tag:blogger.com,1999:blog-30310537855825599322024-02-09T00:00:55.070+07:00coretan kuliahkukumpulan materi kuliah akuntansi. siapa tau ajah bermanfaat!!!
mohon dimaklumi jika penulisannya rada kacau ... :-pAnonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.comBlogger10125tag:blogger.com,1999:blog-3031053785582559932.post-53172997811734850162013-10-22T01:16:00.001+07:002013-10-22T01:16:36.505+07:00AKUNTABILITAS YAYASAN dan PENGENDALIAN KEUANGAN<div class="MsoNormal">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">2.1 AKUNTABILITAS YAYASAN<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Courier New";">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ruang Lingkup<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
keuangan yayasan memiliki karakteristik sebagai berikut<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sumber daya yayasan bersal dari para
penyumbang yang tidak mengharapkan pembayaran kembali atau manfaat ekonomi yang
sebanding dengan jumlah sumber daya yang diberikan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l29 level1 lfo2; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Menghasilkan barang dan jasa tanpa
bertujuan memupuk laba dan kalau suatu yayasan menghasilkan laba, maka
jumlahnya tidak pernah dibagikan kepada para pendiri atau pemilik yayasan
tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l29 level1 lfo2; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak ada kepemilikan dalam arti bahwa
kepemilikan tidak dijual, dialihkan, atau ditebus kembali, atau kepemilikan
tersebut tidak mencerminkan proporsi pembagian sumber daya yayasan pada sasat
likuidasi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan keuangan yayasan terdiri dari laporan posisi
keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan
keuangan. Laporan keuangan yayasan berbeda dengan laporan keuangan swasta.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Definisi istilah dalam akuntansi
yayasan<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Courier New";">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembatasan permanen adalah pembatasan
penggunaan sumber daya yang ditetapkan oleh penyumbang agar sumber daya
tersebut dapat dipertahankan secara permanen. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Courier New";">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembatasan temporer adalah pembatsan
penggunaan sumber daya oleh penyumbang agar sumber daya tersebut dapat
dipertahankan sampai dengan periode tertentu atau sampai dengan terpenuhinya
keadaan tertentu.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Courier New";">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sumangan terikat adalah sumber daya yang
penggunaannya dibatasi unutk tujuan tertentu oleh penyumbang.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Courier New";">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sumbangan tidak terikat adalah sumber
daya yang penggunaannya tidak dibatasi untuk tujuan tertentu oleh penyumbang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tujuan
Laporan Keuangan<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Yaitu menyediakan
informasi yang releven untuk memenuhi kepentingan para penyumbang, anggota
pengelola, kreditor, dan pihak lain yang menyediakan sumber daya bagi yayasan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; text-align: justify; text-indent: 29.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan keungan
meyajikan informasi mengenai :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jumlah
dan sifat aktiva, kewajiban, serta aktiva bersih suatu yayasan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l18 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengaruh
trasaksi, peristiwa, dan situasi lainnya yang mengubah nilai serta sifat aktiva
bersih<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l18 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jenis
dan jumlah arus masuk serta arus keluar sumber daya selama periode dan hubungan
diantara keduanya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l18 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Cara
suatu yayasan mendapatkan dan membelanjakan kas, memperoleh pinjaman, dan
melunasi pinjaman serta faktor lainnya yang berpengaruh terhadap likuiditasnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l18 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Usaha
jasa suatu yayasan.<o:p></o:p></span></div>
<div class="MsoNormal" style="tab-stops: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">B. <b>Unsur
– unsur dalam sistem akuntansi<o:p></o:p></b></span></div>
<div class="MsoNormal" style="tab-stops: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> Komponen komponen sistem akuntansi<o:p></o:p></span></div>
<div class="MsoNormal" style="tab-stops: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> Secara tradisional terdiri dari
komponen-komponen sebagai berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l19 level1 lfo5; tab-stops: 21.3pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagan
perkiraan /akun<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagan
perkiraan adalah daftar masing – masing item, diman pencatatannya dibagi
kedalam lima kategori<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; tab-stops: 21.3pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Aktiva<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; tab-stops: 21.3pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; tab-stops: 21.3pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Aktiva bersih<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pendapatan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Belanja<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l19 level1 lfo5; tab-stops: 21.3pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Buku
besar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Buku
besar mengklasifikasikan informasi pencatatan, dimana bagan perkiraan atau akun
bertindak sebagai daftar isi buku besar. Dalam sisitem manual, ringkasan total
dari seluruh jurnal dimasukkan kedalam buku besar setiap bulannya. Dalam sistem
terkomputerasi, data secara khusus dimasukkan ke sistem sekali saja <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l19 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal
digunakan untuk mencatat semua transaksi akuntansi, sebelum diklasifikasikan ke
buku besar. Jurnal mengatur informasi secara kronologis dan sesuai dengan jenis
transaksi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l19 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Buku cek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pada
yayasan berskala kecil, buku cek menyajikan kombinasi jurnal dan buku besar.
Sebagian besar transaksi keuangan akan dicatat melalui buku cek, dimana tanda
penerimaan yang disetor ke dan dari saldo pembayaran akan dibuat. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l19 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Manual prosedur akuntansi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Yaitu
suatu pencatatan prosedur dan kebijakan untuk menangani transaksi keuangan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l19 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Siklus akuntansi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terbagi
dalam tiga tahap<o:p></o:p></span></div>
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<tbody>
<tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.0pt;" valign="top" width="129">
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
pencatatan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 366.4pt;" valign="top" width="489">
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kegiatan
penidentifikasian dan pengukuran dalam bentuk bukti transaksi dan bukti
pencatatan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kegiatan pencatatan
bukti transaksi ke dalam buku harian atau jurnal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memindahkanbukukan
dari jurnal ke buku besar<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.0pt;" valign="top" width="129">
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
pengikhtisaran<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 366.4pt;" valign="top" width="489">
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyusunan
neraca saldo (trial balance) berdaasrkan akun – akun buku besar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembuatan ayat
jurnal penyesuaian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyusunan
kertas kerja (workshet)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembuatan ayat
jurnal penutup<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembuatan
neraca saldo setelah penutupan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembuatan ayat
jurnal pembalik<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.0pt;" valign="top" width="129">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
pelaporan<o:p></o:p></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 366.4pt;" valign="top" width="489">
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Neraca <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
aktivitas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan arus
kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
perubahan aktiva bersih<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 13.7pt; text-align: justify; text-indent: -13.7pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Catatan atas
laporan keuangan<o:p></o:p></span></div>
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<div class="MsoListParagraphCxSpFirst" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;"> </span></span></b><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">MEMPERTAHANKAN INTEGRITAS SISTEM AKUNTANSI</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Neraca Saldo</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Dalam sistem
manual, seluruh saldo buku besar dihitung atas basis bulanan untuk memastikan
bahwa total debet sama dengan total kredit. Apabila debet sam dengan kredit,
laporan keuangan dapat disajikan dengan menggunakan jumlah neraca saldo. Sistem
akuntansi yang terkomputerisasi akan menghasilkan neraca saldo dengan mekanisme
built-in. Namun beberapa paket software atau perangkat lunak tidak
memperbolehkan input secara langsung ke buku besar, sehingga total debet dan
kredit sama.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Rekonsiliasi
Bank</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Setiap bulan,
sald</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">o </span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">buku cek harus disesuaikan dengan saldo
perkiraan bank. Proses ini melibatkan tiga langkah dasar, yaitu :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Membandingkan cek dan deposito dalam buku cek
dengan laporan bank, lalu menyesuaikan beberapa ketidaksesuaian.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menyesuaiakan biaya bank atau bunga bank yang
dihasilkan dengan saldo buku cek.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mengurangi cek nonkas dari slado bank dan
menambahkan pada cek yang disetorkan, yang belum dicerminkan dalam saldo bank.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">D.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;"> </span></span></b><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;"> TAHAP
PENGEMBANGAN SISTEM AKUNTANSI</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Perbedaan
antara akuntansi untuk yayasan dan organisasi bisnis</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Prinsip
akuntansi yang diterima umum bisa diterapkan dalam praktek akuntansi nonprofit.
Namun, ada beberapa perbedaan yang signifikan yaitu :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Akuntansi untuk sumbangan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: Symbol; font-size: 7pt;"> </span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kapitalisasi dan penyusutan aktiva</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klas</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">i</span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">fikasi biaya fungsional</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Akuntansi untuk sumbangan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Yayasan yang
memenuhi syarat mendapat status bebas pajak akan ditunjuk untuk menerima
sumbangan. Prosedur yang ekuivalen untuk menangani akuntansi sumbangan dalam
yayasan adalah prosedur khusus, yaitu :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Janji atau komitmen. Pada tahun 1993, Dewan
Standar Akuntansi Keuangan atau Financial Accounting Standart Board(FASB)
menerbitkan Standar Akuntansi Keuangan No. 116 tentang akuntansi untuk
sumbangan yang diterima dan sumbangan yang dibuat, di mana pedoman pencatatan
piutang, piutang yang tidak terikat, dan piutang yang dapat dijalankan secara
sah untuk dicatat akan diatur. Piutang tanpa syarat merupakan piutang yang
tidak tergantung pada kejadian di masa depan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Jasa dan Menteri yang didermakan. Pedoman
pernyataan FASB No.116 mensyaratkan akuntansi untuk sumbangan barang-barang
dalam suatu yayasan. Selain itu, waktu yang dimiliki sukarelawan juga harus
dilaporkan sebagai :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 78pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Waktu yang dimiliki sukarelawan untuk
menghasilkan kreasi atau peningkatan aktiva nonkeuangan, seperti waktu tenaga
sukarelawan untuk memperbarui pusat perawatan anak.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 78pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12pt;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: Symbol; font-size: 7pt;"> </span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Jasa yang diberikan secara sukarela adalah keahlian khusus, seperti
akuntan, perawat, teknisi listrik, guru atau profesional lainnya, dan tukang.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kejadian-kejadian khusus dan Hak Keanggotaan
Pembina. Orang yang dibayar untuk menyelenggarakan suatu acara yang akan
menghadirkan para penyumbang sering kali menerima manfaat nyata. Hak
keanggotaan Pembina menandakan hak individu dalam penggunaan fasilitas dan
penerimaan jasa.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kapitalisasi
dan Penyusunan Aktiva</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Yayasan perlu
mencatat pembelian peralatan dan barang substansial jangka panjang seperti
komputer, mobil, dan bangunan, sebagai aktiva serta menanggung porsi biaya per
tahun untuk barang-barang yang masih memiliki umur manfaat. Yayasan juga perlu
mencatat aktiva. Namun ada beberapa aktiva di sektor non profit yang menerima
perlakuan khusus, seperti koleksi museum, bangunan sejarah, buku perpustakaan,
dan kebun bianatang.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Item sumbangan
yang ditambahkan untuk koleksi akan digunakan dalam pameran publik, dilindungi,
dan tetap tidak dibebani, dan jika dijual hasil penjualan akan digunakan untuk
mengganti item yang sepadan, di mana transaksi tersebut tidak perlu dicatat dan
tidak diakui sebagai aktiva.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klasifikasi
Pengeluaran Fungsional</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Yayasan perlu
melaporkan pengeluaran kas sesuai dengan klasifikasi fungsinya. Dua klasifikasi
pengeluaran fungsional primer adalah pelayanan program dan aktivitas pendukung.
Sementara itu klasifikasi aktivitas pendukung meliputi pengelolaan dan
aktivitas umum, penggalian dana, dan pengembangan keanggotaan. Praktek tersebut
sangat bervariasi dan satu yayasan ke yayasan lainnya.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Implikasi Perbedaan antara Akuntansi
Nonprofit dan Akuntansi Swasta</span></b><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Implikasi dari
perbedaan praktek akuntansi nonprofit dan akuntansi swasta adalah diperlakukan
keahlian tambahan bagi personil, penasihat keuangan, atau auditor. Jadi
sumbangan dan pembelian barang-barang serta peralatan yang memerlukan
penanganan khusus, diatur dengan melibatkan seorang akuntan spesialis yayasan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pernyataan
visi dan misi akan diperbarui secara reguler untuk mencerminkan perubahan visi
para pengurus dan anggota. Statistik pelayanan dan laporan keuangan nerupakan
perangkat pencapaian tujuan. Dalam hal ini. Anggota dewan pengurus dapat
memecahkan persoalan yayasan sesuai tujuan yang diterapkan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">E.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">PERBEDAAN
AKUNTANSI BERBASI KAS DAN BERBASIS AKRUAL</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Akuntansi
berbasis kas dan akuntansi berbasis akrual menggunakan kriteria yang berbeda
untuk menentukan kapan mengakui serta mencatat pengeluaran dan penerimaan dalam
catatan keuangan. Pada akuntansi berbasis kas, pendapatan diakui ketika kas
diterima dan disetorkan, sementara biaya dicatat dalam periode akuntansi ketika
tagihan dibayarkan. Dalam akuntansi berbasis akrual, pendapatan diwujudkan
dalam periode akuntansi ketika pendapatan itu diperoleh: misalnya saat jasa
yang dikontrak diberikan dan ketentuan hibah terpenuhi, tanpa menghiraukan
waktu penerimaan kas dari donasi. Belanja dicatat sebagai pengurang utang saat
pembayaran; misalnya ketika membayar persediaan yang dipesan, membayar lembur
karyawan, dan neminjam printer untuk percetakan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Untuk
menggambarkannya, mari kita perhatikan contoh sederhana berikut ini.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 18pt; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Dalam kegiatan
Outbond training di akhir tahun, terdapat catatan an setoran buku cek. Setelah
informasi tersebut diketahui dari aktivitas dalam buku cek, laporan akan dibuat
menurut basis kas. Namun, beberapa informasi yang bersangkutan telah dicatat,
seperti :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Yayasan memberikan panitia outbond hibah
sebesar Rp 10.000.000 untuk memberikan beasiswa kepada anak yang kurang mampu.
Anak-anak itu lalu menghadiri outbond, tetapi yayasan belum mengirimkan cek.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas tidak mencukupi karena panitia belum
membayar cicilan akhir atas pembelian printer secara kredit pada tahun ini.
Panitia berhutang Rp 1.500.000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Premi asuransi dibayarkan pada bulan Desember
dan mencakup periode November hingga Desember.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 31.65pt; text-align: justify; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Untuk
melibatkan ketiga faktor tersebut ke dalam pertimbangan laporan keuangan,
pendapatan dan biaya harus dicatat atas basis akrual. Beberapa item sejebis
juga harus ditambahkan ke dalam neraca untuk memperbarui laporan keuangan.
Item-item tersebut akan dijelaskan berikut ini :<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 31.65pt; text-align: justify; text-indent: 36pt;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: center;">
<!--[if gte vml 1]><v:rect
id="_x0000_s1062" style='position:absolute;left:0;text-align:left;
margin-left:-19.65pt;margin-top:-38.4pt;width:427.5pt;height:356.25pt;
z-index:251753472' filled="f"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251753472;"><span style="height: 477px; left: -27px; left: 0px; position: absolute; top: -52px; width: 572px;"><img height="477" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image004.png" v:shapes="_x0000_s1062" width="572" /></span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Outbond Training</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">1 September – 31 Agustus 20XX</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">(dalam ribuan)</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">LAPORAN
PENDAPATAN
NERACA</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">PENDAPATAN
AKTIVA</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Bantuan(hibah)
3000
Kas 127</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan
4500
barang-barang,gedung,peralatan120000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">
Dikurangi :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Uang dari
peserta
25000
akumulasi penyusutan (100000)</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Total
pendapatan
32500
total bersih aktiva
tetap 20000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">
<b>TOTAL AKTIVA</b> 20127</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">BIAYA
PASIVA</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Gaji
20000
<b>KEWAJIBAN</b></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Makanan &
persediaan
6000
pinjaman dari pemerintah 5000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Asuransi
4200</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Keperluan
lain
2000
AKTIVA
BERSIH 15127</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Telepon
750</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Percetakan dan
perangko 3500</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Total
Biaya
36450
KEWAJIBAN DAN AKTIVA</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">
BERSIH 20127</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Akun Piutang</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Melaporkan pendapatan yang telah diperoleh,
tetapi belum disetorkan. Misalnya pembayaran dari hibah pemerintah berupa
voucher yang belum disetor, merupakan suatu akun piutang. Dalam kasus panitia
memiliki piutang sumbangan sebesar Rp 10.000.000 sejak anak-anak hadir dalam
outbond. Oleh karena itu, panitia “mendapatkan” uang beasiswa dari yayasan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">PENGARUH</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menambah pendapatan hibah sebesar Rp
10.000.000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 2cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menambah piutang sumbangan sebesar Rp
10.000.000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Akun pembayaran</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Melaporkan pengeluaran yang belum dibayarkan
merupakan akun utang. Msialnya, utang untuk pembuatan brosur sebesar Rp
1.500.000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">PENGARUH</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menambah biaya brosur
sebesar Rp 1.500.000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 2cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menambah akun utang
sebesar Rp
1.500.000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 20.7pt; text-indent: 18pt;">
<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Biaya Dibayar di Muka</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Melaporkan pengeluaran kas yang telah
dibayarkan, khususnya untuk periode yang akan datang. Dalam contoh ini. Biaya
asuransi dibayar tiga bulan di muka.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">PENGARUH</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menambah pengeluaran asuransi dari Rp
1.050.000(14.200.000/12 bulan) x 3 bulan) menjadi Rp 3.150.000 </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menambah biaya
di muka hingga Rp 1.050.000.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Jika dilaporkan menurut basis akrual, dengan
menggunakan kategori-kategori yang digambarkan sebelumnya, laporan keuangan
kegiatan outbond terlihat seperti berikut </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<!--[if gte vml 1]><v:rect
id="_x0000_s1063" style='position:absolute;left:0;text-align:left;
margin-left:-.9pt;margin-top:0;width:408.75pt;height:303pt;z-index:251754496'
filled="f"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251754496;"><span style="height: 406px; left: -2px; left: 0px; position: absolute; top: -1px; width: 547px;"><img height="406" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image005.png" v:shapes="_x0000_s1063" width="547" /></span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Outbond Training</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">1 September – 31 Agustus 20XX</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">(dalam ribuan)</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">LAPORAN
PENDAPATAN
NERACA</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">PENDAPATAN
AKTIVA</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Hibah
13000
kas 127</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan
4500
Akun
Piutang 10000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Uang dari
peserta
25000
pengeluaran dibayar di muka 1050</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">
Total Bersih Aktiva Tetap 20000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Total
pendapatan
42500
TOTAL AKTIVA 31177</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">BIAYA
PASIVA</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Gaji
20000
KEWAJIBAN
</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Makanan &
persediaan
4500
Akun pembayaran
1500</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Asuransi
3150
Pinjaman dari Pemerintah 5000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Keperluan
lain
2000
AKTIVA
BERSIH 24577</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Telepon
750
</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Percetakan &
Perangko 5000</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Total
Biaya
36900
KEWAJIBAN DAN AKTIVA</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">
BERSIH 31177
</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 18pt; text-indent: 36pt;">
<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Beberapa yayasan tidak memiliki sumber daya
untuk mengembangkan sistem akuntansi yayasan. Faktor-faktor pertimbangan basis
akuntansi adalah :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Besaran transaksi yayasan dalam piutang dan
pembayaran atas basis yang terus menerus. Jika tagihan tidak dibayar atau hibah
belum dilunasi atau biaya sepanjang tahun belum dicatat, maka akuntansi
berbasis kas akan memberikan gambaran keuangan yang samabaiknya dengan
akuntansi berbasis akrual.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Keahlian dan waktu yang membatasi staf bagian
pembukuan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Posisi arus kas yayasan. Jika arus kas
dijadikan fokus, maka akun pembayaran dan piutang dapat menjadi akun
pengendali.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Ukuran anggaran yayasan. Beberapa yayasan
yang baru masih kecil belum memiliki kewajiban pembayaran, dan tidak punya
piutang, akan memilih akuntansi berbasis kas. Di sisi lain, jika anggaran dan
transaksi keuangan sudah mulai berkembang, peralihan dari akuntansi berbasis
kas ke akuntansi berbasis akrual akan terjadi.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 14pt;">PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) DI INDONESIA</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">LAPORAN KEUANGAN ORGANISASI
NONPROFIT</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan
keuangan organisasi nonprofit seperti yayasan meliputi laporan posisi keuangan
pada akhir periode pelaporan, laporan aktivitas serta laporan arus kas untuk
suatu periode pelaporan dan catatan atas laporan keuangan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">LAPORAN POSISI KEUANGAN</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klasifikasi Aktiva dan Kewajiban</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Informas mengenai likuiditas
diberikan dengan cara sebagai berikut :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">a)</span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 7pt;"> </span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menyajikan
aktiva berdasarkan urutan likuiditas dan kewajiban berdasarkan tanggal jatuh
tempo.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">b)</span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 7pt;"> </span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mengelompokkan
aktiva ke dalam bagan lancar dan tidak lancar, serta kewajiban ke dalam bagian
