0n 6sis /.ul8 ne.9 /hi. 1hun e.io2e se6elu!n3 !sih !en00un/n 6sis Ks Menu7u  A/.ul (cash toward accrual ?# Be.2s./n i2en1i4i/si ini !/ e.lu 2is7i/n /e!6li n1.

lin un1u/ /un se60i 6e.i/u1:

1. _{iu1n0 3n0 !en!il/n nili 7. se1elh 2i/u.n0i en3isihn iu1n0} 2. _{6e6n 2i63. 2i!u/8 se6elu!n3 2i/ui selu.uhn3 se60i 6eln78 6il}

!sih 6elu! 2i!n41/n selu.uhn38 !/ 2is7i/n se60i /un 6e6n 2i63.  2i !u/# Hl 1e.se6u1 1i2/ 2il/u/n en3esuin 2i 1hun se6elu!n38 oleh /.en i1u /un ini e.lu 2is7i/n /e!6li

3. _{e.se2in8 2i e!e.in1h 2e.h esensin3 2lh 6e6n 2i63. 2i !u/#}

Sehin00 21 2i911 se60i se1 1u 6e6n 2 s1 e.olehn l# Konsu!si 1s 6e6n 2i63. 2i !u/ 2l! e.se2in ini h.us 2i/ui se60i 6e6n8 se!en1. 3n0 !sih 6elu! 2i/onsu!si 2i/ui se60i se1 e.se2in# A/un e.se2in ini e.lu 2il/u/n en37in /e!6li 6il !e1o2e enilin e.se2in 2 e.io2e se6elu!n3 1i2/ s! 2en0n !e1o2e enilin e.se2in se1elh 6sis /.ul enuh

4. _{in5es1si 7n0/ n7n08 2is7i/n /e!6li 6il !e1o2e en911n}

se6elu!n3 6e.6e2 2en0n !e1o2e 3n0 2i0un/n se1elh !en00un/n 6sis /.ul# Misln3 2 in5es1si 3n0 2 e.io2e se6elu!n3 seh.usn3 su2h !e!enuhi /.i1e.i en911n 2en0n !e1o2e e/ui1s 1i !sih 2i911 2en0n !e1o2e 6i38 !/ e.lu 2is7i/n /e!6li

5. _{se1 1e1 3n0 !en!il/n nili 6u/u se1elh 2i/u.n0i /u!ulsi}

en3usu1n

6. _{se1 1i2/ 6e.u7u28 e.lu 2is7i/n /e!6li 2en0n nili 6u/u se1elh}

2i/u.n0i /u!ulsi !o.1issi

7. _{u1n0 6un08 e.lu 2is7i/n /e!6li 1e./i1 2en0n /.ul u1n0 6un0 /i61}

se6elu!n3 6elu! 2is7i/n

9. _{e/ui1s8 e.lu 2is7i/n /e!6li /.en /e6i7/n 3n0 2i0un/n 2l!}

en0/lsi4i/sin e/ui1s 6e.6e2# "# TAHAPAN PEN)AJIAN KEMBALI

Thn 3n0 e.lu 2il/u/n oleh Pe!e.in1h De.h un1u/ !el/u/n en37in /e!6li Ne.9 2lh :

+# !en3i/n 21 3n0 .ele5n un1u/ 2s. en0/un /un-/un 1e./i1 see.1i !isln3 un1u/ 2s. !en0hi1un0 2n !en911 6e6n en3isihn iu1n0 2n 92n0n en3isihn iu1n0 6e6n en3usu1n 2n /u!ulsi en3usu1n 6e6n !o.1issi 2n /u!ulsi !o.1issi 2s1

$# !en37i/n /e!6li /un-/un ne.9 3n0 6elu! s! e.l/un /e6i7/nn38 2en0n 9. !ene./n /e6i7/n 3n0 6e.l/u 3i1u 6sis /.ul8 sesui 2en0n Pe.1u.n Kel De.h 1en1n0 /e6i7/n /un1nsi 6e.6sis /.ul#

