KOMISI PEMIUHAN UMUM
KABUPATEN SUKOHARJO
Laporan Keuangan
Uporan Keuangan KPU Kabupaten SukoW\ Per 3ADesemb< S e b a g a i m a n a d i a m a n a t k a n U n d a n g - U n d a n g Nonnor 1 7 T a h u n 2 0 0 3 t e n t a n g K e u a n g a n N e g a r a b a h w a M e n t e r i / P i m p i n a n L e m b a g a s e b a g a i P e n g g u n a A n g g a r a n / B a r a n g m e m p u n y a i t u g a s a n t a r a lain m e n y u s u n d a n m e n y a m p a i k a n l a p o r a n k e u a n g a n K e m e n t e r i a n N e g a r a / L e m b a g a y a n g d i p i m p i n n y a . K P U K a b u p a t e n S u k o h a r j o a d a l a h s a l a h s a t u e n t i t a s a k u n t a n s i di b a w a h l e m b a g a K o m i s i P e m i l i h a n U m u m y a n g b e r k e w a j i b a n m e n y e l e n g g a r a k a n a k u n t a n s i d a n l a p o r a n p e r t a n g g u n g j a w a b a n a t a s p e l a k s a n a a n A n g g a r a n P e n d a p a t a n d a n B e l a n j a N e g a r a . S a l a h s a t u p e l a k s a n a a n n y a a d a l a h d e n g a n m e n y u s u n l a p o r a n k e u a n g a n b e r u p a L a p o r a n Realisasi A n g g a r a n , N e r a c a , L a p o r a n O p e r a s i , L a p o r a n P e r u b a h a n E k u i t a s d a n C a t a t a n a t a s L a p o r a n K e u a n g a n . P e n y u s u n a n L a p o r a n K e u a n g a n K P U K a b u p a t e n S u k o h a r j o m e n g a c u p a d a P e r a t u r a n P e m e r i n t a h N o m o r 7 1 T a h u n 2 0 1 0 t e n t a n g S t a n d a r A k u n t a n s i P e m e r i n t a h a n d a n k a i d a h -k a i d a h p e n g e l o l a a n -k e u a n g a n y a n g s e h a t d a l a m P e m e r i n t a h a n L a p o r a n K e u a n g a n ini t e l a h d i s u s u n d a n d i s a j i k a n d e n g a n b a s i s a k r u a l s e h i n g g a a k a n m a m p u m e n y a j i k a n i n f o r m a s i k e u a n g a n y a n g t r a n s p a r a n , a k u r a t d a n a k u n t a b e l . L a p o r a n K e u a n g a n ini d i h a r a p k a n d a p a t m e m b e r i k a n i n f o r m a s i y a n g b e r g u n a k e p a d a p a r a p e n g g u n a l a p o r a n k h u s u s n y a s e b a g a i s a r a r a u n t u k m e n i n g k a t k a n a k u n t a b i l i t a s / p e r t a n g g u n g j a w a b a n d a n t r a n s p a r a n s i p e n g e l o l a a n k e u a n g a n n e g a r a pada K a n t o r K P U K a b u p a t e n S u k o h a r j o . D i s a m p i n g i t u , l a p o r a n k e u a n g a n ini j u g a d i m a k s u d k a n u n t u k m e m b e r i k a n i n f o r m a s i k e p a d a m a n a j e m e n d a l a m p e n g a m b i l a n k e p u t u s a n d a l a m u s a h a u n t u k m e w u j u d k a n t a t a kelola p e m e r i n t a h a n y a n g balk S u k o h a r j o , J a n u a r i 2 0 1 7 .-r'-!^' N I P . 1 9 6 5 0 8 1 0 1 9 9 2 0 3 1 0 1 2 i
Uporan Keuangan KPIV Kabupaten Sukohai-jo Per 31 Desember 2016
KABUPATEN SUKOHARJO
Jl. Diponegoro No. 41 B Sukoharjo