jangka pendek jangka panjang.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">c)</span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 7pt;"> </span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mengungkapkan
informasi mengenai likuiditas aktiva atau saat jatuh tempo kewajiban termasuk
pembatasan penggunaan aktiva pada catatan atas laporan keuangan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klasifikasi Aktiva Bersih Terikat
atau Tidak Terikat</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan posisi
keuangan menyajikan jumlah setiap kelompok ativa berdasarkan ada atau tidaknya
pembatasan oleh penyumbang yaitu terikat secara permanen terikat secara
temporer dan tidak terikat.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Informasi mengenai sifat dan
jumlah dari pembatasan permanen atau temporer akan diungkapkan dengan cara
menyajikan jumlah tersebut dalam laporan keuangan atau catatan atas leporan
keuangan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">LAPORAN AKTIVITAS</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tujuan dan
fokus laporan aktivitas</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas difokuskan pada yayasan
secara keseluruhan dan menyajikan perubahan jumlah aktiva bersih selama suatu
periode. Perubahan aktiva bersih dalam laporan aktivitas tercermin pada aktiva
bersih dalam laporan posisi keuangan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Perubahan
kelompok Aktiva Bersih</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas menyajikan jumlah perubahan
aktiva bersih yang terikat permanen, terikat temporer, dan tidak terikat selama
suatu periode.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klasifikasi
Pendapatan, beban, keuntungan, dan kerugian</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas menyajikan pendapatan
sebagai penambah aktiva bersih tidak terikat, kecuali penggunaanya dibatasi
oleh penyumbang, dan menyajikan beban sebagai pengurang aktiva bersih tidak
terikat.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sementara itu, sumbangan disajikan sebagai
penambah aktiva bersih tidak terikat, terikat permanen, atau terikat temporer,
tergantung pada ada tidak pembatasan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas menyajikan keuntungan dan
kerugian yang diakui dari investasi dan aktiva lain sebagai penambah atau
pengurang aktiva bersih tidak terikat kecuali jika penggunaannya dibatasi.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Informasi mengenai
Pendapatan dan Beban</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas menyajikan jumlah
pendapatan dan beban secara bruto. Namun demikian, pendapatan investasi dapat
disajikan secara neto dengan syarat beban-beban terkait, seperti beban
penitipan dan beban penasihat investasi, diungkapkan dalam catatan atas laporan
keuangan.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Informasi
mengenai Pemberian Jasa</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas atau catatan atas laporan
keuangan harus menyajikan informasi mengenai beban menurut klasifikasi
fungsional, seperti menurut kelompok program jasa utama dan aktivitas
pendukung.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">LAPORAN ARUS KAS</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tujuan Laporan Arus Kas</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tujuan utama
laporan arus kas adalah menyajikan informasi mengenai penerimaan dan
pengeluaran kas dalam suatu periode.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klaisifikasi
Penerimaan dan Pengeluaran Kas</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan arus kas disajikan sesuai dengan PSAK
2 tentang laporan Arus Kas dengan tambahan berikut ini :</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aktivitas
pembiayaan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Penerimaan kas
dari penyumbang yang penggunaannya dibatasi untuk jangka panjang</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Penerimaan kas
dari sumbangan dan penghasilan investasi yang penggunaanya dibatasi untuk
perolehan, pembangunan, dan pemeliharaan aktiva tetap, atau peningkatan dana
abadi</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Bunga dan
dividen yang dibatasi penggunaannya untuk jangka panjang.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pengungkapan
informasi mengenai aktivitas investasi dan pendanaan nonkas, seperti sumbangan
berupa bangunan atau aktiva investasi.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">F.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt;">BAGAN AKUN</span></b><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Unsur-unsur yang Harus Ada dalam Bagan Akun <o:p></o:p></span></b></div>
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<br /></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Bagan akun merupakan daftar
prakiraan (rekening) system akuntansi yang dirancang untuk mendapatkan
informasi keuangan, mempertahankan jalur informasi keuangan,dan membuat
keputusan keuangan. Bagan tersebut di bagi ke dalam lima kategori, yaitu
aktiva, utang, aktiva bersih, pendapatan dan biaya. <o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Untuk memutuskan apa yang
harus dimasukkan ke dalam bagan akun, beberapa pertanyaan berikut ini juga
perlu dipertimbangkan:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan apa yang perlu dipersiapkan? <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Keputusan, evaluasi, dan penilaian
keuangan apa yang perlu dibuat secara teratur?<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: Symbol; font-size: 7pt;"> </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tingkat perincian apa yang diperlukan?<o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kapasitas apa yang perlu dimiliki untuk
melacak informasi keuangan? <o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Cara terbaik untuk merancang
bagan akun atau perkiraan adalah dengan mempertimbangkan laporan apa yang
diperlukan untuk memenuhi persyaratan eksternal, pengambilan keputusan, dan
penilaian pengelola. Dan aturan yang baik adalah membuat bagan akun sesederhana
mungkin dan memperbaikinya untuk meningkatkan ketersediaan informasi secara
berkesinambungan. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Ciri-ciri Bagan Akun yang Sederhana <o:p></o:p></span></b></div>
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<br /></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kategori akun disajikan dalam
urutan standar, dimulai dengan akun yang disajikan dalam laporan posisi
keuangan, yaitu: <o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aktiva, Aktiva adalah item nyata dari
suatu yayasan dimana sumber daya, termasuk kas, akun piutang,perlengkapan, dan
kekayaan, diungkapkan. <o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Utang, Utang adalah kewajiban ke
kreditor seperti pinjaman dan utang usaha. <o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aktiva Bersih, aktiva bersih mencerminkan
nilai keuangan dari suatu yayasan. Aktiva tersebut mencerminkan saldo yang ada
setelah kewajiban yayasan dilunasi. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menangkap Informasi Keuangan yang Lebih Kompleks <o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Jika dana secara terpisah
(dana terikat secara permanen maupun temporer) dipilah menurut setiap program,
departemen, dan tempat, maka bagan akun dirancang untuk mengakomodasi kebutuhan
tersebut dalam bagan akun “<i>multi-tiered</i>” (deretan bertingkat banyak).
Bagan akun akan menjadi lebih kompleks jika yayasan menginginkan laporan yang
lebih rinci. Namun, sekali lahi, hal itu tergantung pada waktu dan kemampuan
staf keuangan serta kerumitan transaksi keuangan, karena akuntansi <i>multi-tiered</i>
sulit dijalankan tanpa computer. <o:p></o:p></span></div>
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</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Penyusutan <o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Yayasan harus mencatat
pembelian peralatan dan kekayaan substansialyang bersifat jangka panjang,
karena jenis aktiva tersebut menaggung biaya per tahun sesuai dengan umur
manfaatnya. Proses ini disebut sebagai kapitalisasi dan penyusutan aktiva
tetap. Untuk menghitung biaya penyusutan per aktiva tetap, perlu diketahui
seberapa banyak biaya aktiva (termasuk seluruh biaya yang diperlukan untuk
mengoperasionalkan aktiva), seberapa lama aktiva itu dapat dapat diharapkan
secara layak memberikan manfaat sebelum diganti, dan apakah item tesebut akan
memiliki beberapa nilai penyelamatan pada akhir umur manfaatnya. Informasi
mengenai besarnya penyusutan sangat penting dalam perncanaan pergantian aktiva
tetap. Akibatnya jmlah kas yang disisihkan sesuai dengan jumlah biaya
penyusutan. Jumlah kas tersebut setara dengan cadangan pembelian aktiva baru. <o:p></o:p></span></div>
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</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pajak Penghasilan dari Usaha yang Tidak Terkait<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pendapatan usaha yang tidak
terkait adalah pendapatan yang dihasilkan dari suatu perdagangan atau aktivitas
usaha yang tidak terkait secara substansial dengan tujuan yayasan.<b><o:p></o:p></b></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aktivitas perdagangan atau
aktivitas usaha adalah aktivitas yang dilakukan untuk meraih pendapatan melalui
aktivitas penjualan barang dagangan atau jasa. Suatu<b> </b>aktivitas yang secara
substansialterkait dengan tujuan yayasan merupakan aktivitas yang mempunyai
hubungan sebab-akibat dan memberikan kontribusi penting bagi pemenuhan tujuan
yayasan.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pajak yang dibayar atas
pendapatan lain-lain yang diperoleh yayasan dari usaha yang tidak terkait
ditetapkan sesuai dengan ketentuan pajak badan hukum. Tanpa pajak, yayasan akan
mendapatkan keuntungan yang substansial di pasar, jika dilihat dalam konteks
persaingan pasar.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Yayasan yang melakukan
aktivitas nonusaha dapat dianggap bukan merupakan subjek pajak penghasilan jika
memenuhi kondisi sebagai berikut:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Semua pekerjaan dilakukan oleh
sukarelawan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Secara substansial, seluruh barang
dagangan yang dijual didapatkan dari pemberian.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aktivitas yang dilakukan adalah untuk
fasilitas kemudahan anggota, pasien, dan karyawan yayasan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mencatat Akun Sumbangan<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Komitmen untuk memberikan
kontribusi secara tertulis bisa dijadikan dasar untuk pencatatan transaksi
utang sumbangan. Sebagai contoh, seorang donatur berjanji secara tertulis akan
memberikan sumbangan senilai Rp10,000 selama tiga tahun mendatang. Dengan
menyajikan piutang hibah dalam neraca, yayasan memperlihatkan jumlah uang yang
diharapkan akan diterima di masa mendatang dalam bentuk sumbangan hibah. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><i><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Apakah Piutang Hibah Perlu Dicatat?</span></i></b><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"><o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Piutang hibah yang bisa
dipercaya sebaiknya dicatat dalam system akutansi. Indicator bahwa suatu
piutang dianggap valid adalah apabila hal itu disertai dengan bulti tertulis
yang dibuat donatur dengan menggunakan kata seperti “sepakat”, atau
“menyetujui”, atau apakah piutang tersebut secara sah bisa diwujudkan atau
tidak.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Terdapat dua jenis piutang,
yaitu piutang yang mengikat dan piutang yang tidak mengikat. Piutang yang tidak
mengikat adalah piutang yang dilakukan oleh donatur unutk memberikan hibah
kepada yayasan dimasa yang akan datang. Namun yayasan tersebut tidak perlu
memenuhi beberapa persyaratan khusus sebelum menerima hibah dan tidak ada
kondisi lain yang ditetapkan oleh donatur. <o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Piutang yang mengikat adalah
kesatuan peristiwa yang tidak menentu di masa mendatang. Misalnya, seorang
donatur berniat untuk memberikan uang sebesar Rp1.000 jika yayasan memperoleh
hibah yang sesuai sebesar Rp2,000 dari sumber yang baru. Piutang yang mengikat
ini hanya dicatat dalam buku ketika kondisi tersebut terpenuhi, sehingga
piutang ini tidak akan dicatat sebagai penerimaan sebelum penyesuaian hibah
diperoleh. (Saat kondisinya telah terpenuhi, yaitu apabila hibah yang sesuai
telah diperoleh, piutang tersebut menjadi tidak mengikat dan dicatat). Sebelum
memenuhi kondisi yang ditentukan donatur, piutang yang mengikat dimasukkan
dalam catatan kaki laporan keuangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Persoalan Pelaporan<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Semua pertanyaan yang telah dibahas
sebelumnya menunjukkan bahwa pelaksanaan pedoman FASB akan mengarahkan ke hasil
surplus (laba), apabila pendapatan merupakan piutang yang telah diterima. Hal
ini merupakan pertimbangan yang perlu dicatat dengan pandangan berbeda. Selain
itu, juga dapat muncul persoalan seperti salah memahami informasi keuangan yang
dihasilkan dari persyaratan tersebut. Yayasan, khususnya yang sangat
mengandalkan pada arahan piutang (hibah) tahunan, akan melaporkan peningakatan
yang besar pada aktiva bersih jika piutang-piutang tersebut dicatat. Jadi,
jumlah tersebut akan dipertimbangkan sebagai sumber daya surplus atau
sebaliknya, disalah interpretasikan oleh <i>user</i> atau pemakai laporan
keuangan.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pedoman FASB hanya bisa diterapkan oleh
yayasan. Dalam beberapa tahun yang akan datang, melalui pengalaman dan aturan
FASB. Implikasi praktis dari pedoman tersebut akan menjadi jelas.<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">ANALISIS FASB NO.
116<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">(Financial
Accounting Standards Board atau Dewan Standar Akutansi Keuangan)<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">“<i>Akutansi
Untuk Sumbangan Yang Diterima Dan Sumbangan Yang Dibuat”</i><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pernyataan
Dewan Standar Akutansi Keuangan No. 116 “Akutansi untuk Sumbangan yang Diterima
dan Sumbangan yang Dibuat” mencakup seluruh entitas yang menerima atau membuat
sumbangan.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Beberapa
definisi kunci yang ada dalam pernyataan ini adalah:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><u><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan</span></u><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> – Suatu transfer kas atau aktiva lain yang tidak mengikat untuk entitas
lembaga nonprofit atau penyelesaian atau pembatalan utang dari transfer timbale
balik secara sukarela oleh entitas lainnya yang bertindak atas nama pemilik.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><u><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Komitmen untuk Memberikan </span></u><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">– Suatu pernyataan tertulis atau lisan untuk memberikan sumbangan secara
tunai atau dalam bentuk aktiva lainnya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: Symbol; font-size: 7pt;"> </span><u><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kondisi yang Ditentukan Donor (Donatur) </span></u><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">– Suatu kejadian tidak pasti atau di masa yang akan datang memiliki
kegagalan yang mengakibatkan pengembalian aktiva yang telah ditransfer untuk
orang yang memberikan piutang atau melepaskan orang yang memberikan piutang
dari suatu kewajiban untuk memberikan aktiva.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: Symbol; font-size: 7pt;"> </span><u><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Batasan </span></u><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">yang<u> Ditentukan Donatur </u>– Suatu
batasan dan ketentuan dalam penggunaan aktiva sumbangan. Pembatasan ini dapat
dijadikan batasan sebagaimana untuk tujuan, waktu, atau keduanya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan yang diterima; termasuk
piutang-piutang yang tidak mengikat, sebaiknya diakui sebagai penerimaan pada
saat diterima. Untuk Tujuan Laporan Posisi Keuangan, piutang tersebut sebaiknya
dicatat sebagai penambahan pada aktiva atau pengurangan pada pasiva dan sebagai
salah satu bantuan yang dibatasi atau penerimaan yang tidak dibatasi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan tanpa pembatasan yang
ditentukan oleh donatur, dilaporkan sebagai bantuan yang tidak dibatasi dan
menambah aktiva bersih yang tidak dibatasi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Bantuan dengan batasan yang ditentukan
oleh donatur dilaporkan sebagai bantuan yang dibatasi, kecuali batasan ini
dipenuhi pada periode pelaporan yang sama.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Penerimaan dari piutang yang tidak
mengikat untuk melakukan pembayaran di masa mendatang pada umumnya dilaporkan
sebagai bantuan yang dibatasi. Pada umumnya, realisasi piutang yang tidak
mengikat untuk memberikan uang di masa mendatang akan disajikan sebagai suatu
tambahan pada aktiva bersih terikat temporer.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan terikat sebaiknya dilaporkan
sebagai aktiva bersih terikat permanen atau aktiva bersih terikat temporer.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan aktiva jangka panjang, tanpa ketentuan berapa lama aktiva yang
diberikan harus digunakan, dilaporkan sebagai sumbangan terikat jika hal itu
adalah suatu kebijakan akutansi yayasan untuk menyatakan ikatan waktu yang
berakhir pada umur manfaat dari aktiva yang diberikan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">11.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan dengan kondisi yang ditentukan oleh donatur, diakui sebagai
aktiva dan dicatat sebagai tambahan yang dapat dibayar kembali, sehingga
kondisi dipenuhi pada waktu penerimaan diakui.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">12.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Jasa yang diberikan diakui saat jasa yang diterima membuat atau menambah
aktiva nonkeuangan atau memerlukan keahlian khusus yang diberikan oleh individu
yang memiliki keahlian tersebut.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">13.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: Symbol; font-size: 7pt;"> </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan,
sebagaimana aturan umum, diukur menurut nilai wajar pada saat (tanggal)
penerimaan. Untuk jasa yang diberikan, nilai wajar mungkin ditentukan
berdasarkan nilai wajar jasa yang diterima atau nilai wajar aktiva atau
penambahan aktiva hasil dari jasa tersebut.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">14.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Piutang-piutang yang tidak mengikat untuk memberikan uang (kas) sebaiknya
dinilai pada nilai saat ini dari perkiraan arus kas di masa mendatang, dengan
tambahan bunga berikutnya yang diakui sebagai pendapatan sumbangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">15.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Berakhirnya batasan yang ditentukan oleh donatur sebaiknya digambarkan
ketika waktu yang ditetapkan telah lewat atau tujuan yang ditetapkan telah
terpenuhi. Berakhirnya batasan yang ditentukan donator dilaporkan sebagai
penggolongan ulang (antara tidak terikat dan terikat temporer) dan dilaporkan
secara terpisah dari transaksi operasional lainnya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">16.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: Symbol; font-size: 7pt;"> </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sumbangan
kerja atau seni atau item kumpulan barangkali diakui dan ditulis secara jelas
jika kondisi tertentu dipenuhi.<o:p></o:p></span></div>
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<br /></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">PERNYATAAN
STANDAR AKUNTANSI KEUANGAN NOMOR 45 PELAPORAN KEUANGAN ORGNISASI NONPROFIT<o:p></o:p></span></b></div>
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<br /></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan keuangan organisasi
nonprofit <o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan keuangan organisasi nonprofit seperti yayasan meliputi laporan
posisi keuangan pada akhir periode pelaporan, laporan aktivitas serta laporan
arus kas untuk suatu periode pelaporan, dan catatan atas laporan keuangan.<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan posisi keuangan<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klasifikasi
Aktiva dan Kewajiban<o:p></o:p></span></div>
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Informasi mengenai likuiditas diberikan dengan cara sebagai berikut:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Menyajikan aktiva berdasarkan urutan
likuiditas dan kewajiban berdasarkan tanggal jatuh tempo;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mengelompokkan aktiva ke dalam bagian
lancar dan tidak lancar, serta kewajiban ke dalam bagian jangka pendek dan
jangka panjang;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Mengungkapkan informasi mengenai
likuiditas aktiva atau saat jatuh tempo kewajiban termasuk pembatasan
penggunaan aktiva pada catatan atas laporan keuangan.<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klasifikasi Aktiva Bersih Terikat
Atau Tidak Terikat<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan posisi keuangan menyajikan jumlah setiap kelompok aktiva bersih
berdasarkan ada atau tidaknya pembatasan oleh penyumbang, yaitu terikat secara
permanen, terikat secara temporer, dan tidak terikat.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Informasi mengenai sifat dan jumlah dari pembatasan permanen atau
temporer akan diungkapkan dengan cara menyajikan jumlah tersebut dalam laporan
keuangan atau catatan atas laporan keuangan.<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan Aktivitas <o:p></o:p></span></b></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tujuan Dan Fokus Laporan Aktivitas<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas difokuskan
pada yayasan secara keseluruhan dan menyajikan perubahan jumlah aktiva bersih
selama suatu periode. Perubahan aktiva bersih dalam laporan aktivitas akan
tercermin pada aktiva bersih dalam laporan posisi keuangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Perubahan Kelompok Aktiva Bersih<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas menyajikan
jumlah perubahan aktiva bersih yang terikat permanen, terikat temporer, dan tidak
terikat selama suatu periode.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klasifikasi Pendapatan, Beban, Keuntungan, Dan Kerugian<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas menyajikan
pendapatan sebagai penambah aktiva bersih tidak terikat, kecuali penggunaannya
dibatasi oleh penyumbang, dan menyajikan beban sebagai pengurang aktiva bersih
tidak terikat.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Sementara itu, sumbangan itu
disajikan sebagai penambah aktiva bersih tidak terikat, terikat permanen, atau
terikat temporer, tergantung pada ada tidaknya pembatasan. Jika sumbangan
terikat yang pembatasannya tidak berlaku lagi dalam periode yang sama, maka
dapat disajikan sebagai sumbangan tidak terikat sepanjang disajikan secara
konsisten dan diungkapkan sebagai kebijakan akutansi.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas menyajikan
keuntungan dan kerugian yang diakui dari investasi dan aktiva lain (atau
kewajiban) sebagai penambah atau pengurang aktiva bersih tidak terikat, kecuali
jika penggunaannya dibatasi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Informasi Mengenai Pendapatan Dan Beban<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas menyajikan
jumlah pendapatan dan beban secara bruto. Namun demikian, pendapatan investasi
dapat disajikan secara neto dengan syarat beban-beban terikat, seperti beban
penitipan dan beban penasihat investasi, diungkapkan dalam catatan atas laporan
keuangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Informasi Mengenai Pemberian Jasa<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan aktivitas atau
catatan atas laporan keuangan harus menyajikan informasi mengenai beban menurut
klasifikasi fungsional, seperti menurut kelompok program jasa utama dan
aktivitas pendukung.<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan Arus Kas<o:p></o:p></span></b></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tujuan Laporan Arus Kas<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Tujuan utama laporan arus kas
adalah menyajikan informasi mengenai penerimaan dan pengeluaran kas dalam suatu
periode.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Klasifikasi Penerimaan Dan Pengeluaran Kas<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Laporan arus kas disajikan
sesuai dengan PSAK 2 tentang Laporan Arus Kas dengan tambahan berikut ini:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aktivitas pembiayaan:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Penerimaan kas dari penyumbang yang
penggunaannya dibatasi untuk jangka panjang;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Penerimaan kas dari sumbangan dan
penghasilan investasi yang penggunaannya dibatasi untuk perolehan, pembangunan,
dan pemeliharaan aktiva tetap, atau peningkatan dana abadi (<i>endowment</i>).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Bunga dan dividen yang dibatasi
penggunaannya untuk jangka panjang.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Pengungkapan informasi mengenai
aktivitas investasi dan pendanaan nonkas: seperti sumbangan berupa bangunan
atau aktiva investasi.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">2.2 PENGENDALIAN KEUANGAN<o:p></o:p></span></b></div>
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<a href="" name="_GoBack"></a><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengembangan
Sistem Pengendalian Akuntansi<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> Langkah pertama dalam pengembangan sistem
pengendalian akuntansi yang efektif adalah mengidentifikasi bidang di mana
penyalahgunaan atau kesalahan-kesalahan mungkin terjadi. Beberapa akuntan dapat
memberikan checklist atas bidang dan pertanyaan tentang waktu perencanaan
sistem.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Penerimaan kas <o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt 14.2pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Untuk memastikan bahwa
seluruh kas telah diterima, didepositokan secara cepat, dicatat dengan sesuai,
direkonsiliasi, dan dipertahankan menurut prosedur keamanan yang memadai.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengeluaran kas<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> Untuk memastikan bahwa semua pembayaran kas
hanya dilakukan atas kewenangan pengelola yang tepat, untuk tujuan aktivitas
yang valid, dan dicatat secara tepat.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kas kecil<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Untuk
memastikan bahwa kas kecil dan dana kerja lainnya dibayar hanya untuk tujuan
yang tepat, disimpan secara aman, dan dicatat secara tepat.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Gaji<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Untuk
memastikan bahwa pembayaran gaji hanya dibuat atas kewenangan yang tepat untuk
karyawan yag berhak serta dicatat secara tepat dan berhubungan dengan
persyaratan yang sah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Aktiva tetap<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Untuk
memastikan bahwa aktiva tetap diperoleh dan diatur oleh otorisasi yang tepat,
dijaga dengan aman, dan dicatat secara tepat.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Sistem pengendalian akuntansi juga diperlukan untuk
memastikan pencatatan yang tepat atas barang yang didermakan, sumbangan, dan
penerimaan lainnya. Laporan keuangan dan pengembalian informasi harus dicatat
secara akurat serta tepat waktu, dan memenuhi peraturan pemerintah lainnya.
