BUP A T I P A C I T A N P R O V I N S I J A WA T I M UR
P E R A T U R A N BUP A T I P A C I T A N N O M O R 3 9 T A H UN 2 0 1 5
T E N T A N G
P E R UB A H A N K E D U A A T A S P E R A T U R A N BUP A T I P A C I T A N N O M O R 1 3 T A H UN 2 0 1 4 T E N T A N G K E B I J A K A N A K UN T A N S I
P E M E R I N T A H D A E R A H
DE N GA N R A H M A T T UH A N Y A N G M A H A E S A
B UP A T I P A C I T A N ,
M e n i m ba n gyxwvutsrponmlkjihgfedcbaWUTSRPONMLKJIHGFEDCBA : a. b a h w a g u n a ter tib a d min is txa s i p ela p or a n a s et d i Ka b u p a ten Pa cita n , m a k a b eb era p a k eb ija k a n a k u n ta n s i ter k a it a s et s eb a ga ima n a tela h d ia tu r d a l a m P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4 ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h p er l u d i l a k u k a n p er u b a h a n ;
b . b a h w a b er d a s a r k a n p er tim b a n g a n s eb a ga ima n a d im a k s u d p a d a h u r u f a, m a k a p e r l u m en eta p k a n P er a tu r a n B u p a ti ten ta n g P er u b a h a n Ked u a A ta s P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4 ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h . M e n g i n g at : 1. U n d a n g - u n d a n g N omor 17 T a h u n 2 0 0 3 ten ta n g
Keu a n ga n N ega ra (Lemb a ra n N ega ra Rep u b lik In d on es ia T a h u n 2 0 0 3 N omor 4 7 Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4286); 2. U n d a n g - u n d a n g N omor 1 T a h u n 2 0 0 4 ten ta n g
Per b en d a h a r a a n N ega ra (Lemb a r a n N ega ra Rep u b lik In d on es ia T a h u n 2 0 0 4 N omor 5, Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4355); 3. U n d a n g - u n d a n g N omor 15 T a h u n 2 0 0 4 ten ta n g
Pemeriks a a n Pengelolaan d a n Ta n ggu n g J a w a b Keu a n ga n N ega ra (Lemb a ra n N ega ra Rep u b lik In d on es ia T a h u n 2 0 0 4 N omor 6 3 , Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4400); 4 . U n d a n g - U n d a n g N omor 23 T a h u n 2 0 1 4 ten ta n g
P emer in ta h a n D aereih (Lemb a ra n N ega ra Rep u b lik In d on es ia T a h u n 2 0 1 4 N omor 244), s eb a ga ima n a
tela h b eb era pa k a l i d i u b a h ter a k h ir d en ga n U n d a n g -U n d a n g N omor 9 T a h u n 2 0 1 5 (Lemb a r a n N ega ra Rep u b lik In d on es ia T a h u n 2 0 1 5romT T^omor 5 8 ,
5. P er a tu r a n Pemer in ta h N omor 5 8 T a h u n 2 0 0 5 ten ta n g Pengelolaan Keu a n ga n D a er a h (Lemb a ra n N ega ra Rep u b lik In d on es ia T a h u n 2 0 0 5 N omor 140, Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4578);
6. P er a tu r a n Pemer in ta h N omor 7 1 T a h u n 2 0 1 3 S ta n d a r A k u n ta n s i P emer in ta h a n (Lemb a r a n N ega ra Rep u b lik In d on es ia T a h u n 2 0 1 0 N o m o r l 2 3 , Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia N omor 5165);
7. P er a tu r a n P emer in ta h N omor 27 T a h u n 2 0 1 4 ten ta n g Pengelolaan B a r a n g M i l i k N ega ra / D a era h (Lemb a r a n N ega ra Rep u b lik In d on es ia T a h u n 2 0 1 4 N omor 9 2 , Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia N omor 5533);
8. P er a tu r a n M en ter i D a l a m N egeri N omor 13 T a h u n 2 0 0 6 ten ta n g Ped oma n Pengelolaan Keu a n ga n D a er a h s eb a ga ima n a tela h b eb era pa k a l i d i u b a h ter a k h ir d en ga n P er a tu r a n M en ter i D a l a m N egeri N omor 2 1 T a h u n 2 0 1 1 ;
9. P er a tu r a n M en ter i D a l a m N egeri N omor 17 T a h u n 2 0 0 7 ten ta n g Ped oma n Tekn is Pengelola a n B a r a n g M i l i k D a er a h ;
10. P er a tu r a n D a er a h Ka b u p a ten Pa cita n N omor 7 T a h u n 2 0 0 6 ten ta n g Pokok- p okok Pengelolaan Keu a n ga n D a er a h ;
1 1 . P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4 ten ta n g Keb ija k a n A k u n ta n s i Pemer in ta h D a er a h s eb a ga ima n a tela h d i u b a h d en ga n P er a tu r a n B u p a ti Pa cita n N omor 2 6 T a h u n 2 0 1 4 .