Telp. (0271) 592761 e-mail:kpusukoharjol(aigmail.com L a p o r a n K e u a n g a n K P U K a b u p a t e n S u k o h a r j o y a n g t e r d i r i d a r i : L a p o r a n R e a l i s a s i A n g g a r a n , N e r a c a , L a p o r a n O p e r a s i o n a l , L a p o r a n P e r u b a h a n E k u i t a s , d a n C a t a t a n a t a s L a p o r a n K e u a n g a n T a h u n A n g g a r a n 2 0 1 6 s e b a g a i m a n a t e r l a m p i r , a d a l a h m e r u p a k a n t a n g g u n g j a w a b k a m i . L a p o r a n K e u a n g a n t e r s e b u t t e l a h d i s u s u n b e r d a s a r k a n s i s t e m p e n g e n d a l i a n i n t e r n y a n g m e m a d a i , d a n i s i n y a t e l a h m e n y a j i k a n i n f o r m a s i p e l a k s a n a a n a n g g a r a n d a n posisi k e u a n g a n s e c a r a l a y a k s e s u a i d e n g a n S t a n d a r A k u n t a n s i P e m e r i n t a h a n . S u k o h a r j o , J a n u a r i 2 0 1 7 iii
Uporgn Keuangan K P U Kabupaten Sukobai-jo Pei-31 Pesembei-2016 L a p o r a n K e u a n g a n K P U K a b u p a t e n S u k o h a r j o T a h u n 2 0 1 6 ini t e l a h d i s u s u n d a n d i s a j i k a n s e s u a i d e n g a n P e r a t u r a n P e m e r i n t a h N o m o r 7 1 T a h u n 2 0 1 0 t e n t a n g S t a n d a r A k u n t a n s i P e m e r i n t a h a n ( S A P ) d a n b e r d a s a r k a n k a i d a h - k a i d a h p e n g e l o l a a n k e u a n g a n y a n g s e h a t di l i n g k u n g a n p e m e r i n t a h a n . L a p o r a n K e u a n g a n ini m e l i p u t i : L a p o r a n R e a l i s a s i A n g g a r a n m e n g g a m b a r k a n p e r b a n d i n g a n a n t a r a a n g g a r a n d e n g a n r e a l i s a s i n y a , y a n g m e n c a k u p u n s u r - u n s u r P e n d a p a t a n - L R A d a n B e l a n j a s e l a m a p e r i o d e 1 J a n u a r i s a m p a i d e n g a n 3 1 D e s e m b e r 2 0 1 6 . R e a l i s a s i P e n d a p a t a n N e g a r a p a d a T a h u n 2 0 1 6 a d a l a h b e r u p a P e n d a p a t a n N e g a r a B u k a n P a j a k s e b e s a r R p 2 9 . 4 0 1 . 1 0 0 a t a u m e n c a p a i 0 p e r s e n d a r i e s t i m a s i P e n d a p a t a n -L R A s e b e s a r R p O . R e a l i s a s i B e l a n j a N e g a r a p a d a T A 2 0 1 6 a d a l a h s e b e s a r R p 3 . 6 9 9 . 5 7 8 . 5 8 2 a t a u m e n c a p a i 9 9 , 6 3 p e r s e n d a r i a l o k a s i a n g g a r a n s e b e s a r R p 3 . 7 1 7 . 7 5 7 . 0 0 0 . N e r a c a m e n g g a m b a r k a n posisi k e u a n g a n e n t i t a s m e n g e n a i a s e t , k e w a j i b a n , d a n e k u i t a s p a d a 3 1 D e s e m b e r 2 0 1 6 . Nilai A s e t p e r 3 1 D e s e m b e r 2 0 1 6 d i c a t a t d a n d i s a j i k a n s e b e s a r R p l . 5 4 2 . 7 1 7 . 1 8 1 y a n g t e r d i r i d a r i : A s e t L a n c a r s e b e s a r R p l . 5 0 5 . 4 4 0 . 8 0 6 ; A s e t T e t a p ( n e t o ) s e b e s a r R p 3 7 . 2 7 6 . 3 7 5 ; d a n A s e t L a i n n y a ( n e t o ) s e b e s a r RpO Nilai K e w a j i b a n d a n E k u i t a s m a s i n g - m a s i n g s e b e s a r R p 2 . 8 1 0 . 7 4 6 d a n R p l . 5 3 9 . 9 0 6 . 4 3 5