Untuk mencapai tujuan ini, yayasan perlu menetapkan prosedur yang jelas untuk
menangani per bidang termasuk sistem <i>check
and balance</i>. Prinsip ini disebut sebagai <b>pemisahan tugas</b>, dimana tugas dapat dibagi diantara staf dan
sukarelawan yang dibayar. Disamping itu, ada juga hal-hal umum yang memerlukan
perhatian pengelola yang akan dibahas berikut ini:<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengeluaran cek<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Jumlah tanda tangan pada
cek, jumlah rupiah yang memerlukan persetujuan atau tanda tangan pengurus pada
cek, yang mengakui pembayaran, serta komitmen keuangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> Setoran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Bagaimana pembayaran yang
dilakukan secara tunai akan ditangani dsb.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Transfer<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Jika dan kapan dana umum
dapat dipinjam dari dana terikat,dsb.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Persetujuan rencana dan komitmen sebelum dilaksanakan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Anggaran tahunan dan
perbandingan periodik antara laporan keuangan dengan jumlah, sewa, persetujuan
pinjaman, dan komitmen utama lainnya yang dianggarkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kebijakan-kebijakan pancasila<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tingkat gaji, liburan,
lembur, waktu pengganti, keuntungan, prosedur keluhan, uang pesangon, evaluasi,
dan persoalan personalia lainnya.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Manual Prosedur Akuntansi<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kebijakan dan prosedur untuk menangani transaksi keuangan
didokumentasikan dalam Manual Prosedur Akuntansi, dimana tugas-tugas
administrasi dan siapa yang bertanggungjawab atas masing-masing tugas tersebut
akan dijelaskan. Manual tersebut merupakan gambaran yang sederhana tentang
penanganan fungsi seperti pembayaran tagihan, setoran kas, dan transfer uang.
Revisi atas Manual Prosedur Akuntansi biasanya dilakukan untuk mengevaluasi
efektivitas pengendalian yang ada.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Mempertahankan Pengendalian yang Efektif<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pelaksanan biasanya bertanggungjawab atas pengawasan
pelaksanaan kebijakan dan prosedur yang ada. Dengan persyaratan yang rinci dari
lembaga donor, sebaiknya harus ada satu orang dalam yayasan yang memahami dan
memonitor peraturan khusus serta faktor pemenuhannya. Surat manajemen merupakan
indikator kualitas sistem pengendalian akuntanasi dan bagian dokumen audit yang
menyebutkan kelemahan signifikan dari sistem yayasan atau pelaksanaannya.
Dengan surat manajemen tersebut, pengelola diminta untuk melakukan perubahan
sesuai dengan rekomendasi yang diajukan auditor. Dengan membandingkan surat
manajemen dari tahun ke tahun, pengelola akan memiliki mekanisme pengawasan
tentang penjagaan keuangan dan ketaatan atas kebijakan keuangan. Seiring dengan
terjadinya perubahan lingkungan dan yayasan, secara periodik sistem
pengendalian akuntansi ditinjau dan dimodifikasi sesuai kebututhan baru serta
peraturan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengendalian Internal yang Dibutuhkan untuk Pembayaran
Kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pemisahan Tugas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pemisahan
tugas berarti penanganan transaksi keuangan oleh lebih dari satu orang sejak
dari awal hingga akhir. Masing-masing aktivitas seperti kuasa pembayaran,
menandatangani cek, mencatat pembayaran ke dalam buku, dan merekonsiliasi
laporan bank harus dilakukan oleh orang yang berbeda. Namun dalam yayasan yang
kecil, prinsip ini akan sulit dipraktekkan. Secara umu, diperlukan satu petugas
untuk menandatangani cek dan satu orang lagi untuk meninjau ulang pembayaran,
laporan bank, dan membatalkan cek secara bulanan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Otorisasi dan Proses Pembayaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kebijakan
mengenai siapa petugas pengesahan pembayaran perlu ditentukan. Dalam berbagai
yayasan, pengurus merupakan orang yang bertanggungjawab atas pembayaran uang.
Dalam kasus ini, staf juga bisa mengesahkan pembelian sesuai dengan anggaran
unit. Pengelola adalah pihak yang menyetujuia anggaran tersebut dengan
pengesahan per item anggaran. Namun diperlukan kebijakan khusus untuk
mengesahkan belanja dalam jumlah yang signifikan seperti pembelian komputer
atau aktiva lain. Jadi kesepakatan formal merupakan hal yang penting dalam
mendefinisikan belanja yang signifikan. Seluruh pembayaran sebaiknya disertai
dengan dokumentasi yang memadai, seperti kwitansi atau faktur. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengelolaan Dana Terbatas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Sumbangan
terikat adalah bentuk penerimaan yang unik bagi yayasan. Uang yang telah
dibatasi penggunaannya oleh donor untuk hal-hal khusus sebaiknya hanya
digunakan untuk tujuan yang telah ditetapkan tersebut. Namu, sebagian besar
yayasan tergoda untuk meminjam dana terbatas dalam menghadapi kekurangan kas.
Jadi larangan untuk meminjam perlu diberlakukan guna menjaga kepercayaan,
karena hilangnya kepercayaan dapat berarti penarikan kembali hibah yang telah
diberikan. Pada akhirnya, peranan pengelola adalah memastikan pemenuhan
kewajiban yayasan kepada pihak donor. Oleh karena itu, alam kasus pinjaman
terhadap dana terbatas, manajemen harus menetapkan kebijakan pinjaman.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Penandatanganan Cek<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengesahan
cek merupakan titik kritis. Dalam beberapa kasus, mungkin saja ddiperlukan dua
tanda tangan pada cek, terutama untuk pembelian di atas jumlah yang ditentukan,
yang jumlahnya akan bervariasi sesuai dengan anggaran; disini bendahara mungkin
dapat membantu untuk menentukan seberapa signifikan hal itu. Jumlah
penandatanganan yang sah sebaiknya djadikan patokan minimal. Tujuan
pengendalian internal ini adalah untuk memastikan siapa yang membayar, seberapa
besar jumlah pembayaran, dan kapan pembayaran tagihan dilakukan. Jika lebih
dari satu penandatanganan tidak tersedia secara reguler, maka pembukuan
rekening cek kas kecil perlu dilakukan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Checklist Pengendalian Akuntansi Internal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Perlu
dibuat pertanyaan-pertanyaan yang mencerminkan pengendalian akuntansi atas
pembayaran tagihan. Daftar tagihan ini akan digunakan untuk meninjau ulang
pengendalian akuntansi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Apakah Pengendalian Internal diperlukan untuk Gaji?<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tujuan
pengendalian internal atas gaji adalah untuk memastikan bahwa pengeluaran gaji
hanya dibuat oleh otorisasi yang tepat untuk karyawan yang berhak, dicatat
secara tepat dan persyaratan hukum yang terkait dipenuhi. Setiap karyawan
memiliki file pribadi/gaji yang berisi gaji terbaru, keuntungan, status
pekerjaan, dan informasi tentang pemotongan pajak serta tanggal awal masuk
kerja dan tanggal berhenti. Manual personalia sebaiknya menggambarkan kebijakan
yayasan mengenai libur, hari besar, dan cuti sakit. Catatan tersebut sebaiknya
dibuat untuk masing-masing karyawan, sementara staf keuangan merekomendasikan
penyimpanan catatan ini selama enam tahun setelah karyawan berhenti.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Presensi
adalah alat dokumentasi jam kerja karyawan. Presensi juga dapat dirancang untuk
menggabungkan informasi tentang libur, cuti sakit, dan libur hari raya. Donor
dari pihak pemerintah seringkali emmerlukan presensi untuk memberikan hibah
atau kontrak. Presensi biasanya diajukan oleh karyawan kepada supervisor. Cek
gaji sebaiknya ditulis di dalm pembukuan sesuai dengan prosedur pengeluaran
kas. Pemisahan tugas dalam fungsi gaji ditujukan untuk:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Menahan cek pembayaran yang tidak diminta<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Meninjau ulang daftar gaji dan posting gaji ke buku besar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Meninjau ulang peotongan pajak terkait gaji, setoran, dan
pelaporan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Mendistribusikan ringkasan pajak akhir tahun kepada para
karyawan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Beberapa
yayasan memeilih memisahkan rekening cek untuk gaji dengan tujuan menerbitkan
cek pembayaran dan membayar pemotongan pajak pemerintah serta pajak lainnya
yang terkait dengan gaji.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Checklist Pengendalian Gaji<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">AKTIVITAS PENGENDALIAN DALAM SIKLUS AKUNTANSI TAHUNAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengelolaan Anggaran Operasional<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Anggaran menggambarkan apa yang diharapkan menyangkut
belanja dan pendapatan pada suatu periode waktu. Anggaran tersebut berguna
untuk memproyeksikan berapa banyak uang yang dibutuhkan untuk inisiatif
utama,seperti pembelian fasilitas dan kontrak karyawan baru. Anggaran
operasional itu juga membantu dalam menjalankan anggaran lainnya seperti
anggaran modal, dan anggaran proposal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Bagaimana Anggaran Tahunan Dipersiapkan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pemilihan waktu aktivitas anggaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Paling
tidak, dua atau tiga bulan sebelum awal tahun pembukuan, anggaran untuk tahun
yang akan datang mulai dipikirkan. Anggaran tersebut biasanya sesuai dengan
tahun pembukuan yang mencerminkan siklus operasional yayasan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Siapa yang sebaiknya terlibat dalam proses anggaran?<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengelola
harus berpartisipasi di semua tahap proses penganggaran dimana
pertanggungjawaban atas setiap item juga akan dilakukan. Bagi sebagian besar
yayasan, manajemen perencanaan dan keuangan adalah aktivitas yang cenderung
memisahkan organisasi. Perencanaan program seringkali dipandang sebagai
kewenangan dewan pengurus. Sementara itu, manajemen keuangan ditetapkan sebagai
tugas bendahara dan staf. Pengurus dan staf keuangan sering berbicara dalam
behasa yang berbeda dengan prioritas yang juga berbeda. Keputusan perencanaan
program seringkali dinilai tidak mencerminkan realitas ekonomi, sedangkan
keputusan manajemen kauangan sering mengabaikan misi pragmatis yayasan. Karena
alasan ini, baik staf program maupun keuangan sebaiknya mengembangkan anggaran
itu dapat dijadikan sebagai pedoman untuk pengeluaran dan pengambilan
keputusan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Langkah-langkah dalam proses penganggaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Langkah
pertama dalam proses penganggaran adalah mereview program dan pencapaian
manajemen serta pelaksanaan keuangan pada akhir tahun. Selanjutnya, perkiraan
biaya yang diperlukan meliputi staf, persediaan, dan sumber daya lain. Staf
program dan keuangan akan memastikan tersedianya sumber daya yang diperlukan.
Akhirnya, bandingkan antara proyeksi pengeluaran dan penerimaan. Tidak ada
aturan yang mengatakan bahwa anggaran harus seimbang pada setiap periode
anggaran. Program dan aktivitas manajemen harus dievaluasi ulang dan
disesuaikan. Memotong seluruh jenis pengeluaran dalam persentase yang tetap
bukan cara yang efektif untuk mengurangi pengeluaran. Ketika rencana diubah,
termasuk anggaran, pengeluaran dan penerimaan diharapkan bisa tepat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Menyiapkan anggaran bulanan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Menyiapkan
anggaran bulanan yang mencerminkan pembagian anggaran ke dalam 12 bulan dari
penerimaan dan pengeluaran yang ada secara seimbang merupakan hal yang
bermanfaat. Penerimaan dari penggalian dana di bulan Desember akan dimasukkan
dalam anggaran bulanan untuk bulan Oktober hingga Januari. Dengan menyiapkan
rincian anggaran bulanan dan realisasinya, akurasi perubahan dan revisi
anggaran dapat dilakukan secara tepat. Anggaran dan proses anggaran dapat
menjadi kendaraan yang penting bagi manajemen keuangan dalam mencapai misi
secara lebih baik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kriteria untuk cadangan operasional yayasan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Definis
cadangan operasional atau saldo tidak terikat mirip dengan sisa laba atau
kekayaan pemilik. Sisa laba atau kekayaan pemilik adalah dana yang biasanya
terakumulasi selama beberapa tahun yang digunakan oleh yayasan sesuai dengan
kebijakan pengurus. Tujuan yayasan harus menjaga keseimbangan antara pendapatan
operasional dan pengeluaran untuk
bertahan hidup. Cadangan operasional mempunyai beberapa fungsi yaitu:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Memungkinkan yayasan bertahan hidup bila terjadi kerugian
operasional yang disebabkan oleh kondisi ekonomi atau kesalahpahaman manajemen.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Meningkatkan fleksibilitas yayasan, yang dapat digunakan
sebagai modal ventura untuk mengembangkan program baru, menggantikan program
yang telah usang, atau mengembangkan jasa dan kepentingan yayasan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 6pt 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Memperluas kesempatan memperoleh kredit dan mebolehkan
pembiayaan yang menguntungkan dari perluasan dan pertumbuhan yayasan. Hal ini
termasuk membolehkan perubahan arah atau fokus program dan aktivitas. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Seberapa besar cadangan tersebut?<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Jumlah
cadangan operasional yang diperlukan oleh suatu yayasan tergantung pada
karekteristik individu dan hal-hal sebagai berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Reliabilitas sumber daya
pendapatan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus kas musiman<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Skedul arus kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Ketersediaan keuangan
eksternal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Stabilitas pengeluaran<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Sifat-sifat utang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Sifat-sifat aktiva lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Sifat-sifat kesempatan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Mendidik<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Suatu
yayasan memiliki tanggungjawab untuk mendidik konstituennya mengenai kebutuhan
dan tujuan cadangan. Apakah para penyumbang mungkin akan menahan hak atau
sumbangannya karena cadanangan operasional? Konstituen sebaiknya diberitahu
mengenai kebutuhan dan tujuan cadangan ini.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Survei<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">i.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kas kecil<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kas
kecil memungkinkan pembelian atau pembayaran dalam jumlah kecil secara tunai
dalam bentuk item-item seperti perangko, persediaan kantor, parkir, dsb.
Pengelola harus mengembangkan suatu kebijakan menyangkut berapa banyak uang yang
sebaiknya tersedia di kas kecil dan pengeluaran maksimum yang dapat dibayarkan
melalui kas kecil. Dana kas kecil sebaiknya disimpan dalam kotak terkunci atau
laci. Auditor merekomendasikan agar hanya satu orang yang disebut custodian
yang memiliki akses ke kas kecil ini, dan orang tersebut bertanggungjawab atas
seluruh aktivitas kas kecil. Untuk mengeluarkan dan akas kecil, yayasan perlu
membayar atau menggunakan voucher kas kecil sebagai dokumentasi atas setiap
transaksi dan menentukan siapa yang akan menyetujui pembayaran kas kecil. Dalam
beberapa kasus, orang yang menyetujui pembayaran tersebut adalah pengelola,
tetapi dalam kasus lain, kas kecil bisa juga disetujui oleh staf <i>custodian petty cash</i> yang ditetapkan
oleh pengelola menurut garis pedoman yang ada.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">j.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Penetapan dana kas kecil<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Apabila
pengelola telah menetapkan (dengan pertimbangan input dari staf) berapa besar
dana yang diperlukan, tulislah cek kepada custodian kas kecil (bukan untuk kas)
untuk mengisi dana kas kecil.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">k.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Checklist pengendalian internal kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Diperlukan
daftar pertanyaan yang menggambarkan pengendalian akuntansi internal umum yang
digunakan untuk kas kecil. Daftar ini dapat digunakan untuk mereview
pengendalian akuntansi dan menentukan bidang yang diperlukan untuk tindakan
selanjutnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Manajemen Kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pentingnya manajemen kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengertian
manajemen kas untuk yayasan maupun organisasi swasta adalah sama. Namun,
seorang pengelola yayasan tidak pernah merasa mempunyai cukup banyak uang untuk
membayar beberapa tagihan. Pengelola yayasan memiliki apa yang diketahui
sebagai “masalah arus kas” yang berarti bahwa kas yang mengalir ke dalam tidak
sinkron dengan kas yang keluar. Hal tersebut menggambarkan bahwa untuk
sementara waktu pengelola yayasan terjebak dengan tagihan-tagihannya. Sang pengelola
yayasan perlu perencanaan ke depan untuk mengetahui apakah memiliki cukup kas
atau tidak ketika membutuhkannya. Analis kas melaporkan bahwa manajemen yang
buruk adalah alasan utama tak terpenuhinya kas. Jadi mungkin lebih tepat untuk
mengatakan bahwa kegagalan kas lebih disebabkan oleh manajemen kas yang buruk.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Apa yang dimaksud kas?<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kas
adalah uang yang siap dicairkan di bank atau dalam yayasan, dan bukan merupakan
inventaris, akun piutang, serta harta kekayaan. Kas bisa diubah atau dicairkan
menjadi uang tunai setiap saat untuk membayar para pemasok, membayar sewa, dan
membayar gaji karyawan. Namun pertumbuhan keuntungan tidak selalu berarti kas.