G# JURNAL STANDAR

Ju.nl s1n2. un1u/ !el/u/n en37in /e!6li Ne.9 2lh se60i 6e.i/u1 :

u.in A/un 2e6i1 /.e2i1

Pen37in /e!6li EKUITAS 

nili 7. iu1n0 'ADANGAN PIUTANG TAK TERTAGIH  >un1u/ !en911 /o.e/si en37in

/e!6li !en!6h /un /u!ulsi en3isihn iu1n0 1/ 1e.10ih se6es.   7u!lh 92n0n iu1n0 3n0

seh.usn3 2i92n0/n s;2 1hun 1e./hi. se6elu! el/snn 6sis /.ul?

Pen37in /e!6li Be6n Di63. 2i!u/ 

nili 6e6n 2i63. EKUITAS 

2i!u/ >un1u/ !en911 /o.e/si en37in /e!6li !en!6h nili 6e6n 2i63.  2i!u/?

Pen37in /e!6li Pe.se2in 

nili e.se2in EKUITAS 

>un1u/ !en911 /o.e/si en37in

/e!6li !en!6h nili e.se2in8 6il 6e./u.n0 !/ 7u.nl /n se6li/n3?

Pen37in /e!6li In5es1si Jn0/ Pen2e/ 

en2e/ >un1u/ !en911 /o.e/si en37in /e!6li !en!6h nili in5es1si  7n0/ en2e/?

Pen37in /e!6li In5es1si Jn0/ n7n0 

nili in5es1si 7n0/ EKUITAS 

n7n0 >un1u/ !en911 /o.e/si en37in /e!6li !en!6h nili in5es1si

 7n0/ n7n08 2n se6li/n3 6il nili in5es1si 7n0/ n7n0 6e./u.n0 /i61 in5es1ee !en0l!i /e.u0in?

Pen37in /e!6li EKUITAS 

nili 6u/u se1 1e1 A/u!ulsi en3usu1n  >un1u/ !en911 /o.e/si en37in

/e!6li !en!6h nili A/u!ulsi en3usu1n?

Pen37in /e!6li EKUITAS 

nili 6u/u /1i5 A/u!ulsi A!o.1issi  1i2/ 6e.u7u2 >un1u/ !en911 /o.e/si en37in

/e!6li !en!6h nili /u!ulsi en3usu1n?

Pen37in /e!6li EKUITAS 

nili u1n0 7n0/ U1n0 Bun0 7/ en2e/  en2e/ >un1u/ !en911 /o.e/si en37in

/e!6li !en!6h nili u1n0 6un0  7n0/ en2e/?

Pen37in /e!6li EKUITAS 

nili u1n0 7n0/ U1n0 Bun0 7/ n7n0  n7n0 >un1u/ !en911 /o.e/si en37in

/e!6li !en!6h nili u1n0 6un0  7n0/ n7n0?

Pen37in /e!6li EKUITAS DANA 

niliE/ui1s EKUITAS 

>un1u/ !en911 /o.e/si en37in /e!6li .e/lsi4i/si e/ui1s?

Pe!e.in1h Ko1 Gen1en0 SKPD C*r!

NERA'A Pe. + Jnu.i $,+&

P2 ne.9 l 3n0 2i1!il/n 2isini 1e.lih1 6h e!2 Ko1 Gen1en0 6elu! !ene./n /e6i7/n /un1nsi /.ul un1u/ en3usu1n se1 1e1# Oleh /.en i1u 2 l 1hun ene.n /e6i7/n /.ul8 !/ os os ne.9 3n0 6e.6e2 /e6i7/nn3 h.us 2il/u/n ne.9 en3esuin uln0 > restatement ?# Dl! 7u.nl .es11e!en1 ini slh s1u /un 3n0 /n 2ien0.uhi 2lh /un EKUITAS# K.en selu.uh 1.ns/si oe.si 6e.7ln 1elh 2iin2h/n /e EKUITAS# M/ en3esuinn3 7u0 /n !e!en0.uhi /un EKUITAS#