Uporan Keuangan K P f Kabupaten Sukoharjo Per 31 Desember2016 L a p o r a n O p e r a s i o n a l m e n y a j i k a n b e r b a g a i u n s u r p e n d a p a t a n - L O , b e b a n , s u r p l u s / d e f i s i t dari o p e r a s i ; s u r p l u s / d e f i s i t d a r i k e g i a t a n n o n o p e r a s i o n a l , s u r p l u s / d e f i s i t s e b e l u m pos luar b i a s a , p o s l u a r b i a s a , d a n s u r p l u s / d e f i s i t - L O , y a n g d i p e r l u k a n u n t u k p e n y a j i a n y a n g w a j a r . P e n d a p a t a n - L O u n t u k p e r i o d e s a m p a i d e n g a n S l D e s e m b e r 2 0 1 6 a d a l a h s e b e s a r RpO, S e d a n g k a n j u m l a h b e b a n a d a l a h s e b e s a r R p 3 . 7 1 7 . 7 6 3 . 3 8 8 , s e h i n g g a t e r d a p a t Defisit dari K e g i a t a n O p e r a s i o n a l s e n i l a i R p ( 3 . 7 1 7 . 7 6 3 . 3 8 8 ) . K e g i a t a n N o n O p e r a s i o n a l d a n Pos-Pos L u a r B i a s a m a s i n g - m a s i n g s u r p l u s s e b e s a r R p 2 7 . 6 3 2 . 7 4 6 d a n s e b e s a r RpO s e h i n g g a e n t i t a s m e n g a l a m i D e f i s i t - L O s e b e s a r R p ( 3 . 6 9 0 . 1 3 0 . 6 4 2 ) L a p o r a n P e r u b a h a n E k u i t a s m e n y a j i k a n i n f o r m a s i k e n a i k a n a t a u p e n u r u n a n e k u i t a s t a h u n p e l a p o r a n d i b a n d i n g k a n d e n g a n t a h u n s e b e l u m n y a . E k u i t a s p a d a t a n g g a l 0 1 J a n u a r i 2 0 1 6 a d a l a h s e b e s a r R p l . 5 5 9 . 8 5 9 . 5 9 5 d i k u r a n g i D e f i s i t - L O s e b e s a r R p ( 3 . 6 9 0 . 1 3 0 . 6 4 2 ) . k e m u d i a n d i t a m b a h p e n y e s u a i a n nilai a s s e t t a h u n b e r j a l a n RpO d a n d i t a m b a h T r a n s a k s i A n t a r E n t i t a s s e b e s a r R p 3 . 6 9 0 . 1 3 0 . 6 4 2 s e h i n g g a E k u i t a s e n t i t a s p a d a t a n g g a l 3 1 D e s e m b e r 2 0 1 6 a d a l a h s e n i l a i R p l . 5 3 9 . 9 0 6 . 4 3 5 . G a t a t a n a t a s L a p o r a n K e u a n g a n ( C a L K ) m e n y a j i k a n i n f o r m a s i t e n t a n g p e n j e l a s a n a t a u d a f t a r t e r i n c i a t a u a n a l i s i s a t a s n i l a i s u a t u pos y a n g d i s a j i k a n d a l a m L a p o r a n R e a l i s a s i A n g g a r a n , N e r a c a , L a p o r a n O p e r a s i o n a l , d a n L a p o r a n P e r u b a h a n E k u i t a s . T e r m a s u k p u l a d a l a m CaLK a d a l a h p e n y a j i a n i n f o r m a s i y a n g d i h a r u s k a n d a n d i a n j u r k a n o l e h S t a n d a r A k u n t a n s i P e m e r i n t a h a n s e r t a p e n g u n g k a p a n - p e n g u n g k a p r n l a i n n y a y a n g d i p e r l u k a n u n t u k p e n y a j i