Keuntungan adalah jumlah uang yang diharapkan dapat diperoleh dari seluruh
pelanggan yang membayar tepat pada waktunya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus kas
secara sederhana mengarah pada arus kas masuk dan keluar yang terjadi dalam
suatu yayasan selama periode waktu tertentu. Memperhatikan arus kas masuk dan
keluar merupakan salah satu dari tugas-tugas pengelolaan. Kas keluar diukur
dengan cek yang akan ditulis setiap bulan untuk membayar gaji, persediaan, dan
kreditor. Sementara kas masuk adalah kas yang diterima dari pelanggan,
peminjam, dan investor.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus kas negatif<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Jika kas
yang keluar lebih besar daripada kas yang masuk, maka yayasan memiliki arus kas
negatif. Arus kas negatif juga dapat disebabkan karena terlalu banyak
inventaris yang usang atau penagihan yang buruk atas akun piutang dapat
menyebabkan yayasan memiliki kas yang sedikit. Jika yayasan tidak memiliki kas
tambahan, maka yayasan mungkin akan menghadapi masalah besar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Komponen-komponen dalam arus kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Laporan
arus kas secara khusus dibagi ke dalam tiga komponen, sehingga sumber-sumber
dan penggunaan kas tersebut dapat dipahami. Komponen tersebut termasuk sumber-sumber
eksternal dan internal.<o:p></o:p></span></div>
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<b><span lang="IN">Laporan Arus Kas<o:p></o:p></span></b></div>
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o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 139px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 128px; z-index: 251796480;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image009.png" v:shapes="_x0000_s1103" width="128" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> <o:p></o:p></span></div>
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<!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> </span></div>
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<td bgcolor="white" height="58" style="background: white; border: .75pt solid black; vertical-align: top;" width="168"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251794432;">
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<span lang="IN">Arus Kas Keuangan (Eksternal)<o:p></o:p></span></div>
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<td bgcolor="white" height="58" style="background: white; border: .75pt solid black; vertical-align: top;" width="134"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251793408;">
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<span lang="IN">Arus Kas Investasi (internal)<o:p></o:p></span></div>
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<td bgcolor="white" height="58" style="background: white; border: .75pt solid black; vertical-align: top;" width="201"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251795456;">
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<span lang="IN">Arus Kas Operasional (internal)<o:p></o:p></span></div>
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</span><!--[endif]--><!--[if !mso & !vml]--> <!--[endif]--><!--[if !vml]--></td>
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<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 46.35pt; text-align: justify;">
<span style="height: 58px; left: 0px; margin-left: 34px; margin-top: 86px; mso-ignore: vglayout; position: absolute; width: 201px; z-index: 251795456;">
</span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> <o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal">
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<div class="MsoNormal">
<br /></div>
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<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="margin-bottom: 0.0001pt;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus Kas Operasional<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus kas
operasional seringkali mengarah pada modal kerja, yaitu arus kas yang
dihasilkan dari operasi internal. Arus kas ini merupakan kas yang diperoleh
dari penjualan produk atau jasa dalam usaha dan juga merupakan darah kehidupan
nyata dalam usaha, sehingga arus kas tersebut dihasilkan secara internal di
bawah pengendalian yayasan.<o:p></o:p></span></div>
<ol start="2" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="margin-bottom: 0.0001pt;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus Kas Investasi<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus kas
investasi dihasilkan secara internal dari aktivitas nonoperasional. Komponen
ini akan memasukkan investasi dalam pabrik dan peralatan atau aktiva tetap
lainnya, rugi laba yang tidak berulang, atau sumber-sumber lain dan penggunaan
kas di luar operasi normal.<o:p></o:p></span></div>
<ol start="3" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="margin-bottom: 0.0001pt;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus Kas Keuangan<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Arus kas
keuangan adalah kas untuk dan dari sumber eksternal, seperti peminjam,
investor, dan shareholder.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Bagaimana mengelola kas dengan baik<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Manajemen
kas yang baik adalah hal yang sederhana yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Mengetahui kapan, di mana,
dan bagaimana menggunakan kas tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Mengetahui sumber terbaik
apa untuk memenuhi kebutuhan kas tambahan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Menyiapkan dana untuk
memenuhi kebutuhan kas ketika diperlukan, dengan mempertahankan hubungan baik
dengan bankir dan kreditor lainnya.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Langkah
awal untuk menghindari krisis kas adalah mengembangkan proyeksi arus kas.
Pengelola yayasan yang cerdas pasti mengetahui cara mengembangkan proyeksi arus
aks jangka pendek untuk mengelola kas harian, dan proyeksi arus kas jangka
panjang untuk membantu mengembangkan strategi modal dalam emmenuhi kebutuhan
bisnis. Pengelola yayasan juga akan menyiapkan dan menggunakan laporan arus kas
secara berurutan untuk mendapatkan pemahaman mengenai kemana perginya semua
uang.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Teknik-teknik memperbaiki arus kas<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Ada
beberapa teknik untuk membentu perbaikan arus kas, di mana beberapa diantaranya
adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Gunakan kas atau kartu
kredit jika praktekpraktek dalam industri mengizinkan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Jika menggunakan kas atau
kartu kredit, tentukan kebijakan kredit yang baik<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tagihlah tepat pada
waktunya dan sebelum pelanggan menuliskan cek.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Analisis dan
klasifikasikan piutang usaha menurut umur setiap bulannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Gunakan teknik-teknik
penagihan yang agresif<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tambahkan biaya dan beban
keterlambatan bila memungkinkan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Perketat persyaratan
kredit bagi pelanggan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Bayar tagihan hanya
menurut tanggalnya kecuali ada pemotongan untuk pembayaran awal<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Atur pembayaran kepada
supplier dengen keuntungan yang diperoleh<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kurangi persediaan hanya
untuk barang-barang yang perlu saja<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">11.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Lakukan setoran ke bank
secepatnya. Jangan pernah meninggalkan cek pelanggan di dalam laci. Jika itu
dilakukan, keuntungan dari bagi hasil dengan bank mungkin saja hilang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">12.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Belilah peralatan,
persediaan barang, dan lainnya secara bijaksana<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">13.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pertimbangkan pinjaman
secara bijaksana<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">14.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tingkatkan penjualan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">15.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tingkatkan harga<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 39.3pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Menyiapkan laporan arus kas<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Laporan arus kas digunakan untuk menganalisis arus kas
masuk dan keluar selama periode waktu tertentu. Jika yayasan secara rutin
membuat laporan laba rugi, maka ada item-item tertentu yang tidak mempengaruhi
laporan tersebut untuk beberapa waktu, seperti:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tambahan pokok dalam
pembelian inventori/persediaan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tambahan dalam akun
piutang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengurangan kredit oleh
pemasok<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pembelian peralatan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Keusangan persediaan yang tidak
diakui<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Penolakan bank untuk
memperbarui atau memperpanjang pinjaman<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pembayaran utang secara <i>lump sum</i> <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Laporan arus kas akan menyoroti aktivitas-aktivitas
tersebut dengan cara yang tidak melibatkan laporan laba rugi. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">i.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Penggunaan laporan keuangan<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Neraca memperlihatkan suatu gambaran tentang aktiva,
kewajiban, dan modal dari suatu bisnis. Neraca memperlihatkan dua pandangan
sumber daya apa yang dimiliki dan kreditor atau investor yang membuat neraca
tersebut mungkin mendapatkan sumber daya ini (modal dan kewajiban). Ingat
bahwa:<o:p></o:p></span></div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="40" style="background: white; border: .75pt solid black; vertical-align: top;" width="198"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251801600;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td><!--[endif]-->
<div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;" v:shape="_x0000_s1108">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN">Aktiva = kewajiban + modal<o:p></o:p></span></b></div>
</div>
<!--[if !mso]--></td>
</tr>
</tbody></table>
</span><!--[endif]--><!--[if !mso & !vml]--> <!--[endif]--><!--[if !vml]--></td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<!--[if gte vml 1]><v:rect
id="_x0000_s1108" style='position:absolute;left:0;text-align:left;
margin-left:119.25pt;margin-top:7.25pt;width:2in;height:25.5pt;text-indent:0;
z-index:251801600'>
<v:textbox style='mso-next-textbox:#_x0000_s1108'/>
</v:rect><![endif]--><!--[if !vml]--><span style="height: 40px; left: 0px; margin-left: 158px; margin-top: 9px; mso-ignore: vglayout; position: absolute; width: 198px; z-index: 251801600;">
</span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Atau
diperlihatkan dengan cara lain:<o:p></o:p></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="9" width="47"></td>
<td width="111"></td>
<td width="204"></td>
<td width="155"></td>
</tr>
<tr>
<td height="42"></td>
<td></td>
<td bgcolor="white" height="42" style="background: white; border: .75pt solid black; vertical-align: top;" width="204"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251802624;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td><!--[endif]-->
<div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;" v:shape="_x0000_s1109">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN">Aktiva – kewajiban = modal<o:p></o:p></span></b></div>
</div>
<!--[if !mso]--></td>
</tr>
</tbody></table>
</span><!--[endif]--><!--[if !mso & !vml]--> <!--[endif]--><!--[if !vml]--></td>
</tr>
<tr>
<td height="12"></td>
</tr>
<tr>
<td height="43"></td>
<td bgcolor="white" colspan="3" height="43" style="background: white; border: .75pt solid black; vertical-align: top;" width="470"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251803648;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td><!--[endif]-->
<div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;" v:shape="_x0000_s1110">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN">Apa yang dimiliki – utang yang dimiliki = kekayaan yayasan yang
dimiliki<o:p></o:p></span></b></div>
</div>
<!--[if !mso]--></td>
</tr>
</tbody></table>
</span><!--[endif]--><!--[if !mso & !vml]--> <!--[endif]--><!--[if !vml]--></td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt;">
<!--[if gte vml 1]><v:rect
id="_x0000_s1109" style='position:absolute;left:0;text-align:left;
margin-left:119.25pt;margin-top:7.55pt;width:148.5pt;height:27pt;z-index:251802624'/><v:rect
id="_x0000_s1110" style='position:absolute;left:0;text-align:left;
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<!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> </span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">j.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas tahunan<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pada bagian penyiapan proyeksi arus kas tahunan,
perincian atas seluruh sumber operasional dan penggunaan kas harus telah
dilakukan. Metode ini mungkin lebih mudah diterapkan ketika menyiapkan suatu
proyeksi, dan juga dapat digunakan untuk meyiapkan laporan arus kas aktual pada
akhir periode.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">k.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kertas kerja dan instruksi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kertas kerja membagi lagi proyeksi arus kas ke dalam tiga
komponen yaitu arus kas operasional, arus kas investasi, dan arus kas
pembiayaan. Pendekatan ini memperlihatkan kas yang dihasilkan dari operasi yang
terpisah dengan aktivitas nonoperasional dan dari sumber eksternal. Dengan
mengetahui dan memahami arus kas operasional, beberapa pemberi pinjaman atau
investor akan menganalisis unsur-unsur terpisah tersebut. Pendekatan lainnya
adalah memisahkan bukti penerimaan kas dari kas yang dibayarkan, apakah dari
sumber internal atau eksternal. Catatan instruksional yang menyertai kertas
kerja yang berupa catatan-catatan akan membantu ketika menyiapkan proyeksi
laporan laba rugi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">l.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas jangka panjang<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas merupakan salah satu dari sebagian
besar alat manajemen yang dapat digunakan. Anggaran operasional tahunan akan
mengikuti proyeksi arus kas tahunan yang
ada pada daftar, terutama untuk binis kecil.
Sebagian besar investor akan meminta untuk menyertakan proyeksi arus
jangka panjang dalam rencana usaha sesuai dengan proyeksi laba rugi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">m.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas tahunan<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas tahunan sebaiknya disiapkan saat
anggaran operasional tahunan dibuat. Rencana arus kas akan membantu
menganalisis masalah-masalah kas tersebut sehingga perencanaan kas yang lebih
baik dapat dilakukan. Bebrapa analis akan memulai proyeksi dengan anggaran
laba-rugi, menyesuaikan item-item non kas, dan kemudian menyesuaikan perbedaan
waktu. Setelah berkonsultasi tentang proyeksi kelayakannya, proyeksi arus kas
tahunan dapat ditentukan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">n.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas strategi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Berdasarkan proyeksi arus kas tahunan, perlu dibuat
perkiraan jangka panjang yang menyertai rencana strategis dan persyaratan
modal. Sebagian besar pemberi pinjaman atau investor pasti ingin melihat
proyeksi arus kas untuk 3-5 tahun. Perkiraan jangka panjang ini akan
memperlihatkan:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kapan arus kas yang
positif akan dicapai<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Berapa lama hal itu akan
berlangsung untuk menutup kerugian modal awal, khususnya arus kas negatif.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kapasitas untuk membayar
pinjaman atau dividen<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kecenderungan pertumbuhan
dan pengaruhnya terhadap arus kas<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 60.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Persyaratan untuk
investasi baru (kapan dan berapa banyak)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: 21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas strategis disiapkan atas basis tahunan
atau triwulanan atau beberapa kombinasi. Jadi merupakan ide yang bagus untuk
mengikuti format arus kas operasional yang terpisah dari aktivitas investasi
dan pembiayaan. Proyeksi arus kas tahunan dan perkiraan 3-5 tahun yang
dibarengi dengan teknik manajemen kas jangka pendek yang baik, akan membuat
pengelolaan keuangan di masa mendatang berada pada jalur yang benar.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">o.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas jangka pendek<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Proyeksi arus kas jangka pendek sebaiknya digunakan untuk
mengelola kas harian, mingguan atau bulanan karena hal itu penting bagi
yayasan. Jika ingin memanfaatkan beberapa kas yang nganggur untuk menjalankan
hal-hal yang dapat memberikan penghasilan, pindahkan kas tersebut dari rekening
cek ke pasar uang atau rekening deposito jangka pendek. Untuk menyiapkan
proyeksi arus kas jangka pendek, akun-akun neraca perlu diverifikasi, tambahkan
kas yang diharapkan dapat diterima dalam periode tersebut, kemudian kurangi kas
yang dibayarkan selama periode tersebut. Bagi yayasan yang masih baru,
menyiapkan proyeksi arus kas dapat menjadi tugas yang sulit, karena irama kerja
dari seluruh biaya start up belum diketahui. Tetapi pertahankan proyeksi arus
kas tersebut sampai alat manajemen keuangan ini dapat dipergunakan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">p.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kertas kerja arus kas<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Kertas
kerja ini dapat digunakan untuk menyiapkan Laporan Arus Kas dengan mengikuti
langkah-langkah sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Langkah
1 <b>Menentukan Arus Kas Operasional</b><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 108pt; text-indent: 0.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Memulai dengan pendapatan bersih dan menambahkan
item-item nonkas.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 108pt; text-indent: 0.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Menentukan perubahan pada seluruh akun neraca yang
terkait dnegan operasi harian.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Langkah
2 <b>Menentukan Arus Kas Investasi</b><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> Menentukan
perubahan pada seluruh aktiva bisnis jangka panjang<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Langkah
3 <b>Menentukan Arus Kas Pembiayaan</b><o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> Menentukan
perubahan pada seluruh pinjaman, akun aktiva bersih<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 108pt; text-indent: -86.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Langkah 4 Menambah
tiga komponen secara bersama-sama untuk menjumlah Total Arus Kas<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Tambahkan saldo pada awal periode untuk mendapatkan saldo
pada akhir periode, jika tidak, suatu kesalahan telah dibuat. Cek kembali
perhitungan dan berikan tanda +/- untuk masing-masing perubahan akun neraca.</span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">BAB 3<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">KESIMPULAN<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Karakteristik utama
organisasi nonprofit seperti yayasan dapat dibedakan dengan yayasan bisnis.