# Men3esui/n en3usu1n /en2.n 6e.!o1o. 2en0n usi !n41 C 1hun /n 2ihi1un0 s66 : Nili e.olehn 2i/u.n0i nili .esi2u 2i60i C 1hun# Asu!si nili .esi2u un1u/ /en2.n 6e.!o1o. 2lh se6es. R+@#,,,#,,,# M/ nili 6e6n en3usu1n 2n /u!ulsi en3usu1n /en2.n >R+$&#,,,#,,,  +@#,,,#,,,? : C 1hun8 2lh se6es. R+(#,,,#,,,# M/ 7u.nl .es11e!en1 s66 :

6# Men3esui/n en3usu1n Ge2un0 Kn1o. 2en0n usi !n41 &, 1hun /n 2ihi1un0 s66 : Nili e.olehn 2i/u.n0i nili .esi2u 2i60i &, 1hun# Asu!si nili .esi2u

un1u/ Ge2un0 Kn1o. 2lh se6es. R, !/ nili 6e6n en3usu1n 2n /u!ulsi en3usu1n Ge2un0 Kn1o. >R&#,,,#,,,#,,,  R,? : &, 1hun8 2lh se6es. R+,,#,,,#,,,#

N*r, S*+*' R*++*&*"+

Se1elh 7u.nl .es11e!en1 2i os1in0 /e Bu/u Bes. !sin0 !sin0 /un Ne.98 !/ 21 2isusun Ne.9 Se1elh Res11e!en1 2lh se60i 6e.i/u1 :

PEMERINTAH KOTA GENTENG SKPD 'ERIA

NERA'A Pe. + Jnu.i $,+&

BAB III PENUTUP

Ne.9 2lh slh s1u /o!onen lo.n /eun0n 3n0 !en00!6./n osisi /eun0n su1u en1i1s elo.n 2 1n00l 1e.1en1u# )n0 2i!/su2 2en0n osisi /eun0n 2lh osisi se18 /e7i6n8 2n e/ui1s 2n

Ne.9 !en9e.!in/n e.s!n /un1nsi 3n0 u!u! 2i/enl 3i1u:  Ase1 < Ke7i6n = E/ui1s

E/ui1s e!e.in1h 2ise6u1 e/ui1s 2n# E/ui1s 2n e!e.in1h 6e.6e2 2en0n e/ui1s se/1o. /o!e.sil# E/ui1s 2i se/1o. /o!e.sil !en9e.!in/n su!6e. 2.i su!6e.  23 3n0 2i!ili/i oleh e.ushn8 se2n0/n e/ui1s 2n e!e.in1h !e.u/n selisih se1 2en0n /e7i6n8 sehin00 e.s!n /un1nsin3 !en72i:

 Ase1 - Ke7i6n < E/ui1s 2n

Thn 3n0 e.lu 2il/u/n oleh Pe!e.in1h De.h un1u/ !el/u/n en37in /e!6li Ne.9 2lh :

+# !en3i/n 21 3n0 .ele5n un1u/ 2s. en0/un /un-/un 1e./i1 see.1i !isln3 un1u/ 2s. !en0hi1un0 2n !en911 6e6n en3isihn iu1n0 2n 92n0n en3isihn iu1n0 6e6n en3usu1n 2n /u!ulsi en3usu1n 6e6n !o.1issi 2n /u!ulsi !o.1issi 2s1

$# !en37i/n /e!6li /un-/un ne.9 3n0 6elu! s! e.l/un /e6i7/nn38 2en0n 9. !ene./n /e6i7/n 3n0 6e.l/u 3i1u 6sis /.ul8 sesui 2en0n Pe.1u.n Kel De.h 1en1n0 /e6i7/n /un1nsi 6e.6sis /.ul#

DAFTAR PUSTAKA

Pe.1u.n Dl! Ne0e.i

No# +@ 1hun $,,( 1en1n0 Pe2o!n Pen0eloln

Keun0n De.h

Pe.1u.n Pe!e.in1h Reu6li/ In2onesi No!o. C+ Thun $,+, 1en1n0 S1n2. 

 A/un1nsi Pe!e.in1hn >SAP?