a n y a n g w a j a r a t a s l a p o r a n k e u a n g a n . D a l a m p e n y a j i a n L a p o r a n R e a l i s a s i A n g g a r a n u n t u k p e r i o d e y a n g b e r a k h i r s a m p a i d e n g a n t a n g g a l 3 1 D e s e m b e r 2 0 1 6 d i s u s u n d a n d i s a j i k a n b e r d a s a r k a n b a s i s k a s . S e d a n g k a n N e r a c a , L a p o r a n O p e r a s i o n a l , d a n L a p o r a n P e r u b a h a n E k u i t a s u n t u k T a h u n 2 0 1 6 d i s u s u n d a n d i s a j i k a n d e n g a n b a s i s a k r u a l . 2
-Uporqn Keugnggn Kgbupgten Sukobgi-jo Pesembei-20'f6
(Dalam Rupiah)
Penerimaan Negara Bukan Pajak
29.401.100
0,00
600
1. Belanja Pegawai
2.170.304.000 2.158.348.800 99,45
877.631.883
2. Belanja Barang
1.530.481.000 1.524.564.782 99,61
549.746.104
3. Belanja Modal
16.972.000
16.665.000
; 98,19
:^ 99,51 ,
-Upoi-gn Keuangan K P i y Kabupaten Sukohat-jo Pei-SI P e s e m b e i ' 2 0 1 6 K a s d i B e n d a h a r a P e n g e l u a r a n C . l P e r s e d i a a n C . 2 . 5 0 5 . 4 4 0 . 8 0 6 T a n a i i C . 3 P e r a l a t a n d a n M e s i n C . 4 9 9 1 . 6 5 3 . 7 3 9 G e d u n g d a n B a n g u n a n C . 5 A k u m u l a s i P e n y u s u t a n C . 6 - 9 5 4 . 3 7 7 . 3 6 4 A s e t L a i n - l a i n 7 3 . 3 4 7 . 5 0 0 A k u m u l a s i P e n y u s u t a n / A m o r t i s a s i C . 8 - 7 3 . 3 4 7 . 5 0 0 U a n g M u k a d a r i K P P N C . 9 0 U t a n g K e p a d a P i h a k K e t i g a C . I O 2 . 8 1 0 . 7 4 6 C . 1 2
_ 4 . _
Lgpoi-gn Keuangan K P U S u k o h a f j o Per51 P e s e m b e i ' 2 0 1 6
I I I . LAPORAN OPERASIONAL
C P e n e r i m a a n N e g a r a B u k a n P a j a k D . lJMHMBBBI
B e b a n P e g a w a i D.2 2 . 1 5 8 . 3 4 8 . 8 0 0 1 . 1 0 9 . 0 0 6 . 8 3 3 B e b a n P e r s e d i a a n D.3 3 8 . 7 5 2 . 4 0 0 2 5 . 3 4 0 . 7 2 5 B e b a n B a r a n g d a n J a s a D.4 . 3 1 3 . 8 9 9 . 7 2 3 1 3 . 3 5 0 . 2 8 5 . 5 3 6 B e b a n P e m e l i l i a r a a n D.5 9 1 . 7 8 0 . 9 2 5 1 5 7 . 9 4 7 . 5 0 7 B e b a n P e r j a l a n a n D i n a s . 0 0 0 4 4 8 . 4 8 0 . 4 5 4 : B e b a n b a r a n g u t k d i s e r a h k a n k e m a s y D.7 3 . 4 6 3 . 2 9 0 5 9 4 . 9 8 1 . 4 7 5 B e b a n P e n y u s u t a n d a n A m o r t i s a s i D.8 3 4 . 2 5 9 . 2 5 0 6 0 . 0 2 7 . 7 5 4 S u r p l u s d a r i k e g i a t a n n o n o p e r a s i o n a l - 1 . 7 6 8 . 3 5 4 l a i n n y a 2 7 . 6 3 2 . 7 4 6 6 0 0 P e n d a p a t a n P N B P B e b a s P e r j a l a n a n D i n a s B e b a s n P e r s e d i a a n 0Lgpoi-gn Keuangan Kabupaten Sukohafjo Per 31 Desernbef 2 0 1 6
IV. LAPORAN PERUBAHAN EKUITAS
2015
E . l 1.559.859.595 1.622.330.742 E.2 (3.690.130.642) (15.746.069.684) E.3
DAPAK KUMULATIF PERUBAHAN KEBIJAKAh E.3 AKUNTANSI/KESALAHAN MENDASAR
PENYESUAIAN NILAI A S E T E.3.2 102.700 KOREKSI NILAI PERSEDIAAN E.3.3 0 SEUSIH REVALUASI A S E T T E T A P E.3.4
KOREKSI NILAI A S E T T E T A P NON REVALUAS E.3.5
KOREKSI LAIN-LAIN E.3.6 0 0 E.5