Perbedaannya terletak pada mekanisme organisasi bersangkutan dalam memperoleh
sumber daya awal yang dibutuhkan, yang umumnya diperoleh dari sumbangan.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Berbagai transaksi
yayasan dapat dibedakan dengan jenis transaksi swasta. Pemakai laporan keuangan
yayasan memiliki kepantingan bersama, yaitu untuk menilai jasa yayasan dan
kemampuan yayasan untuk memberikan jasa secara berkesinambungan, dan mekanisme
pertanggungjawaban dan aspek kinerja pengelola.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kemampuan yayasan dalam
mengelola jasa dikomunikasikan melalui laporan posisi keuangan dimana informasi
mengenai aktiva, kewajiban, aktiva bersih, dan informasi mengenai hubungan di
antara unsur-unsur tersebut disampaikan. Laporan ini harus menyajikan
secara terpisah aktiva bersih. Pertanggungjawaban pengelola yayasan atas hasil
pengelolaan sumber daya yayasan akan disajikan melalui laporan aktivitas dan
laporan arus kas. Dengan adanya standar pelaporan tersebut laporan keuangan
yayasan dapat lebih mudah dipahami, memiliki relevansi, dan memiliki daya
banding yang tinggi. <o:p></o:p></span></div>
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<br /></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">Sistem pengendalian keuangan
bertujuan memberikan informasi keuangan yanga dapat dipercaya, aktiva dan
catatan – catatan organisasi tidak dicuri, kebijakna – kebijakan yayasan
terpenuhi dan peraturan – peraturan pemerintah terpenuhi.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">DAFTAR
PUSTAKA<o:p></o:p></span></b></div>
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<br />
<div style="text-align: justify;">
<span lang="IN" style="font-size: 11.0pt; mso-ansi-language: IN;">B</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: SV-FI;">astian,
indra.2007.</span><span lang="IN" style="font-size: 11.0pt; mso-ansi-language: IN;">Akuntansi
</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: SV-FI;">yayasan
dan lembaga publik,jakarta:Erlangga<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com2tag:blogger.com,1999:blog-3031053785582559932.post-2037166634004333892013-10-22T01:11:00.001+07:002013-10-22T01:11:11.985+07:00Akuntansi Partai Politik<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.1
.Mengenal Partai Politik .<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Partai politik adalah politik
institusi politik yang berupa organisasi nonpemerintahan yang didirikan untuk
memperjuangkan hak dan kewajiban warga negara dalam rangka mencapai
kesejahteraan serta kedaulatan rakyat.Perbedaan partai politik dari lembaga
sosial kemasyarakatan lainya adalah bahwa partai politik dapat berperan dalam
penentuan kebijakan publik dimana kebijakan tersebut bisa membawa dampak
kemaslahatan yang lebih luas bagi masyarakat dan mengakibatkan resiko
pertanggungjawaban publik menjadi lebih luas. Akuntabilitas dan kredibilitas
produk yang ditawarkan partai politik menjadi pertimbangan tersendiri bagi
masyarakat pemilih untuk memberikan keputusan lulus atau tidak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ruang
Gerak Partai Politik .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Tata cara pembentukan partai politik
teramsuk syarat-syarat pembentukannya dapat dilihat dalam UU RI No. 31
Tahun 2002 tentang partai politik
,dimana terdapat ketentuan umum mengenai kepengurusan partai politik ,Larangan
dan sanksi yang harus diikuti oleh partai politik.Ketentuan mengenai partai
politik yang dapat menjadi peserta pemilu secara lebih jelas diatur dalam UU RI
No. 12 Tahun 2003 tentang pemilihan umum Anggota Dewan Perwakilan Rakyat,Dewan
Perwakilan Daerah dan Dewan Perwakilan Rakyat Daerah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengertian
Partai Politik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Secara Khusus,pengertian politik
disebutkan dalam UU RI No. 31 2002 tentang Partai politik yaitu Partai politik
adalah organisasi politik yang dibentuk oleh sekelompok warga negara Republik Indonesia
secara Sukarela atas dasar persamaan kehendak dan cita-cita untuk
memperjuangkan kepentingan anggota,masyarakat,bangsa dan negara pemilihan umum.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.2
.FUNGSI PARTAI POLITIK.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam Negara demokrasi,Partai politik
menyelenggarakan beberapa fungsi: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
Politik Sebagai Komunikasi Politik:Menyalurkan aneka ragam pendapat dan
aspirasi masyarakat serta mengaturnya sedemikian rupa sehingga kesimpangsiuran
pendapat dalam masyarakat masyakat menjadi berkurang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
Politik sebagai Sarana Sosialisasi politik:diartikan sebagai proses sikap dan
orientasi seorang terhadap fenomena politik dalam mengikuti kecenderungan
masyarakatnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
Politik Sebagai Sarana Rekrutmen Politik: Untuk mencari dan mengajak orang yang
terbakar untuk turut aktif dalam kegiatan politik,Rekruitmen anggota partai
merupakan uapaya regenerasi kepemimpinan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
Politik Sebagai Sarana Pengatur Konflik: Persaingan dan perbedaan dalam
masyarakat merupakan hal yang wajar.Jika sampai terjadi konflik partai politik
berusaha untuk mengatasinya.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembentukan Partai Politik.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
politik didirikan dan dibentuk oleh sekurang-kurangnya 50 (lima puluh) orang
warga negara RI yang telah berusia 21th
dengan akta notaris.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akta
Notaris tersebut harus anggaran dasar dan anggaran rumah tangga disertai
kepengurusan tingkat Nasional.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
politik tersebut Harus didaftarkan di departemen Kehakiman dengan syarat:
memiliki akta notaris pendirian partai politik yang sesuai dengan undang-undang
dasar Negara RI th.1945,Mempunyai kepengurusan sekurang-kurangnya 50% dari
jumlah propinsi,50% dr jumlah kabupaten/kota yang bersangkutan dan 25 % dari
jumlah kecamatan pada setiap kabuputen/kota yang ada,Memiliki nama,lambang dan
tanda gambar yang tidak mempunyai persamaan pada pokoknya atau keseluruhan
dengan Nama,lambang,dan tanda gambar politik lain,dan mempunyai kantor yang
tetap.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengesahan
partai politik sebagai badan hukum dilakukan oleh Menteri Kehakiman
selambat-lambatnya 30hari setealah penerimaan pendaftaran.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengesahan
partai politik tersebut harus diumumkan dalam berita Negara Republik Indonesia.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam
hal terjadi perubahan anggaran dasar dan anggaran rumah tangga,nama,lambang,dan
tanda gambar partai politik harus didaftarkan
ke Departemen Kehakiman.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Asas dan Ciri Partai Politik<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Asas
Partai politik tidak boleh bertentangan dengan Pancasila dan Undang-Undang
Dasar Negara Republik Indonesia 1945.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Setiap
Partai politik dapat mencantumkan ciri-ciri tertentu sesuai dengan kehendak dan
cita-citanya yang tidak bertentangan dengan pancasila ,Undang-Undang Dasar
Nagara Republik Indonesia Tahun 1945.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tujuan<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tujuan umum
Partai Politik adalah:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memwujudkan
Cita-cita nasional bangsa Indonesia sebagaimana dimaksud dalam pembukaan Undang-Undang
Dasar Negara Republik Indonesia tahun 1945.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengembangkan
Kehidupan Demokrasi berdasarkan Pancasila dengan menjunjung tinggi kedaulatan rakyat dalam Negara Kesatuan
Republik Indonesia dan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memwujudkan
Kesejahteraan bagi seluruh rakyat Indonesia.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hak dan Kewajiban <o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai politik
berhak: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memperoleh perlakuan yang sama,sederajat
dan adil dari negara.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengatur dan mengurus rumah tangga
organisasinya secara mandiri.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memperoleh Hak Cipta atas
nama,lambang,dan tanda gambar partainya dari departemen Kehakiman dengan
peraturan penudang-undangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ikut serta dalam pemilihan umum sesuai
dengan ketentuan undang-undang tentang pemilihan umum.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">e)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengajukan calon untuk mengisi
keanggotaan dilembaga perwakilan rakyat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">f)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengusulka penggantiian antarwaktu
anggotanya dilembaga perwakilan rakyat sesuai dengan peraturan
perundang-undangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">g)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengusulkan pemberhentiian anggotanya
dilembaga perwakilan rakyat sesuai dengan peraturan perundang-undangan dan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">h)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengusulkan pasangan calon presiden dan
wakil presiden sesuai dengan peraturan perundang-undangan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai Politik Berkewajiban:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengamalkan
pancasila,melakasanakan Undang-undang Dasar Negara Republik Indonesia th 1945.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memelihara
dan mempertahankan Keutuhan Negara
Kasatuan Republik Indonesia.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berpartisipasi
dalam pembangunan nasional.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menunjung
tinggi supremasi hukum,demokrasi dan Hak asasi manusia.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">e)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Melakukan
pendidikan,politik dan ketertiban data anggota.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">f)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membuat
pembukuan,memelihara daftar penyumbang dan jumlah sumbangan yang diterima serta
terbuka untuk diketahui oleh rakyat dan pemerintah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">g)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membuat
laporan keuangan secara terbuka satu tahun sekali kepada Komisi Pemilihan Umum
setelah diaudit oleh akuntan publik,dan memiliki rekening khusus dana kampanye
pemilihan umum serta menyerahkan laporan neraca keuangan hasil audit akuntan
publik kepada komisi pemilihan umum paling lambat 6 bulan setelah hari
pemungutan suara.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keanggotaan dan kedaulatan Anggota.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Warga
negara Republik Indonesia dapat menjadi anggota partai politik apabila telah
berusia 17th atau sudah pernah kawin.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keanggotaan
partai politik bersiafat sukarela,terbuka dan tidak diskriminatif bagi setiap
warga negara Indonesia yang menyetujui anggaran yang dilaksanakan menurut
anggaran rumah tangga partai yang bersangkutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kedaulatan
partai politik berada ditangan anggota yang dilaksanakan menurut anggaran dasar
dan anggaran Rumah tangga<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggota
Partai politik mempunyai hak dlam menentukan kebijakan,hak memilih,dan hak
dipilih.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggota
partai politik wajib mematuhi dasar dan anggaran rumah tangga serta
berkewajiban untuk berpartisipasi dalam kegiatan partai politik.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kepengurusan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
politik mempunyai kepengurusan tingkat nasional dan dapat mempunyai
kepengurusan sampai tingkat desa/kelurahan atau dengan sebutan lainya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kepengurusan
partai politik tingkat nasional berkedudukan diibukota negara.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kepengurusan
partai politik disetiap tingkatan,dipilih secara demokrasi melalui forum
musyawarah partai politik <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam
hal terjadi pergantian atau penggantian kepengurusan partai politik tingkat
nasional sesuai dengan anggaran rumah tangga,susunan pengurus baru didaftarkan
kepada Departemen Kehakiman paling Cepat 7 hari dan paling lambat 30 hri
terhitung sejak terjadinya pergantian kepengurusan baru tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Departemen
Kehakiman memberikan keputusan terdaftar
kepada pengurus baru sebagaimana dimaksud pada ayat 4 paling lambat 7
hari setelah Pendaftaran diterima.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Masalah Kepengurusan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apabila
terjadi keberatan dari sekurang-kurangnya setelah peserta forum musyawarah atau
terdapat kepengurusan ganda partai politik yang didukung oleh
sekurang-kurangnya setengah peseta forum musyawarah keberatan itu diselesaikan
melalui musyawarah dan mufakat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apabila
penyelesaiian melalui musyawarah untuk mufakat tidak dapat tercapai para pihak
yang bertingkai dapat mengajukan gugatan melalui pengadilan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Selama
dalam proses penyelesaian kepengurusan partai politik yang bersangkutan
dilaksanakan untuk sementara oleh pengurus partai politik Hasil forum
musyawarah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengurus
dan anggota partai politik yang berhenti atau diberhentikan dari kepengurusan dan/atau
keanggotaan partainya tidak dapat membentuk kepengurusan atas partai politik
yang sama dan membentuk partai politik yang sama.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.3
Keuangan Partai Politik.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keuangan
partai politik bersumber dari: Iuran anggota,Sumbangan yang sah menurut hukum
dan bantuan dari anggaran negara.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sumbangan
yang sah menurut hukum dapat berupa uang,barang,fasilitas,peralatan atau jasa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bantuan
dari anggaran negara (yang diatur dalam pemerintahan ) diberikan secara
operasional kepada partai politik yang mendapat kursi dilembaga perwakilan
rakyat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sumbangan
dari anggota dan bukan anggota sah menurut hukum paling banyaj senilai Rp.
200.000.000,00 dalam waktu 1th.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sumbangan
dari perusahaan dan badan usaha yang sah menurut hukum paling bnyak senilai Rp
800.000.00,00 dalam waktu 1th.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Larangan:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
politik dilarang mengunakan nama,Lambang,atau tanda gambar yang sama dengan : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Bendera atau lambang negara Republik
Indonesia.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lambang
lembaga atau lambang pemerintah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama,Bendera,atau
lambang negara lain dan nama,bendera atau lambang lembaga badan/ internasional.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama dan
gambar seseorang atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">e)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Yang
mempunyai persamaan pada pokoknya atau keseluruhan dengan partai politik lain.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
politik dilarang:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Melakukan
kegiatan yang bertentangan dengan Undang-Undang Dasar Negara Republik Indonesia
th 1945.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Melakukan
kegiatan yang membahayakan keutuhan Negara Kesatuan Republik Indonesia.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Melakukan
kegiatan yang bertentengan dengan kebijakan Pemerintah dalam memelihara
persahabatan dengan negara lain.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menerima
dari atau memberikan kepada pihak asing sumbangan dalam bentuk apapun yang
bertentangan dengan peraturan undang-undang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">e)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menerima
sumbangan,baik berupa barang maupun tanpa mencantumkan identitas yang jelas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">f)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menerima
sumbangan dari perseorangan dan perusahaan atau badan usaha melebihi batas yang
ditetapkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">g)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meminta
atau menerima dana dari badan usaha milik negara,badan usaha milik daerah,badan
daerah milik desa ,dll.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">h)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mendirikan
Badan usaha atau memiliki saham suatau badan usaha .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">i)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menganut,mengembangkan dan menyebarkan
ajaran atau paham komunisme/Marxisme-Leninisme.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.4 Pengawasan
Pada Partai politik.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Pengawasan atas partai Politik diIndonesia
dilakukan oleh: <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Departemen
kehakiman.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komisi
Pemilihan Umum dan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Departemen
dalam negeri.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cacatan
Penting untuk partai politik.<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
politik yang menurut undang-undang Nomor.2 tahun 1999 tentang Partai politik
telah disahkan sebagai badan hukum oleh menteri kehakima Republik Indonesia
diakui keberadaannya dan wajib menyesuaikan dengan ketentuan undang-undang ini
selambat-lambatnya sembilan bulan sejak berlakunya undang-undang tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
politik yang tidak memenuhi ketentuan Undang-undang dibatalkan Keabsahannya
sebagai badan hukum dan tidak diakui keberadaannya .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyelesaian
perkara politik yang sedang dalam proses peradilan menyesuaikan dengan
ketentuan undang-undang ini.<o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt;">AKUNTABILITAS
PARTAI POLITIK.<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Pertanggungjawaban
keuangan organisasi Partai politik sebagai entitas yang menggunakan dana publik
yang besar harus transparan sehingga pertanggungjawaban keuangan merupakan hal
yang tidak dapat ditawar lagi. Bentuk pertanggungjawaban pengelolaan keuangan
partai politik peserta pemilu adalah penyampaian laporan Dana Kampanye(semua
peserta pemilu) serta laporan keuangan (:
khusus untuk partai politik) yang harus diaudit Akuntan publik ke KPU serta
terbuka untuk diakses publik .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
Keuangan yang dihasilkan.<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Penyusunan
Laporan keuangan tahunan Partai politik mengacu pada PSAK no.45 tentang
akuntansi untuk organisasi nirlaba yang dikeluarkan oleh Ikatan Akuntan
Indonesia dan terdiri atas laporan
berikut ini:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan Posisi Keuangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan Aktivitas <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lapora Perubahan dalam aktiva
Neto/Ekuitas.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan arus kas <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cacatan atas laporan keuangan.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Selain mengacu pada PSAK
No.45,Penyusunan Laporan keuangan Partai politik juga terikat pada ketentuan
yang terdapat dalam perundang-undangan RI mengenai Partai politik dan pemilu
seperti UU No.31 Th.2002 tentang partai
politik dan UU No.12 th 2003 tentang pemilu.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Peran
dan Fungsi Akuntansi dalam lingkungan PARTAI POLITIK.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pihak
Internal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ketua
partai politik : menggunakan akuntansi untuk menyusun perencanaan,mengevaluasi
kemajuan yang dicapai dalam usaha memenuhi tujuan dan melakukan
tindakan-tindakan koreksi yang diperlukan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Staf :
berkepentingan dengan informasi mengenai transparansi pelaporan kegiatan dan
pelaporan keuangan partai politik .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pihak
Eksternal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Donatur
: Berkepentingan dengan informasi mengenai keseriusan dan kredibilitaas partai
politik untuk menjalankan progam-progam pencerdasan masyarakat secara politik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Supplier/Pemasok
: Tertarik dengan inforamasi akuntansi yang memungkinkannya untuk memutuskan
apakah jumlah yang terhutang akan dapat dibayarkan oleh partai politik pada
saat jatuh tempo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">ü<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Konstituen/Basis
massa : Adanya Laporan keuangan partai politik yang transparan adn akuntabel
aka mengundang simpati masyarakat dan akan dapat menepis isu miring bahwa
partai politik hanya aktif ssewaktu pemilu dan setelah pemilu kembali melupakan
rakyat.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DAFTAR
KODE AKUN PARTAI POLITIK<o:p></o:p></span></b></div>
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode
Akun Dana Rutin<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerimaan
Dana Rutin<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode
Akun<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjelasan<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41.01.01<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABB – Iuran Anggota Dewan<o:p></o:p></span></div>
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<br /></div>
</td>
</tr>
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<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41.01.02<o:p></o:p></span></div>
</td>
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<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABB – iuran & infak anggota<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.8pt;" valign="top" width="113">
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<br /></div>
</td>
</tr>
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<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41.02.01<o:p></o:p></span></div>
</td>
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<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABB – Sumbangan perorangan<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41.02.02<o:p></o:p></span></div>
</td>
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<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABB – Sumbangan Badan<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41.02.03<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABB – Bantuan pemerintah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.8pt;" valign="top" width="113">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41.02.04<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABB – Bantuan dari DPP/DPW<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.8pt;" valign="top" width="113">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41.09.19<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABB – Penghasilan lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.8pt;" valign="top" width="113">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41.10.01<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABB – Penghasilan nonkas<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.8pt;" valign="top" width="113">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">48.01.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABP – Sumbangan kegiatan sosial<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.8pt;" valign="top" width="113">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengeluaran
Dana Rutin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
manajemen dan umum<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 39.3pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode
Akun<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 140.95pt;" valign="top" width="188">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pos<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.2pt;" valign="top" width="256">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjelasan<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraph" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51.01.00<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 140.95pt;" valign="top" width="188">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
pegawai<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.2pt;" valign="top" width="256">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
gaji, honor, tunjangan, lembur, bantuan kesehatan & biaya diklat, serta
biaya personal lainnya<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51.02.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 140.95pt;" valign="top" width="188">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban kesekretariatan dan rumah tangga<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.2pt;" valign="top" width="256">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
beban konsumsi, ATK, RTK & bahan cetakan, ekspedisi benda pos, pengurusan
dokumen, beban telepon, listrik, langganan internet, dll<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51.03.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 140.95pt;" valign="top" width="188">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban publikasi & kehumasan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.2pt;" valign="top" width="256">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
konferensi pers, atribut, media promosi cetak dan elektronik, beban
dokumentasi, langganan majalah dan koran dan penerbitan.<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51.04.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 140.95pt;" valign="top" width="188">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban sewa dan pemeliharaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.2pt;" valign="top" width="256">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
sewa kantor, kendaraan, pemeliharaan gedung, inventaris, dll<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51.05.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 140.95pt;" valign="top" width="188">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban transportasi dan asuransi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.2pt;" valign="top" width="256">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
BBM, tol, parkir, uang transport, asuransi gedung dan kendaraan dinas, dll<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51.07.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 140.95pt;" valign="top" width="188">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban subsidi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.2pt;" valign="top" width="256">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
subsidi dan struktur di atasnya seperti subsidi dari DPP, DPW, dan DPD<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51.09.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 140.95pt;" valign="top" width="188">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban umum lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.2pt;" valign="top" width="256">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
administrasi bank dan beban umum serta administrasi lainnya<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.3pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
kegiatan dan program<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 39.3pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode
Akun<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 139.25pt;" valign="top" width="186">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pos<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.9pt;" valign="top" width="259">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjelasan<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52.01.03<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 139.25pt;" valign="top" width="186">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban kegiatan DPW, DPD, DPC<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.9pt;" valign="top" width="259">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
kegiatan yang dilakukan oleh DPW, DPD, DPC seperti acara rapat
koordinasi/kerja, DPW/DPD, milad, tarhib ramadhan, dll<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52.01.04<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 139.25pt;" valign="top" width="186">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban kegiatan deputi bidang dan biro<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.9pt;" valign="top" width="259">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
kegiatan yang dilakukan oleh deputi bidang atau biro di DPW/DPD/DPC, seperti
acara kaderisasi, rakor kewanitaan,dll<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52.01.06<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 139.25pt;" valign="top" width="186">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban pendirian dan verifikasi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.9pt;" valign="top" width="259">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
beban administrasi, pendirian, bahan, transport, dan acara deklarasi, serta
beban verifikasi, depkenham, dan KPU<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52.01.07<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 139.25pt;" valign="top" width="186">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban musyawarah wilayah/daerah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.9pt;" valign="top" width="259">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
beban acara musyawarah, wilayah, daerah<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52.01.19<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 139.25pt;" valign="top" width="186">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban kegiatan lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.9pt;" valign="top" width="259">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
beban kegiatan lainnya yang termasuk dalam kelompok di atas<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.3pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengeluaran
lain-lain<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 39.3pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode
Akun<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pos<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.4pt;" valign="top" width="255">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjelasan<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52.01.91<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyetoran iuran anggota ke DPW<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.4pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
penyetoran bagian, iuran/infak anggota yang menjadi bagian/hak DPW<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52.01.92<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyetoran iuran anggota ke DPP<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.4pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
penyetoran bagian iuran/infak anggota yang menjadi bagian/hak DPP<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52.01.18<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Transfer ke dana kampanye<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.4pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
transfer dana rutin yang diberikan/digunakan untuk dana kampanye<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.3pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerimaan
dan pengeluaran unsur neraca<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 39.3pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode
Akun<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pos<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjelasan<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">11.10.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uang muka kerja dan piutang<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
penerimaan dan pengeluaran untuk uang muka kerja dan piutang<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">11.40.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban dibayar di muka<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
pengeluaran biaya di bayar di muka, dan pembebanan/amortisasinya menjadi
biaya seperti sewa kantor yang dibayar sekaligus 3 tahun<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">12.11.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Investasi, inventaris tanah dan bangunan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
pengeluaran untuk invetasi, pembelian inventaris tanah dan bangunan serta
mencatat pelepasan/ penjualan/penghapusan, dan mencatat perbaikan yang
dikapitalisir (yang menambah umur aktiva)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">12.80.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aktiva lain-lain<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
pembelian/perolehan serta penghapusan/pelepasan/pengeluaran aktiva lain-lain
seperti atribut, dll<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">21.01.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang jangka pendek<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
penerimaan dan pengeluaran utang/kewajiban yang akan diselesaikan/jatuh tempo
dalam waktu 1 tahun<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.5pt;" valign="top" width="106">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">22.01.00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang jangka panjang<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
penerimaan dan pengeluaran utang/kewajiban yang akan diselesaikan/jatuh tempo
lebih dari 1 tahun<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.3pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk Formulir
Jurnal<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 12.5pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.9pt;" valign="top" width="107">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No.
Akun<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama
Akun<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debet<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.9pt;" valign="top" width="107">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.9pt;" valign="top" width="107">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.9pt;" valign="top" width="107">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.9pt;" valign="top" width="107">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
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<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bagaimana Memahami
Jurnal?<o:p></o:p></span></b></div>
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<b
style='mso-bidi-font-weight:normal'><span lang=IN>Entry Jurnal<o:p></o:p></span></b></p>
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<p class=MsoNormal align=center style='text-align:center'>
<b
style='mso-bidi-font-weight:normal'><span lang=IN>Analisi Debit Kredit<o:p></o:p></span></b></p>
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<b
style='mso-bidi-font-weight:normal'><span lang=IN>Analisi Transaksi<o:p></o:p></span></b></p>
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<b
style='mso-bidi-font-weight:normal'><span lang=IN>Transaksi<o:p></o:p></span></b></p>
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</v:shape><![endif]--><!--[if !vml]--><span style="height: 55px; margin-left: 9px; margin-top: 39px; mso-ignore: vglayout; position: absolute; width: 114px; z-index: 251651072;"><img alt="Flowchart: Punched Tape: Transaksi" height="55" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif" v:shapes="_x0000_s1026" width="114" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perhatikan
ilustrasi di bawah ini!<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Buku
Besar<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Buku besar merupakan suatu buku
yang berisi kumpulan akun atau perkiraan yang telah dicatat dalam jurnal.
Akun-akun tersebut digunakan untuk mencatat secara terpisah aktiva, kewajiban
atau utang, dan ekuitas. <o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format
buku penerimaan dan pengeluaran kas/Bank Dana Kampanye<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dewan Pimpinan Partai ABC<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bulan/Tahun: /<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Provinsi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kab/kota/kec<o:p></o:p></span></div>
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<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tgl<o:p></o:p></span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No.