M E M UT US A K A N :
M e n e t a p k a n : P E R A T U R A N BUP A T I T E N T A N G P E R UB A H A N K E D U A A T A S P E R A T U R A N BUP A T I P A C I T A N N O M O R 1 3 T A H UN 2 0 1 4 T E N T A N G K E B I J A K A N A K UN T A N S I P E M E R I N T A H D A E R A H .
P a s a l I
B eb era p a Keten tu a n d a l a m P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4 ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h s eb a ga ima n a tela h d i u b a h d en ga n Per a tu a n B u p a ti Pa cita n N omor 2 6 T a h u n 2 0 1 4 , d i u b a h seb agai b er ik u t:
2. Pa da L a m p ir a n , Keb ija ka n A k u n ta n s i N omor 11 A k u n ta n s i As et, Pa ra gra f 9 6 , d i u b a h s ehingga b e r b u n yi:
9 6 . Pen gelu a ra n s etela h p er oleh a n a w a l s u a tu a s et teta p a k a n d ik a p ita lis a s i m en ja d i a s et j i k a m e m e n u h i k r iter ia seb agai b e r ik u t: a) m a n fa a t ekon omis a ta s b a ra n g/ a s et teta p :
1) b er ta m b a h ekon omis / efis ien ; d a n / a ta u 2) b er ta m b a h u m u r ekon omis ; d a n / a ta u 3) b er ta m b a h volu me; d a n / a ta u
4) b er ta m b a h ka p a s ita s p r o d u k s i.
b) b u k a n m e r u p a k a n p emelih a r a a n ya n g b ers ifa t r u t i n ;
c) n il a i r u p i a h p en gelu a r a n s etela h p er oleh a n a w a l a s et teta p ters eb u t meleb ih i b a ta s a n m i n i m a l k a p ita lis a s i a s et seb agai b er ik u t:
1) Pera la ta n d a n M es in s a m a d en ga n a ta u d i a ta s Rp 5 0 0 . 0 0 0 , 0 0
2) G ed u n g d a n B a n g u n a n s a ma d en ga n a ta u d i a ta s Rp 5 0 . 0 0 0 . 0 0 0 , 0 0
3) N ila i S a tu a n M i n i m u m Ka p ita lis a s i As et Teta p d ik ecu a l ik a n ter h a d a p p en gelu a r a n u n t u k ta n a h , ja la n / ir ig a s i/ ja r in g a n , d a n a s et teta p l a in n ya b er u p a k olek s i p er p u s ta k a a n d a n b a r a n g b er cor a k kes en ia n , a la t pera ga u n t u k pros es b ela ja r menga ja r.
d) d ia n gga r ka n d a la m B ela nja M od a l.
3. Pa da L a m p ir a n , Keb ija ka n A k u n ta n s i N omor 11 A k u n ta n s i As et, Pa ra gra f 118, d ih a p u s .
4. Pa da L a m p ir a n , Keb ija ka n A k u n ta n s i N om or 11 A k u n ta n s i As et, Pa ra gra f 120, d ih a p u s .
5. Pa da L a m p ir a n , Keb ija ka n A k u n ta n s i N omor 11 A k u n ta n s i As et, Pa ra gra f 122, d i u b a h s ehingga b e r b u n yi:
122. As et Teta p L a in n ya b er u p a h ew a n , ta n a m a n , d a n b u k u p er p u s ta k a a n tid a k d i l a k u k a n p en yu s u ta n secara p er iod ik, m el a in k a n d iter a p k a n p en g h a p u s a n p a d a s a a t As et Teta p L a in n ya ter s eb u t s u d a h ti d a k d a p a t d ig u n a k a n a ta u m a ti .