Bukti<o:p></o:p></span></b></div>
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<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uraian<o:p></o:p></span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.85pt;" valign="top" width="106">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode
Akun<o:p></o:p></span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debet<o:p></o:p></span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit<o:p></o:p></span></b></div>
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<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo<o:p></o:p></span></b></div>
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</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.65pt;" valign="top" width="110">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.85pt;" valign="top" width="106">
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<br /></div>
</td>
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<br /></div>
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<br /></div>
</td>
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</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
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</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.65pt;" valign="top" width="110">
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<br /></div>
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95">
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<tr>
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
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</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.65pt;" valign="top" width="110">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.85pt;" valign="top" width="106">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" valign="top" width="85">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95">
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<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.65pt;" valign="top" width="110">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sub
Jumlah<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.85pt;" valign="top" width="106">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" valign="top" width="85">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95">
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</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Buku
penerimaan dan pengeluaran bank dana rutin<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dewan Pimpinan Partai ABC<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bulan/Tahun /<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Provinsi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kab/Kota/kec<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.5pt;" valign="top" width="37">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tgl<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No. Bukti<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.0pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No. Cek/giro<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uraian<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode Akun<o:p></o:p></span></b></div>
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<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debet<o:p></o:p></span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo<o:p></o:p></span></b></div>
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</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.5pt;" valign="top" width="37">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.0pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.5pt;" valign="top" width="37">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.0pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
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<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.5pt;" valign="top" width="37">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.0pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.5pt;" valign="top" width="37">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.0pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sub
Jumlah<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format Daftar Sumbangan Dana
Rutin<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dewan Pimpinan Partai ABC<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bulan/Tahun /<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Provinsi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kab/Kota/kec<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: -15.9pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 678px;">
<tbody>
<tr style="height: 21.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="3" style="border: solid black 1.0pt; height: 21.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">.<o:p></o:p></span></div>
</td>
<td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid black 1.0pt; height: 21.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.25pt;" valign="top" width="160">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama penyumbang dan identitas<o:p></o:p></span></b></div>
</td>
<td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid black 1.0pt; height: 21.0pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.0pt;" valign="top" width="103">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Alamat dan nomor telepon<o:p></o:p></span></b></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 21.0pt; mso-border-bottom-alt: windowtext; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.0pt;" valign="top" width="103">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klasifikasi<o:p></o:p></span></b></div>
</td>
<td rowspan="3" style="border-left: none; border: solid black 1.0pt; height: 21.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah (Rp)<o:p></o:p></span></b></div>
</td>
<td colspan="4" rowspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 21.0pt; mso-border-alt: solid black .5pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.2pt;" valign="top" width="127">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk sumbangan<o:p></o:p></span></b></div>
</td>
<td rowspan="3" style="border-left: none; border: solid windowtext 1.0pt; height: 21.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ket<o:p></o:p></span></b></div>
</td>
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</tr>
<tr style="height: 25.85pt; mso-yfti-irow: 1;">
<td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 25.85pt; mso-border-alt: solid windowtext .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.25pt;" valign="top" width="47">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 25.85pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2<o:p></o:p></span></b></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="34" style="border: none; height: 25.85pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.25pt;" valign="top" width="28">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; mso-border-alt: solid windowtext .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; mso-border-alt: solid windowtext .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.0pt;" valign="top" width="32">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.75pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.6pt;" valign="top" width="29">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6<o:p></o:p></span></b></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.25pt;" valign="top" width="160">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.0pt;" valign="top" width="103">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.25pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: black; mso-border-left-alt: solid black .5pt; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.25pt;" valign="top" width="28">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.0pt;" valign="top" width="32">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.6pt;" valign="top" width="29">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoNormal">
<br /></div>
</td>
<!--[if !supportMisalignedRows]-->
<td style="border: none;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<!--[endif]-->
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.25pt;" valign="top" width="160">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.0pt;" valign="top" width="103">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.25pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: windowtext; mso-border-left-alt: black; mso-border-left-alt: solid black .5pt; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.25pt;" valign="top" width="28">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.0pt;" valign="top" width="32">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: windowtext; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.6pt;" valign="top" width="29">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoNormal">
<br /></div>
</td>
<!--[if !supportMisalignedRows]-->
<td style="border: none;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<!--[endif]-->
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.25pt;" valign="top" width="160">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.0pt;" valign="top" width="103">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.25pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.25pt;" valign="top" width="28">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.0pt;" valign="top" width="32">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.6pt;" valign="top" width="29">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoNormal">
<br /></div>
</td>
<!--[if !supportMisalignedRows]-->
<td style="border: none;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<!--[endif]-->
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.25pt;" valign="top" width="160">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.0pt;" valign="top" width="103">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.25pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.25pt;" valign="top" width="28">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.0pt;" valign="top" width="32">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.6pt;" valign="top" width="29">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoNormal">
<br /></div>
</td>
<!--[if !supportMisalignedRows]-->
<td style="border: none;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<!--[endif]-->
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klasifikasi:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perorangan Bendahara Ketua<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Badan
usaha<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk
sumbangan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uang
tunai ( ) (
)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Barang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jasa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(6)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk
sumbangan lainnya<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kolom
keterangan nema/jenis/tipe barang/jasa yang dan jumlah/volume sumbangan dalam
bentuk barang/jasa.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format Daftar Aktiva Tetap dan
Inventaris Kantor<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dewan Pimpinan Partai ABC<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bulan/Tahun<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Provinsi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kab/Kota/kec<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 669px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" valign="top" width="38">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No.<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal perolehan<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.5pt;" valign="top" width="61">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jenis/
Nama Aktiva<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kuantitas
(unit/bh/pcs)<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Harga
perolehan (Rp)<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban
Penyusutan (Rp)<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akm.
Penyusutan (Rp)<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 37.5pt;" valign="top" width="50">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nilai
buku<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.2pt;" valign="top" width="64">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kondisi
(*)<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.5pt;" valign="top" width="61">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 37.5pt;" valign="top" width="50">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.2pt;" valign="top" width="64">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.5pt;" valign="top" width="61">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 37.5pt;" valign="top" width="50">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.2pt;" valign="top" width="64">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr>
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.65pt;" valign="top" width="121">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah Aktiva<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.5pt;" valign="top" width="61">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 37.5pt;" valign="top" width="50">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.2pt;" valign="top" width="64">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">*)
isi dengan kode menurut Bendahara, Ketua,<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AG
= Ada. Kondisi baik<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AC
= Ada, kondisi cukup baik<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AR
= Ada, kondisi rusak ( ) ( )<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">NN
= Tidak ada, hilang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">belum ditemukan lokasinya<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kertas
Kerja<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebelum membuat laporan keuangan
dan jurnal serta membutuhkan ayat jurnal penyesuaian, data yang relevan perlu
ditentukan dan dikumpulkan, seperti nilai perlengkapan yang masih ada dan gaji
yang terhutang pada akhir periode itu. Kumpulan data, naskah laporan keuangan,
dan analisis-analisis lain yang bermanfaat yang disiapkan oleh akuntan umumnya
disebut kertas kerja<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kertas
Kerja Laporan Keuangan Partai ABC<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Per 31
Desember 200x<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 24.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="3" style="border: solid black 1.0pt; height: 24.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No.akun<o:p></o:p></span></b></div>
</td>
<td rowspan="3" style="border-left: none; border: solid black 1.0pt; height: 24.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama Akun<o:p></o:p></span></b></div>
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<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 24.0pt; mso-border-alt: solid black .5pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Neraca Saldo<o:p></o:p></span></b></div>
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<br /></div>
</td>
<td colspan="2" rowspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 24.0pt; mso-border-alt: solid black .5pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan Aktivitas (surplus defisit)<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid windowtext 1.0pt; height: 24.0pt; mso-border-bottom-alt: windowtext; mso-border-left-alt: black; mso-border-left-alt: solid black .5pt; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 109.4pt;" valign="top" width="146">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan posisi keuangan (Neraca)<o:p></o:p></span></b></div>
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<tr style="height: 25.85pt; mso-yfti-irow: 1;">
<td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 25.85pt; mso-border-bottom-alt: black; mso-border-left-alt: black; mso-border-left-alt: solid black .5pt; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.5pt;" valign="top" width="54">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">D<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 25.85pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 44.55pt;" valign="top" width="59">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">K<o:p></o:p></span></b></div>
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<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">D<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 25.85pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.65pt;" valign="top" width="77">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">K<o:p></o:p></span></b></div>
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<tr style="height: 9.75pt; mso-yfti-irow: 2;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 9.75pt; mso-border-bottom-alt: black; mso-border-left-alt: black; mso-border-left-alt: solid black .5pt; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">D<o:p></o:p></span></b></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 9.75pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.4pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">K<o:p></o:p></span></b></div>
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<td height="13" style="border: none; height: 9.75pt;" width="0"></td>
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</tr>
<tr>
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<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.5pt;" valign="top" width="54">
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<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 44.55pt;" valign="top" width="59">
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<br /></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.4pt;" valign="top" width="101">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.75pt;" valign="top" width="69">
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<br /></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.65pt;" valign="top" width="77">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.5pt;" valign="top" width="54">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 44.55pt;" valign="top" width="59">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.4pt;" valign="top" width="101">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.75pt;" valign="top" width="69">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.65pt;" valign="top" width="77">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.5pt;" valign="top" width="54">
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</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 44.55pt;" valign="top" width="59">
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</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.75pt;" valign="top" width="69">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.65pt;" valign="top" width="77">
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</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan Keuangan dan Komponennya<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan keuangan adalah hasil
akhir dari proses akuntansi yang meyajikan informasi ang berguna untuk pengambilan
keputusan oleh berbagai pihak yang berkepentingan. Laporan keuangan
menggambarkan tentang pencapaian kinerja program dan kegiatan, kemajuan
realisasi pencapaian target pendapatan, realisasi penyerapan belanja, dan
realisasi pembiayaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk
neraca<o:p></o:p></span></b></div>
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<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<!--[if gte vml 1]><v:shapetype id="_x0000_t32"
coordsize="21600,21600" o:spt="32" o:oned="t" path="m,l21600,21600e" filled="f">
<v:path arrowok="t" fillok="f" o:connecttype="none"/>
<o:lock v:ext="edit" shapetype="t"/>
</v:shapetype><v:shape id="_x0000_s1033" type="#_x0000_t32" style='position:absolute;
left:0;text-align:left;margin-left:-6pt;margin-top:2.3pt;width:0;height:0;
z-index:251658240' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -9px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251658240;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" v:shapes="_x0000_s1033" width="2" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
Kemakmuran<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Neraca<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Per 31
Desember 2005<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ASET<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aset Lancar <o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Kas Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Piutang usaha Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Cadangan penghapusan piutang Rp Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Persediaan bahan habis pakai Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Sewa dibayar di muka Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Asuransi di bayar di muka Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Aset lancar total Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aset Tetap<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Tanah dan gedung Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Akum. Penyusutan Rp Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Perlengkapan kantor Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akm. Penyusutan Rp Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Aset
tetap total Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Aset
Total Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kewajiban dan Ekuitas<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kewajiban
lancar<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Utang biaya bunga Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Utang gaji dan honorarium Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Utang pajak penghasilan Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Kewajiban lancar total Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kewajiban jangka panjang<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Utang bank Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ekuitas Pemegang Saham<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Modal saham Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Saldo surplus Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Ekuitas pemegang saham
total Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Kewajiban dan ekuitas
total Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LAPORAN
AKTIVITAS<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tiga bentuk laporan aktivitas yang sesuai dengan
PSAK 45, dimana setiap bentuk memiliki keunggulan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk A menyajikan informasi dalam
kolom tunggal sehingga memudahkan penyusunan laporan aktivitas komparatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk B menyajikan informasi sesuai
dengan klasifikasi aktiva bersih, satu kolom untuk setiap klasifikasi dengan
tambahan satu kolom untuk jumlah. Bentuk ini menyajikan pembuktian dampak
berakhirnya pembatasan penyumbang aktiva tertentu terhadap reklasifikasi aktiva
bersih. Bentuk B memungkinkan penyajian keseluruhan informasi mengenai
sumbangan dan penghasilan dari investasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk C menyajikan informasi dalam dua
laporan dengan jumlah ringkasan dari laporan pendapatan, beban, dan perubahan
aktiva bersih tidak terikat disajikan dalam laporan perubahan aktiva bersih.
Bentuk ini menitikberatkan perhatian pada perubahan aktiva bersih yang tidak
terikat. Bentuk ini sesuai untuk organisasi nirlaba, yang aktivitas operasinya
terpisah dari penerimaan pendapatan, serta terkait dengan sumbangan dan
investasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LAPORAN
ARUS KAS<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan arus kas adalah laporan
yang menggambarkan perubahan posisi kas dalam satu periode akuntansi. Dalam
laporan arus kas, perubahan posisi akan dilihat dari tiga sisi, yakni dari kegiatan
operasi, pembiayaan, dan investasi. Sesuai namanya, laporan ini akan memberikan
informasi tentang arus kas masuk maupun keluar dari partai politik. Laporan ini
bisa memberikan gambaran tentang alokasi kas ke dalam berbagai kegiatan partai
politik. Terdapat dua metode yang bisa digunakan untuk menyajikan laporan arus
kas, yaitu metodwe langsung dan metode tidak langsung.<o:p></o:p></span></div>
<div align="center" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: center; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format laporan arus kas metode tidak
langsung
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai Kemakmuran<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
Arus Kas<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Per 31
Des 20xx</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus
kas dari aktivitas operasi: <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 12pt 0cm 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas masuk
dari aktivitas operasi <o:p></o:p></span></u></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penurunan
aktiva lancar non kas<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kenaikan
utang jangka pendek<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus
kas keluar dari aktivitas operasi<o:p></o:p></span></u></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kenaikan
aktiva lancar non kas<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penurunan
utang jangka pendek<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
arus kas dari aktivitas operasi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus
kas dari aktivitas investasi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 6pt 0cm 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas masuk
dari aktivitas investasi<o:p></o:p></span></u></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penurunan
invetasi jangka panjang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penurunan
aktiva tetap<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus
kas keluar dari aktivitas investasi<o:p></o:p></span></u></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kenaikan
investasi jangka panjang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kenaikan
aktiva tetap<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
arus kas dari aktivitas investasi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus
kas dari aktivitas pembiayaan:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus
kas masuk dari aktivitas pembiayaan<o:p></o:p></span></u></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kenaikan
utang jangka panjang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kenaikan
ekuitas dana<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kenaikan
dana cadangan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus
kas keluar dari aktivitas pembiayaan<o:p></o:p></span></u></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penurunan
utang jangka panjang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penurunan
ekuitas dana<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penurunan
dana cadangan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
arus kas dari aktivitas pembiayaan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
arus kas masuk<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
arus kas keluar<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
arus kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format
laporan arus kas metode langsung<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai Kemakmuran<o:p></o:p></span></b></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan Arus Kas<o:p></o:p></span></b></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Per 31 Des 20xx<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas dari aktivitas operasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas masuk<o:p></o:p></span></u></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Jumlah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas keluar:<o:p></o:p></span></u></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Jumlah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas bersih dari aktivitas operasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas dari aktivitas investasi:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas masuk:<o:p></o:p></span></u></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjualan investasi jangka panjang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjualan aktiva<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Jumlah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas keluar<o:p></o:p></span></u></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembelian investasi jangka panjang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Jumlah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas bersih dari aktivitas investasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas dari aktivitas pembiayaan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas masuk<o:p></o:p></span></u></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Jumlah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas keluar<o:p></o:p></span></u></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Jumlah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Arus kas bersih dari aktivitas
pembiayaan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kenaikan/penurunan bersih kas selama
periode<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo awal kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo akhir kas<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AKUNTANBILITAS DANA KAMPANYE<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kampanye partai politik untuk
promosi dan pembentukan opini publik sudah pasti memerlukan dana yang besar.
Karena itu, segala sesuatu yang berkaitan dengan penggunaan dana yang besar
pasti akan menimbulkan kerawanan. Mulai dari rawan kolusi, korupsi, konflik.
Akuntabilitas yang tinggi dapat meminimalisir kecurigaan penyalahgunaan dana
dan mengantisipasi munculnya konflik. Kebutuhan untuk menciptakan good
political party governance dirasakan sangat mendesak, terutama bagi para partai
politik peserta pemilu. Penerapan kewajiban tata administrasi keuangan dan
sistem pelaporan dana kampanye secara transparan, akuntabel, dan independen
akan sangat menunjang perwujudan pelaksanaan pemilu yang bersih dalma rangka
membangun kepercayaan publik kepada pemerintah dan pertanggungjawaban peserta
pemilu kepada publik.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pelaporan
dana kampanye Parpol<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tipe pelaporan dana kampanye partai politik:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tentukan metode pencatatan yang
digunakan (sistem pencatatn tunggal atau sistem pencatatan berpasangan, basis
kas atau akrual)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pisahkan pencatatan pemasukan dan
pengeluaran antara keuangan rutin parpol dengan pendanaan kampanye<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Semua transaksi yang dilakukan harus
memiliki bukti tertulis seperti surat perjanjian/kontrak tertulis, kwitansi,
faktur<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Semua kegiatan yang berkaitan dengan
kampanye harus dilengkapi dengan dokumentasi kegiatan seperti foto kegiatan
atau rekaman video.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Metode pencatatan berpasangan
(Double entry) basis kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tentukan
kode akun dana kampanye<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berikut adalah contoh kode akun
dana kampanye suatu parpol ABC.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerimaan
dana kampanye<o:p></o:p></span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AB.01.01 Transfer dari danavrutin dan subsidi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AB.01.02 sumbangan perorangan-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AB.01.03 Sumbangan perusahaan/badan-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AB.01.04 Bantuan pemerintah-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AB.09.19 Penghasilan lainnya-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">CD.01.01 Penerimaan pinjaman pihak ketiga-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengeluaran
dana kampanye <o:p></o:p></span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.01 Beban gaji, honor, tunjangan-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.02 Beban perjalanan-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.03 Beban iklan media cetak dan elektronik-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.04 Beban atribut kampanye-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.05 Beban perlengkapan dan peralatan-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.06 Beban komunikasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.07 Beban pengamanan-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.08 Beban subsidi-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.09 Beban operasional lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">EF.01.16 Pengadaan aktiva-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GH.01.19 Beban kerugian dan lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">CD.01.01 Pengembalian pinjaman pihak ketiga-DK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format
buku penerimaan dan pengeluaran kas/bank dana kampanye<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dewan
Pimpinan Partai ABC<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Provinsi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kab/Kota/kec bulan/tahun<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 12.5pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tgl<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113">
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor
Bukti<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uraian<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kode Akun<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debet<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.7pt;" valign="top" width="70">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.7pt;" valign="top" width="70">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
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<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.7pt;" valign="top" width="70">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.7pt;" valign="top" width="70">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sub jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.7pt;" valign="top" width="70">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format
daftar sumbangan dana kampanye yang melebihi Rp 5.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dewan Pimpinan Partai ABC<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Provinsi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kab/Kota/kec bulan/tahun<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 5.4pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 25.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="3" style="border: solid black 1.0pt; height: 25.5pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No.<o:p></o:p></span></b></div>
</td>
<td rowspan="3" style="border-left: none; border: solid black 1.0pt; height: 25.5pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.35pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama
Peyumbang dan Identitas<o:p></o:p></span></b></div>
</td>
<td rowspan="3" style="border-left: none; border: solid black 1.0pt; height: 25.5pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.45pt;" valign="top" width="85">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Alamat
dan Nomor Telepon<o:p></o:p></span></b></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 25.5pt; mso-border-alt: solid black .5pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.9pt;" valign="top" width="88">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klasifikasi<o:p></o:p></span></b></div>
</td>
<td rowspan="3" style="border-left: none; border: solid black 1.0pt; height: 25.5pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
(Rp)<o:p></o:p></span></b></div>
</td>
<td colspan="4" rowspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 25.5pt; mso-border-alt: solid black .5pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.9pt;" valign="top" width="112">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk
Sumbangan<o:p></o:p></span></b></div>
</td>
<td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid black 1.0pt; height: 25.5pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.8pt;" valign="top" width="80">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan<o:p></o:p></span></b></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="34" style="border: none; height: 25.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 25.85pt; mso-yfti-irow: 1;">
<td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 25.85pt; mso-border-bottom-alt: black; mso-border-left-alt: black; mso-border-left-alt: solid black .5pt; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 25.85pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.15pt;" valign="top" width="47">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2<o:p></o:p></span></b></div>
</td>
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<td height="34" style="border: none; height: 25.85pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 2;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; mso-border-bottom-alt: black; mso-border-left-alt: black; mso-border-left-alt: solid black .5pt; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.75pt;" valign="top" width="29">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; mso-border-alt: solid windowtext .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" valign="top" width="28">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; mso-border-alt: solid windowtext .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.75pt;" valign="top" width="25">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 21.0pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.4pt;" valign="top" width="30">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6<o:p></o:p></span></b></div>
</td>
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<td height="28" style="border: none; height: 21.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.35pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.45pt;" valign="top" width="85">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.15pt;" valign="top" width="47">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.75pt;" valign="top" width="29">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" valign="top" width="28">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.75pt;" valign="top" width="25">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.8pt;" valign="top" width="80">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
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<td style="border: none;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<!--[endif]-->
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.35pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.45pt;" valign="top" width="85">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.15pt;" valign="top" width="47">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.75pt;" valign="top" width="29">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" valign="top" width="28">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.75pt;" valign="top" width="25">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.8pt;" valign="top" width="80">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
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<td style="border: none;" width="0"><div class="MsoNormal">
<br /></div>
</td>
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</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.35pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.45pt;" valign="top" width="85">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.15pt;" valign="top" width="47">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.75pt;" valign="top" width="29">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" valign="top" width="28">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.75pt;" valign="top" width="25">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.8pt;" valign="top" width="80">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
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<td style="border: none;" width="0"><div class="MsoNormal">
<br /></div>
</td>
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</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.35pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.45pt;" valign="top" width="85">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 30.75pt;" valign="top" width="41">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.15pt;" valign="top" width="47">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.95pt;" valign="top" width="84">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.75pt;" valign="top" width="29">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" valign="top" width="28">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.75pt;" valign="top" width="25">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.8pt;" valign="top" width="80">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
<!--[if !supportMisalignedRows]-->
<td style="border: none;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<!--[endif]-->
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klasifikasi:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perorangan Bendahara, Ketua,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Badan
usaha <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk
sumbangan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uang
tunai ( ) (
)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Barang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jasa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(6)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk
sumabangan lainnya<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kolom
keterangan memuat nama/jenis/tipe barang/jasa dan jumlah/volume sumbangan dalam
bentuk barang/jasa. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format
daftar utang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dewan
Pimpinan Partai ABC<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Provinsi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kab/Kota/Kec bulan/tahun<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Daftar penerimaan dana
kampanye berupa utang<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: -22.95pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 652px;">
<tbody>
<tr style="height: 39.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tgl diterima<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama pemberi utang<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Alamat, no telp, dan no.