T a be l
M asa M an f aat A s e t T e t a p
K O D E F I K A S I UR A I A N
M A SA M A N F A A T
(T A HUN)
1 3 AS E T TE TAP
1 3 2 Pera la ta n d a n M es in
1 3 2 0 1 A la t- A la t B es a r D a r a t 10
K O D E F I K A S I I T R A T A N
W A A A M A S A M A N F A A T
(T A HUN)
1 3 2 03 Ala t- Ala t B a n t u 10
1 3 2 0 4 A la t A n e k u ta n D a r a t B er m otor Rod a 2 8 1 3 2 0 4 A la t A n g k u ta n D a r a t B er m otor Roda 3 8 1 3 2 04 A la t A n g k u ta n D a r a t B er motor Roda 4 10 1 3 2 0 5 A la t A n g k u ta n B er a t Tid a k B er motor 4 1 3 2 0 6 A la t A n g k u t A p u n g B er m otor
CDronicVTM r CD
4 1 3 2 0 7 A la t A n g k u t A p u n g Ta k B er motor 4 1 3 2 08 A l a t A n g k u t B er motor U d a r a 2 0
1 3 2 09 A la t B en gkel B er mes in 4
1 3 2 10 A la t B en gkel Ta k B er mes in 4
1 3 2 11 A la t U k u r 4
1 3 2 12 A la t Pen gola h a n Per ta n ia n 4
1 3 2 13 A la t Pemelih a r a a n Ta n a m a n / A la t 4
1 3 2 14 A la t Ka n tor 4
1 3 2 15 A la t R u m a h Ta n gga 4
1 3 2 16 Pera la ta n Kom p u ter 4
1 3 2 17 M eja d a n K u r s i Kerja / Ra pa t Peja b a t 4
1 3 2 18 A la t S tu d io 4
1 3 2 19 A la t Ko m u n ik a s i 4
1 3 2 2 0 Pera la ta n Pema n ca r 4
1 3 2 2 1 A la t Ked okter a n 4
1 3 2 2 2 A la t Kes eh a ta n 4
1 3 2 23 U n i t- U n i t L a b or a tor iu m 4
1 3 2 2 4 A la t Pera ga / Pra ktek S ekola h 4
1 3 2 25 U n it A l a t L a b or a tor iu m Kim ia N u k l i r 4 1 3 2 2 6 A la t L a b or a tor iu m F is ik a
N u k l ir / E l e k tr o n ik a
4
1 3 2 27 A l a t Proteks i Ra d ia s i/ Proteks i L in g k u n g a n 4 1 3 2 28 Ra d ia tion A p lica tion a n d N on D es tr u ctive
T f» G t i r K T T c i Vi nr c i i T i T M f R A TA M l
1 e s m i g L f i l U U I c l L U i y ^ O r l l r l l V l J
4
1 3 2 29 A la t L a b or a tor iu m L in g k u n g a n H i d u p 4 1 3 2 3 0 Pera la ta n L a b or a tor iu m H id r o d in a m ik a 4
1 3 2 3 1 S enja ta A p i 4
1 3 2 3 2 Pers enja ta a n N on S enja ta A p i 4
K O D E F I K A S I T T H A T A N
M A S A
u A V F A A X
(T A HUN) 1 3 3 G ed u n g d a n B a n g u n a n
1 3 3 0 1 B a n g u n a n G ed u n g Tem p a t Kerja 1
1 o o q ronicVTM B a n g u n a n G ed u n g Temp a t Kerja Peiiiia n en 4 0
1 3 3 0 1 B a n g u n a n G ed u n g Temp a t Kerja S emi Perma n en
2 5
1
1 O Q q B a n g u n a n G ed u n g Temp a t Kerja D a r u r a t 10 1
1 O Q q B a n g u n a n G ed u n g Tem p a t Tin gga l 1
1 o o
q
o 0 9 B a n g u n a n G ed u n g Temp a t Tin gga l P eiiiia n en
4 0
1 3 3 0 2 B a n g u n a n G ed u n g Temp a t Tin gga l S emi Per ma n en
2 5
1 3 3 0 2 B a n g u n a n G ed u n g Temp a t Tin gga l D a r u r a t 10
1 3 3 03 B a n g u n a n M en a r a 8
1 3 3 04 B a n g u n a n B ers eja ra h 8
1 3 3 0 5 Tu g u Perin ga ta n 8
1 3 3 0 6 C a n d i 8
1 3 3 07 M o n u m e n / B a n g u n a n S eja ra h 8