Identitas<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klasifikasi<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Persyaratan/kondisi (jika ada)<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah (Rp)<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sisa utang (Rp)<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat bunga (Rp)<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah bunga (Rp)<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 39.75pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ket<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 57.0pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 57.0pt; mso-border-bottom-alt: black; mso-border-left-alt: black; mso-border-left-alt: solid black .5pt; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.8pt;" valign="top" width="29">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 57.0pt; mso-border-alt: solid windowtext .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 19.5pt;" valign="top" width="26">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.0pt; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: black; mso-border-style-alt: solid; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 15.4pt;" valign="top" width="21">
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.8pt;" valign="top" width="29">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 19.5pt;" valign="top" width="26">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 15.4pt;" valign="top" width="21">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.6pt;" valign="top" width="66">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.8pt;" valign="top" width="29">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-bottom-alt: black; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: windowtext; mso-border-right-alt: windowtext; mso-border-style-alt: solid; mso-border-top-alt: black; mso-border-top-alt: solid black .5pt; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 19.5pt;" valign="top" width="26">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 15.4pt;" valign="top" width="21">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 1.0cm;" valign="top" width="38">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klasifikasi:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perorangan Bendahara, Ketua,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Badan usaha <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lainnya ( ) ( )<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format
berita acara penutupan kas dana kampanye<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dewan
Pimpinan Partai ABC<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Provinsi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kab/Kota/Kec bulan/tahun<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berita
acara penutupan kas dana kampanye<o:p></o:p></span></u></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Buku
kas ini ditutup pada hari ...... tanggal.....,bulan.....,tahun 200..., dengan
mutasi periode .../.../20..sd.../.../20...<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -17.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">I.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo
Awal kas periode lalu Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -17.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">II.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerimaan
periode ini Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -17.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">III.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><!--[if gte vml 1]><v:shape
id="_x0000_s1034" type="#_x0000_t32" style='position:absolute;left:0;
text-align:left;margin-left:285pt;margin-top:13.8pt;width:81.75pt;height:0;
z-index:251659264' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 379px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 111px; z-index: 251659264;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif" v:shapes="_x0000_s1034" width="111" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengeluaran periode ini Rp<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Selisih
penerimaan dan pengeluaran periode ini Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">IV.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1035"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:285pt;margin-top:.8pt;width:81.75pt;height:0;z-index:251660288'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 379px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 111px; z-index: 251660288;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif" v:shapes="_x0000_s1035" width="111" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo kas akhir periode ini (I+II+III) Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1036" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:285pt;
margin-top:1.45pt;width:81.75pt;height:0;z-index:251661312' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 379px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 111px; z-index: 251661312;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" v:shapes="_x0000_s1036" width="111" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo kas tersebut terdiri dari:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kas
ditangan Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 39.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kas di
bank Rp<o:p></o:p></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="2" width="379"></td>
</tr>
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<td><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif" v:shapes="_x0000_s1037" width="111" /></td>
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<!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span></div>
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<br clear="ALL" />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 144pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengetahui
ketua, Dibuat oleh
bendahara,<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 144pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 144pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">( ) ( )<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Format
rekapitulasi penerimaan dan pengeluaran kas dana kampanye<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerimaan
dana kampanye<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Transfer dari dana rutin dan subsidi 43.01.01 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Sumbangan perorangan 43.01.02 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
sumbangan perusahaan/badan 43.01.03 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Bantuan pemerintah 43.01.04 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Penghasilan lainnya 43.09.19 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1038" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:357.75pt;
margin-top:14.4pt;width:66.75pt;height:0;z-index:251663360' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 476px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 91px; z-index: 251663360;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image010.gif" v:shapes="_x0000_s1038" width="91" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT- Penerimaan pinjaman pihak ketiga 21.01.01 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Rp<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengeluaran
dana kampanye<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban gaji dan honor 54.01.01 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban perjalanan 54.01.02 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban media cetak dan elektronik 54.01.03 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban atribut kampanye 54.01.04 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban perlengkapan dan peralatan 54.01.05 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban Komunikasi 54.01.06 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban pengamanan 54.01.07 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban subsidi 54.01.08 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban operasional lainnya 54.01.09 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
pengadaan aktiva-DK 54.01.16 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-
Beban dan kerugian lainnya 54.01.19 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1039" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:357.75pt;
margin-top:14.15pt;width:66.75pt;height:.75pt;z-index:251664384'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 476px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 91px; z-index: 251664384;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image011.gif" v:shapes="_x0000_s1039" width="91" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ABT-Pengembalian pinjaman pihak ketiga 21.01.01 Rp<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Rp<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sistem
Pencatatan Berpasangan (Double Entry)<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <o:p></o:p></span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jurnal<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 12.5pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.9pt;" valign="top" width="107">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No.
Akun<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama
Akun<o:p></o:p></span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debet<o:p></o:p></span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit<o:p></o:p></span></b></div>
</td>
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<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.9pt;" valign="top" width="107">
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.4pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt;">DIMANA
DAN KAPAN DANA KAMPANYE PARTAI POLITIK DILAPORKAN?<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Dalam
pasal 79 UU No.12 tahun 2003 tentang pemilu disebutkan bahwa seluruh laporan
dana kampanye peserta pemilu,baik penerimaan maupun pengeluaran wajib
diserahkan keakuntan publik terdaftar selambat-lambatnya 60 hari sesudah hari
pemungutan suara.Sementara itu akuntan publik wajib menyelesaikan audit
selambatnya 30 hari dan hasilnya dilaporkan ke KPU selambatnya 7hari sesudah
audit.Ketentuan tersebut diamksudkan agar terwujud akuntabilitas mengenai
pengelolaan dana kampanye pemilu sehingga dapat menepis tuduhan akan adanya praktik-praktik
politik uang (money politik).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.8
AUDIT DANA KAMPANYE PARTAI POLITIK.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Progam
audit Dana Kampanye PARTAI POLITIK.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Sebagaimana
diatur dalam pasal 9 huruf (j) UU no.31 tahun 2002 setiap Partai politik wajib
memiliki rekening khusus dana kampanye yang secara khusus menampung dana
kampanye pemilu yang dipisahkan dari rekening untuk keperluan lain. Menurut
SK KPU No.676 th 2003,setiap Partai
politik peserta pemilu wajib melaporkan rekening khusus dana kampanye
pemilu,nama serta alamat bank.Dalam pasal 78 ayat ((4) UU No. 12 tahun 2003
dijelaskan bahwa jumlah sumbangan lebih dari Rp 5 juta wajib dilaporkan kepada
KPU termasuk identitas lengkap pemberi sumbangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prosedur
Audit.<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prosedur audit adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas pembukaan Rekening khusus Dana Kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan laporan pembukuan rekening
khusus dana kampanye yang disampaikan peserta pemilu kepada KPU.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Minta reprentasi tertulis apakah laporan
tersebut sudah disampaikan sesuai dengan ketentuan yang telah ditetapkan oleh KPU.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Minta reprensentasi tertulis apakah
laporan pembukaan rekening khusus dana kampanye telah dijelaskan sumber
perolehan saldo awal serta rincian penerimaan dan pengeluaran dana kampanye
yang dikeluarkan sebelum pembukaan rekening khusus dana kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas saldo awal penerimaan Kas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo awal ini merupakan juamlah
penerimaan kas dana kampanye yang masuk kedalam pembukuan pasangan calon
presiden dan wakil presiden sebelum ditetapkan sebagai peserta pemilu.Jumlah
saldo awal ini diperoleh dengan menjumlahkan seluruh kas dana kampanye yang
berada disisi debet setiap kali penjurnalan terhadap transaksi kas dilakukan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan bukti setoran awal dari sisa
penerimaan dana yang disetorkan kerekening khusus dana kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan bukti setoran dan rekening koran dengan saldo
awal yang dilaporkan ke KPU .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cek akurasi bukti-bukti untuk mengetahui
asal sumber dana tersebut sesuai dengan SK KPU No.676 th 2003 pasal 10 ayat 1
tentang pembukaan rekening khusus Dana Kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hitung kembali penerimaan dan
pengeluaran saldo awal yang berasal dari sisa penerimaan dan pengeluaran dana
kampanye yang diperoleh sebelum periode pembukuan rekening khusus dana
kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas Sumbang dari dana pasangan Calon Presiden dan Wakil presiden.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan sumbangan dari pasangan calon
presiden dan wakil calon presiden yang tercantum dlam catata dengan bukti sebanyak
30 sampel secara acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan jumlah sumbangan pasangan
calon presiden dan wakil calon presiden menurut daftar sumbangan dengan penerimaan
menurut rekening koran dana kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan konfirmasi secara tertulis dari
pasangan calon presiden dan wakil calon presiden mengenai besarnya sumbangan
dana kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas penerimaan sumbangan partai politik dan Gabungan Partai politik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan sumbangan dari partai politik
yang tercantum dalam catatan dengan bukti penerimaan dana.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingan Jumlah sumbangan menurut
daftar sumbangan partai politik dengan penerimaan menurut rekening khusus dana
kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Minta reprensentasi tertulis dari partai
politik mengenai besarnya sumbangan untuk dana kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas penerimaan sumbangan Perorangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan nama dan alamat penyumbang
yang tercantum dalam daftar penyumbangan dengan bukti identitas penyumbang
tersebut dalam cacatan sebanyak 30
sampel secara acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlahkan besar sumbangan per nama
penyumbang perorangan untuk menilai apakah secara akumulasi jumlah tidak
melampaui ketentuan dalam peraturan perundangan yang berlaku (maksimum Rp
100.000.000 per penyumbang berupa kas dan non kos)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jika ada penyumbang anonim ,tanyakan
apakah sudah masuk ke daftar sumbangan tidak beridentitas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi apakah jumlah
sumabangan dari penyumbang tersebut di atas melampaui ketentuan jumlah menurut
peraturan perundang-undangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan konfirmasi kepada penyumbang
perorangan secara tertulis tentang jumlah sumbangan sebanyak 30 sampel secara
acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanyakan apakah terdapat sumbangan yang
mengikat partai.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas penerimaan sumbangan Perusahaan/badan usaha.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan nama dan alamat perusahaan
yang tercantum dalam daftar sumbangan dengan bukti identitas penyumbang
tersebut dalam cacatan sebanyak 30 sampel secara acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlahkan besar sumbangan per perusahaan
penyumbangan untuk menilai apakah secara akumulasi jumlahnya tidak terlampaui
ketentuan dalam peraturan perundangan yang berlaku (maksimum Rp.750.000.000 per
perusahaan,berupa kas dan non kas)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jika ada penyumbang anonim tanyakan
apakah sudah masuk kedaftar sumbangan tidak beridentitas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi apakah jumlah
sumbangan dari penyumbang tersebut di atas melampaui ketentuan jumlah menurut
peraturan perundangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan konfirmasi kepada penyumbang
perusahaan secara tertulis tentang jumlah sumbangan sebanyak 30 sampel secara
acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanyakan apakah pasangan calon presiden
dan wakil persiden menerima sumbangan dana kampanye dari perusahaan/badan usaha
asing.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan
reprensentasi tertulis dari team kampanye pasangan calon presiden dan
wakil persiden.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas Penghasilan lain-lain.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan rincian penghasilan lain-lain
misalnya dari penjualan atribut pasangan calon presiden dan wakil persiden penjualan
aktiva tetap dan penghasilan selain dari sumbangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cek akurasi perhitungan penghasilan
lain-lain.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan dengan bukti-bukti transaksi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
prosedur atas penerimaan Nonkas Saldo awal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo awal ini merupakan jumlah
penerimaan nonkas dana kampanye yang masuk ke dalam pembukuan Penerapan
prosedur atas penerimaan Nonkas sebelum ditetapkan sebagai peserta pemilu,baik
yang berasal sumbangan pasangan calon presiden dan wakil persiden,sumbangan
perorangan,sumbangan badan usaha maupun
yg lainnya.Jumlah saldo awal ini diperoleh dengan menjumlahkan seluruh
nonkas dana kampanye yang berada disisi debet setiap kali perjurnalan terhadap
transaksi nonkas tersebut dilakukan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cek akurasi bukti-bukti untuk mengetahui
asal sumber penerimaan nonkas tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hitung kembali penerimaan dan
pengeluaran saldo awal non kas berasal dari penerimaan dan pengeluaran dana
kampanye yang diperoleh seblum periode kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
prosedur atas penerimaan Nonkas dari pasangan calon presiden dan wakil presiden.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan sumbangan dari pasangan calon
presiden dan wakil persiden yang tercantum dalam catatan dengan bukti
penerimaan nonkas (kartu penyumbang) sebanyak 30 sampel secara acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan konfirmasi secara tertulis dari
pasangan calon presiden dan wakil persiden mengenai besarnya sumbangan nonkas
untuk kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hitung kembali apakah nilai dari
sumbangan nonkas tersebut telah dicatat sesuai dengan penilaian yang ditetapkan
oleh KPU,yaitu : Nilai Jual Obyek pajak untuk tanah dan bangunan,Nilai taksiran
perusahaan asuransi untuk kendaraan bermotor,Bukti pembelian faktur kwintansi
yang masih menggambarkan harga pasar wajar saat diterimanya sumbangan,Tarif
sewa fasilitas yang berlaku pada saat diterimanya sumbangan Harga yang
ditetapkan oleh penaksir ahli yang independen.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Penerapan Prosedur atas penerimaan sumbangan
partai politik dan Gabungan partai politik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan sumbangan dari partai politik
yang tercantum dalam catatan dengan bukti penerimaan nonkas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan konfirmasi secara tertulis dari
partai politik mengenai besarnya sumbangan nonkas untuk kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hitung kembali apakah nilai dari
sumbangan nonkas tersebut telah dicatat sesuai dengan penilaian yang ditetapkan
oleh KPU: Nilai Jual Obyek pajak untuk tanah dan bangunan,Nilai taksiran
perusahaan asuransi untuk kendaraan bermotor,Bukti pembelian faktur kwintansi
yang masih menggambarkan harga pasar wajar saat diterimanya sumbangan,Tarif
sewa fasilitas yang berlaku pada saat diterimanya sumbangan Harga yang
ditetapkan oleh penaksir ahli yang independen.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">11.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan Prosedur atas penerimaan sumbangan non kas
dari perorangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan nama dan alamat penyumbang
yang tercatum dalam daftar penyumbang dengan bukti identitas penyumbang
tersebut dalam catatan data penerimaan nonkas sebanyak 30 sampel secara acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlahkan besar sumbangan per perusahaan
penyumbangan untuk menilai apakah secara akumulasi jumlahnya tidak terlampaui
ketentuan dalam peraturan perundangan yang berlaku(max. Rp 100.000.000 per
penyumbang berupa kas dan non kas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi apakah jumlah
sumabangan dari penyumbang tersebut di atas melampaui ketentuan jumlah menurut
peraturan perundang-undangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan
reprensentasi tertulis dari team kampanye pasangan calon presiden dan
wakil persiden.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hitung kembali apakah nilai dari
sumbangan nonkas tersebut telah dicatat sesuai dengan penilaian yang ditetapkan
oleh KPU: Nilai Jual Obyek pajak untuk tanah dan bangunan,Nilai taksiran
perusahaan asuransi untuk kendaraan bermotor,Bukti pembelian faktur kwintansi
yang masih menggambarkan harga pasar wajar saat diterimanya sumbangan,Tarif
sewa fasilitas yang berlaku pada saat diterimanya sumbangan Harga yang
ditetapkan oleh penaksir ahli yang independen.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">12.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas sumbangan non kas dari perusahaan/badan usaha.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan nama dan alamat penyumbang
yang tercatum dalam daftar penyumbang dengan bukti identitas penyumbang
tersebut dalam catatan data penerimaan nonkas sebanyak 30 sampel secara acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlahkan besar sumbangan per perusahaan
penyumbangan untuk menilai apakah secara akumulasi jumlahnya tidak terlampaui
ketentuan dalam peraturan perundangan yang berlaku (maksimum Rp.750.000.000 per
perusahaan,berupa kas dan non kas)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jika ada penyumbang anonim ,tanyakan
apakah sudah masuk ke daftar sumbangan tidak beridentitas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi apakah jumlah
sumbangan dari penyumbang tersebut di atas melampaui ketentuan jumlah menurut
peraturan perundangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan konfirmasi kepada penyumbang
perusahaan secara tertulis tentang jumlah sumbangan sebanyak 30 sampel secara
acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hitung kembali apakah nilai dari
sumbangan nonkas tersebut telah dicatat sesuai dengan penilaian yang ditetapkan
oleh KPU: Nilai Jual Obyek pajak untuk tanah dan bangunan,Nilai taksiran
perusahaan asuransi untuk kendaraan bermotor,Bukti pembelian faktur kwintansi