1 3 3 08 Tu g u Perin ga ta n L a in 8
1 3 3 09 Tu g u Ti ti k Kon tr ol/ Pa s ti 8
1 3 3 10 R a m b u - R a m b u 8
1 3 3 11 R a m b u - R a m b u L a l u lin ta s U d a r a 8 1 3 4 J a l a n , Ir iga s i, d a n J a r in g a n
1 3 4 0 1 J a l a n 8
1 3 4 0 2 J e m b a ta n 8
1 3 4 0 3 B a n g u n a n A ir Ir iga s i 8
1 3 4 0 4 B a n g u n a n A i r Pa s a ng S u r u t 8
1 3 4 05 B a n g u n a n A ir Ra w a 8
1 3 4 0 6 B a n g u n a n Pen ga ma n S u n ga i d a n Pen a n ggu la n ga n B en ca n a A l a m
8
1 3 4 0 7 B a n g u n a n Pen gemb a n ga n S u m b er A ir d a n 8
1 3 4 0 8 B a n g u n a n A ir B e r s ih / B a k u 8
1 3 4 09 B a n g u n a n A ir Kotor 8
1 3 4 10 B a n g u n a n A i r 8
1 3 4 11 In s ta la s i A i r M i n u m / A i r B er s ih 8
1 3 4 12 In s ta la s i A ir Kotor 8
M A S A
K O D E F I K A S I UR A I A N M A N F A A T
(T A HUN) 1 3 4 14 In s ta la s i Pengola ha n B a h a n B a n g u n a n 8
1 3 4 15 In s ta la s i Pemb a n gkit L is tr ik 8
1 3 4 16 In s ta la s i G a r d u L is tr ik 8
1 3 4 17 In s ta la s i P er ta h a n a n 8
1 3 4 18 In s ta la s i G as 8
1 3 4 19 In s ta la s i Pen ga ma n 8
1 3 4 2 0 J a r in g a n A ir M i n u m 8
1 3 4 2 1 J a r in g a n L is tr ik 8
1 3 4 22 Ja irin ga n Telepon 8
1 3 4 23 J a r in g a n G a s 8
1 3 5 0 4 B a r a n g b er cor a k k es en ia n / k eb u d a ya a n 4
1 3 5 0 5 A la t O l a h Ra ga 4
Ketera n ga n fo r m u l a a d a la h seb agai b er ik u t:
a) P en yu s u ta n p er periode m e r u p a k a n n il a i p e n yu s u ta n u n t u k a s et teta p s u a tu periode ya n g d i h i tu n g p a d a a k h i r ta h u n ;
b) N ila i ya n g d a p a t d i s u s u tk a n m e r u p a k a n n il a i p er oleh a n d ik u r a n g i n il a i r es id u ; d a n
c) M a s a m a n fa a t a d a la h periode s u a tu As et Teta p ya n g d ih a r a p k a n d ig u n a k a n u n t u k a k tivita s p em er in ta h a n d a n / a ta u p ela ya n a n p u b l i k a ta u j u m l a h p r o d u k s i a ta u u n i t s er u p a ya n g d ih a r a p k a n d ip er oleh d a r i a s et u n t u k a k tivita s p em er in ta h a n d a n / a ta u p ela ya n a n p u b l ik .
P a s a l I I
P er a tu r a n B u p a ti i n i m u l a i b e r l a k u p a d a ta n gga l d iu n d a n g k a n .
Aga r s etia p or a n g men geta h u in ya , m e m e r in ta h k a n p en g u n d a n g a n P er a tu r a n B u p a ti i n i d en ga n p en em p a ta n n ya d a l a m B er ita D a er a h Ka b u p a ten Pa cita n .
Di un d a n g k a n d i P a c i t a n
P a d a t an g g al 1 7 De s e m be r 2 0 1 5 S E K R E T A R I S D A E R A H K A B U P A T E N P A C I T A N
D iteta p k a n d i Pa cita n
Pa da ta n gga l 17 - 1 2 - 2 0 1 5 B UP A T I P A C I T A N
C a p . t t d I N D A R T A T O
Dr s . S U K O WI Y ONO. MM , P e m bi n a Ut a m a M a d y a NI P . 1 9 5 9 1 0 1 7 1 9 8 5 0 3 1 0 0 5