yang masih menggambarkan harga pasar wajar saat diterimanya sumbangan,Tarif
sewa fasilitas yang berlaku pada saat diterimanya sumbangan Harga yang
ditetapkan oleh penaksir ahli yang independen.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanyakan apakah pasangan calon presiden
dan wakil persiden menerima sumbangan dana kampanye dari perusahaan/badan usaha
asing.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan
reprensentasi tertulis dari team kampanye pasangan calon presiden dan
wakil persiden.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">13.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas penerimaan Nonkas dari penghasilan lain-lain.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan rincian penghasilan lain-lain
misalkan Dari Hibah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cek akurasi perhitungan penghasilan
lain-lain.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan dengan bukti transaksi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">14.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
prosedur atas pengeluaran kas saldo awal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo awal ini merupakan jumlah
pengeluran kas dana kampanye pasangan calon presiden dan calon wakil persiden
sebelum ditetapkan sebagai peserta pemilu.Pengeluaran kas dana kampanye
pasangan calon presiden dan calon wakil presiden ditunjukan oleh buku pembantu
“kas dan setara kas bank dana kampanye” .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan perbandingan antara kelengkapan
bukti pengeluaran kas setara keterjadian transaksi pengeluaran kas sebanyak 30
sampel secara acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi apakah tidak ada
pengeluaran yang berkaitan dengan transaksi yang dilarang oleh peraturan
perundangan yang berlaku.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">15.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Penerapan Prosedur atas pengeluran kas
operasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan pengeluaran dengan bukti-bukti pengeluaran
sebanyak 30 sampel transaksi per hari kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi apakah tidak ada
pengeluaran yang berkaitan dengan transaksi yang dilarang oleh peraturan
perundangan yang berlaku.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hitung kembali apakah pembelian
dilakukan dengan harga pasar wajar,jika terdapat diskon pembelian yang melebihi
batas kewajaran,perlakuan diskon tersebut sebagai penerimaan sumbangan yang
batasanya sesuai dengan ketentuan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi atas pembayaran
honorarium tim kampanye kampanye pasangan calon presiden dan calon wakil
presiden dalam memenuhi kewajiban pajak penghasilan atas honorarium.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi apakah pengeluaran kas
sesuai dengan tujua kegiatan dan bandingkan dengan anggaran / rencana (jika
ada)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan konfirmasi ke bank tentang saldo
kas dibank yang ada pada akhir periode yang diperiksa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">16.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas pengeluaran Kas-Modal (aktiva tetap)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan pengeluaran untuk aktiva tetap dengan
bukti-bukti pengeluaran kas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hitung kembali apakah pembelian
dilakukan dengan harga pasar wajar,jika terdapat diskon pembelian yang melebihi
batas kewajaran,perlakuan diskon tersebut sebagai penerimaan sumbangan yang
batasanya sesuai dengan ketentuan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan inspeksi fisik atas aktiva tetap
tersebut .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan observasi mengenai bukti
kepemilikan aktiva tetap tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">17.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas pengeluaran kas lain-lain<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan rincian pengeluaran kas selain
untuk pengeluaran operasional dan pengeluaran modal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cek akurasi perhitungan pengeluran
lain-lain.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bandingkan dengan bukti-bukti transaksi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">18.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
prosedur atas pengeluaran nonkas – saldo awal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo awal merupakan jumlah non kas dana
kampanye pasangan calon presiden dan calon wakil presiden sebelum ditetapkan
menjadi peserta pemilu berupa pengeluaran operasi,pengeluran modal,maupun
pengeluaran lainya yang berasal dari penerimaan non kas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan perbandingan antara kelengkapan
bukti pengeluaran non kas serta keterjadian transaksi pengeluaran non kas
sebanyak 30 sampel secara acak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">19.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
Prosedur atas saldo dana kampanye.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan berita acara penyerahan saldo
dana kampanye kas dan non kas diakhir periode kampanye kepada pasangan calon
presiden dan calon wakil presiden.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan rekonsiliasi saldo kas dan
setara kas untuk memastikan kesesuaian antara saldo menurut catatan pasangan
calon presiden dan calon wakil presiden.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan konfirmasi ke Bank tentang saldo
direkening khusus dana kampanye pada akhir periode yang diperiksa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lakukan inpeksi terhadap aktiva tetap
dan nonkas lainya ,serta cocokan dengan catatan yang diselenggarakan oleh
pasangan calon presiden dan calon wakil presiden.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BAB
III<o:p></o:p></span></b></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PENUTUP<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span><b style="text-indent: -18pt;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.1<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;"> </span></span></b><b style="text-indent: -18pt;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Simpulan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 12pt 0cm 0.0001pt 3.3pt; text-align: justify; text-indent: 32.15pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai politik
adalah politik institusi politik yang berupa organisasi nonpemerintahan yang
didirikan untuk memperjuangkan hak dan kewajiban warga negara dalam rangka
mencapai kesejahteraan serta kedaulatan rakyat.Perbedaan partai politik dari
lembaga sosial kemasyarakatan lainya adalah bahwa partai politik dapat berperan
dalam penentuan kebijakan publik dimana kebijakan tersebut bisa membawa dampak
kemaslahatan yang lebih luas bagi masyarakat dan mengakibatkan resiko
pertanggungjawaban publik menjadi lebih luas. Dalam Negara demokrasi,Partai
politik menyelenggarakan beberapa fungsi: Partai Politik Sebagai Komunikasi
Politik yaitu Menyalurkan aneka ragam pendapat dan aspirasi masyarakat serta
mengaturnya sedemikian rupa sehingga kesimpangsiuran pendapat dalam masyarakat
masyakat menjadi berkurang; Partai Politik sebagai Sarana Sosialisasi politik
diartikan sebagai proses sikap dan orientasi seorang terhadap fenomena politik
dalam mengikuti kecenderungan masyarakatnya; Partai Politik Sebagai Sarana
Rekrutmen Politik yaitu Untuk mencari dan mengajak orang yang terbakar untuk
turut aktif dalam kegiatan politik. Rekruitmen anggota partai merupakan upaya
regenerasi kepemimpinan; Partai Politik Sebagai Sarana Pengatur Konflik yaitu
Persaingan dan perbedaan dalam masyarakat merupakan hal yang wajar. Jika sampai
terjadi konflik partai politik berusaha untuk mengatasinya. Keuangan partai
politik bersumber dari: Iuran anggota,Sumbangan yang sah menurut hukum dan
bantuan dari anggaran negara; Sumbangan yang sah menurut hukum dapat berupa
uang,barang,fasilitas,peralatan atau jasa; Bantuan dari anggaran negara (yang
diatur dalam pemerintahan ) diberikan secara operasional kepada partai politik
yang mendapat kursi dilembaga perwakilan rakyat; Sumbangan dari anggota dan
bukan anggota sah menurut hukum paling banyaj senilai Rp. 200.000.000,00 dalam
waktu 1th; Sumbangan dari perusahaan dan badan usaha yang sah menurut hukum
paling bnyak senilai Rp 800.000.00,00 dalam waktu 1th.<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyusunan
Laporan keuangan tahunan Partai politik mengacu pada PSAK no.45 tentang akuntansi
untuk organisasi nirlaba yang dikeluarkan oleh Ikatan Akuntan Indonesia dan
terdiri atas laporan berikut ini:
Laporan Posisi Keuangan; Laporan Aktivitas; Laporan Perubahan dalam aktiva
Neto/Ekuitas; Laporan arus kas; Cacatan atas laporan keuangan. Selain mengacu
pada PSAK No.45,Penyusunan Laporan keuangan Partai politik juga terikat pada
ketentuan yang terdapat dalam perundang-undangan RI mengenai Partai politik dan
pemilu seperti UU No.31 Th.2002 tentang partai
politik dan UU No.12 th 2003 tentang pemilu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 12pt 0cm 0.0001pt; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DAFTAR
PUSTAKA<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin: 12pt 0cm 0.0001pt; text-align: justify;">
<br /></div>
<br />
<div style="text-align: justify;">
<span lang="IN" style="font-size: 11.0pt; mso-ansi-language: IN;">B</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: SV-FI;">astian,
indra.</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: IN;"> </span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: SV-FI;">2007.</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: IN;"> </span><span lang="IN" style="font-size: 11.0pt; mso-ansi-language: IN;">Akuntansi LSM dan Partai Politik.
J</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: SV-FI;">akarta:</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: IN;"> </span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: SV-FI;">Erlangga<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com0tag:blogger.com,1999:blog-3031053785582559932.post-17753865674323652392013-10-22T01:02:00.005+07:002013-10-22T01:10:25.148+07:00PERKEMBANGAN dan ORGANISASI LSM; AKUNTANSI LSM<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PEMBAHASAN PERKEMBANGAN dan ORGANISASI
LSM<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.1 Paradigma Pembangunan dan Pertumbuhan
Organisasi di Masyarakat<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengalaman masa lalu telah memberikan pelajaran
berharga bagi bangsa Indonesia. Pembangunan dimasa Orde Baru yang dilaksanakan
dengan pendekatan <i>top-down </i>dan sistem
sentralitis terbukti tidak berhasil baik di bidang sosial maupun politik
meskipun dibidang ekonomi cukup menggembirakan. Implementasi pendekatan dan
sistem pembangunan tersebut lebih memobilisasi masyarakat dalam pembangunan,
bukan partisipasi. Oleh karena itu, mesyarakat semakin bergantung pada input
pemerintah sehingga membuat masyarakat menjadi kurang percaya diri, tidak
kreatif, dan tidak inovatif.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Secara politik, dengan peendekatan <i>top-down </i>dan sistem sentralisasi tersebut, hak-hak masyarakat terserap
kepentingan pemerintah. Pemikiran kritis dari masyatrakat sebagai pengendali,
kebijakan pemerintah diharapkan tidak muncul. Dampak negatif kebijakan tersebut
adalah memudarnya sejumlah lembaga tradisional dan intrevensi pemerintah yang
terlalu jauh pada berbagai aspek kehidupan masyarakat.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Reaksi terhadap pendekatan pembangunan tersebut
adalah munculnya diskusi tentang <i>Civil Society
</i>di kalangan perguruang tinggi maupun organisasi non pemerintah (LSM).
Wacana <i>Civil Society </i>ini
tampaknya mendorong para penyelenggara
negara untuk menerapkan pendekatan baru, yaitu kebijakan pembangunan yang
berpihak pada kebutuhan rakyat, terutama demokratisasi dan hak asasi manusia.
Berbagai seminar, semiloka, dan <i>Workshoop
</i>dilaksanakan oleh berbagai pihak untuk memutuskan model pembangunan yang
berbasis konsep <i>Civil Society </i>tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Terkait dengan wacana <i>Civil Society, </i>pemikiran bangsa yang demokratis dimulai dari bawah
atau dari masyarakat <i>Akar Rumput</i>.
Berdasarkan pengalaman masa lalu, masyarakat <i>Akar Rumput </i>tersebut telah melaksanakan praktek-praktek demokrasi
yang benar. Dengan demikian, apabila bangsa Indonesia menghendaki terwujutnya pembangunan
demokrasi, maka pembelajaran kembali tentang kearifan lokal yang tumbuh dan
berkembang pada masyarakat <i>Akar Rumput </i>perlu
dilakukan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Secara teoritis, konsep “pembangunan” memiliki
banyak definisi, pendekatan, dan pergeseran makna. Pendekatan “<i>Economic Well Being</i>”, pendekatan “<i>Minimum Acceptable Standard of Living</i>”,
serta pendekatan yang disesuaikan dengan nilai yang dianut oleh para politisi
dan cendikiawan suatu negara pada waktu tertentu merupakan ragam pendekataan
yang ada (Efendi, 1989). Namun semua pendeekatan tersebut gagal menghasilkan
kondisi yang dicita-citakan. Penyebabnya adalah orientasi pencapaian hasil,
dalam waktu sesingkat-singkatnya, kurang mengutamakan pada proses, serta
orientasi kepemimpinan publik dan manajemen pelayanan publik yang tidak
beerorientasi kepada rakyat.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dari sekian
banyak kelemahan paraadigma pertumbuhan, pengabaian aspirasi rakyat merupakan
kelemahan dasar. Pertumbuhan ekonomi yang akan dicapai diharapkan menetes
perlahan-lahan kebawah. Namun hasil nyatanya adalah ketimpangan (Efendi, 1989).
Sejak awal tahun 1970-an, daftar kelemahan paradigma pertumbuhan telah dirinci
oleh para ahli politik ekonomi, dengan menunjukkan bahwa pertumbuhan hanyalah
bagian dari pembangunan. Pembangunan harus berarti pemenuhan kebutuhan pokok,
seperti kesempatan kerja dan berusaha, pemberantasannkelaparan dan kekurangan
gizi, pemeliharaan kesehatan, serta penyediaan air bersih dan perumahan. Oleh
karena itu, negara-negara berkembang merekonendasikan untuk mengeser paradigma
pembangunannya ke “<i>Paradigma Basic Needs</i>”.
Paradigma pembangunan model ini, memang
lebih berorientasi pada kebutuhan pokok, padat karya, bersekala kecil, bertumpu
pada sumber regional, berpusat pada desa dan teknologi tepat guna.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pertumbuhan baru dinilai berhasil apabila hubungan
antara manusia dengan sumber-sumber tersebut menciptakan keharmonisan dalam
kehidupan manusia itu sendiri. Peran pemerintah tidak boleh lagi dominan.
Pemerintah tidak boleh lagi berperan sebagai pemborong yang aktif memupuk
modal, sehingga semua perencanaan dan kebijakan berasal dari bawah ke atas.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebaliknya, pemerintah haarus berperan sebagai <i>enabler </i>atau <i>fasilitator </i>dalam mengajak masyarakat untuk bersama-sama hidup,
bekerja dan belajar, serta mendorong masyarakat kearah kemajuan dengan memberi
contoh. Perencanaan dan pembuatan kebijakan tidak lagi bersifat <i>top-down </i>atau <i>Bottom-up, </i>tetapi bersifat <i>Transactive
planning, </i>yaitu perencanaan pembangunan dilakukan melalui kebijakan yang
demokratis, dimana birokrasi melaksanaakan perencanaan itu bersama-sama rakyat
dan manajemen dipraktikkan dengan cara partisipatif.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada kenyataannya, Indonesia masih dalam tahap
menuju <i>transactive planing, </i>di mana
di era otonomi ini partisipasi masyarakat mulai mendapatkan tempat dalam arti
yang sebenarnya. Ketika masih menggunakan pendekatan <i>top-down, </i>masyarakat sulit untuk mengespresikan pedapatnya sehingga
pertumbuhan organisasi masyarakat tidak berkembang. Sedangkan pada pendekatan<i> bottom-up</i>, partisipasi menjadi bagian
yang tak terpisahkan dalam pengambilan kebijakan, sehingga pertumbuhan
organisasi dalam masyarakat semakin meningkat seiring dengan pertumbuhan
kesadaraan politik masyarakat tentang kontribusi terhadap pembangunan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.2 Filosofi Lahirnya Konsep <i>Civil Society<o:p></o:p></i></span></b></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">“<i>Civil Society</i>” merupakan sebuah konsep
yang luar biasa yang mempunyai karakter ambiguitas atau elastisitas, sehingga
aplikasinya harus didahukui dengan pendefinisian konsep tersebut. Sering kali
dengan cara yang mudah, “<i>Civil Society</i>”
di anggap sebagai “sektor ketiga” yang berbeda dengan pemerintah atau
perusahaan. Menurut pandanggan ini, “<i>Civil
Society</i>” menunjuk pada sifat dasar “<i>intermediary
institutions</i>” atau lembaga perantara seperti asosiasi profesi, kelompok
religius, kelompok buruh, serta organisasi advokasi masyarakat dimana
beragamnya masyarakat akan meningkatkan partisipasi publik dalam kehidupan
demokratis.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Namun, definisi tersebut belum memecahkan
definisi ideal dari “<i>Civil Society</i>”.
Pers yang independen, merupakan elemen dasar dalam “<i>Civil Society</i>”. Namun, terikat dengan hal tersebut, kebanyakan
surat kabar dan stasiun TV berjalan sebagai bisnis dan mencari keuntungan. Jadi
pemilihan bagian “<i>Civil Society</i>” atau
“<i>Sektor Ketiga</i>” dengan bagian dunia
komersial perlu ditampakkan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Permasalahan kedua terkait dengan konsep
“<i>Civil Society</i>” adalah apakah tujuan
dan deskripsi yang tepat tentang “sektor ketiga organisasi masyarakat”. Apakah
konsep “<i>Civil Society</i>” terkait dengan
nilai komitmen pada demokrasi dan nilai kesetaraan bagi seluruh masyarakat di
mata hukum atau, pertanyaan yang lebih sulit dari pada nilai: Apakah idealitas
“<i>Civil Society</i>” akan konsisten dengan
subtansi subsidi negara dalam jumlah yang besar keorganisasi tersebut, apakah
ada tipe dari “<i>Civil Society</i>” antara
Amerika dan Eropa (atau Prancis, Swedia, dan Jerman).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.2.1 Konsep <i>Civil Society </i>di Negara Barat<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Di Dunia Barat, pendefinisian “<i>Civil Society</i>” sangat beragam. David Held, pakar sosiologi
mendefinisikan “<i>Civil Society</i>”
sebagai kumpulan karakter yang berada dalam bidang kehidupan sosial di dunia
domestik, lingkunagan ekonomi, aktivitas budaya, dan interaksi politik yang di
atur oleh pihak swasta atau sukarela antara individu dan kelompok di luar
kendali negara. Beberapa ahli menyatakan bahwa sejumlah “<i>Civil Society</i>” yang terkait dengan interaksi secara politis tidak
bisa terbagi, bahkan bersifat khusus. Jurgen Habermas menyebut sebagai
“lingkungan publik”. Kedua, definisi politis yang secara normatif <i>overlapping </i>dalam kerangka sosiologis,
menyatakan bahwa lingkungan publik harus diperkuat pembiayaannya. Pandangan ini
secara konservatif, mempunyai penekanan pada aspek legalitas, kepemilikan
privat, pasar, dan kelompok kepentingan. Dengan pemberdayaan kelompok, dugaan
atau keegoisan elit atas dasar dapat dicegah. Definisi ketiga adalah definisi
klasik, St. Augustine menggambarkan “<i>Civil
Society</i>” sebagai kkumpulan orang yang mempunyai pengakuan umum tentang hak
dan kepentinagan suatu komunitas.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Di negara demokratis, yang modern, sebuah budaya
politik atau ciri kepribadian yang jelas sangat dibutuhkan keberadaannya.
Terkait dengan hal ini, orientasi atau kondisi lain, yang secara hipotesis akan
dibutuhkan untuk menghasilkan “<i>Civility</i>”
telah dikembangkan. Masyarakat modern membutuhkan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pertimbangan
homogenitas budaya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hubungan
yang ramah dan terpercaya antar anggota masyarakat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kesadaran
politik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Asumsi
realisasi nilai moral suci yang tergantung sebagian pada kinerja moral politik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Politik
yang tidak dapat hanya berputar pada kisah masa lalu terikat kejayaan,
penderitaan, perjuangan, dan cita-cita saat ini.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sudah
terjalin prinsip pada gagasan akuntabilitas, yaitu sebuah gagasan umum tentang
“<i>Civility</i>”.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntabilitas
telah dijalankan dengan dasar legalitas <i>Quentin
Skinner </i>yang memperlihatkan kebagkitan Dunia Barat lima abad yang lalu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Civility </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">memerlukan apa
yang Sunil Khilnani sebut dengan legitimasi politik, “<i>a terrain upon which competing claims may be advanced and justtified </i>”<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apabila konsep <i>civility
</i>Barat berstandar pada pendekatan <i>bottom-up,</i>maka
konsep ini akan cenderung praktis. Gagasan ini dapat dikenali dari struktur
masyarakat zaman sekarang, yang disebut Hegel, sebagai kehidupan sosial yang
mundur dan perlu dibangun. Namun pada sisi lain struktur sosial ini tidak
sempurna secara moral.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.3 Kategori <i>Civil Society Organization<o:p></o:p></i></span></b></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Inti dari penafsiran definisi “<i>Civil Society</i>” adalah organisasi
masyarakat yang independen, tidak menjadi bagian formal, serta <i>state apparatus</i> sebagai perwujudan dan
atau pewadahan budaya dan hak masyarakat. Jadi masyarakat sipil dapat diklasifikasikan
sebagai <i>popular organization </i>(organisasi
massa/rakyat), <i>organisasi profesi </i>(pers
dan lain-lain), <i>NGO/LSM</i>, dan<i> organisasi akar rumput </i>yang berbasis
pada ruang tertentu (spasial seperti RT, Desa, dan sebagainya). Secara umum
komunitas diatas dapat dikategorikan menjadi dua, yaitukomunitas <i>fungsional </i>dan komunitas <i>spasial. </i>Komunitas fungsional ditandai
dengan hubungan-hubungan sosial tanpa dibatasi oleh ruang, sementara komunitas
spasial memiliki batas ruang yang jelas dan teradministrasi dengan ketat.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.3.1 Popular Organization (Organisasi
Massa/Rakyat) </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Di Indonesia berbagai organisasi
masyarakat atau organisasi rakyat lahir disepanjang dekade, di mana yang
terbesar adalah Muhamadiyah dan Nahdatul Ulama. Menurut UU No.8/1985 mengenai
Organisasi Kemasyarakatan (Ormas), semua organisasi Kemasyarakatan harus
melapor dan mendaftar pada DDN serta harus berazaskan Pancasila, karena dasar
negara ini telah diputuskan sebagai satu-satunya azaz bagi organisasi
kemasyarakatan dan organisasi sosial dan politik.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.3.2 Organisasi Profesi </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Organisasi
profesi merupakan sekumpulan individu yang bergabung berdasarkan persamaan
profesi. Keberadaan organisasi ini sangat banyak di Indonesia, seperti
organisasi advokat, Persatuan Guru Republik Indonesia, Ikatan Akuntan
Indonesia, dan Ikatan Dokter Indonesia.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.3.3 NGO/LSM<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengertian umum dari istilah NGO atau LSM pada
dasarnya sama dengan pengertian umum lembaga sukarela, PVO<sub>s</sub> (<i>Private Voluntary Organizations</i>) atau
ORNOP (Organisasi Non Pemerintah) yang berasal dari triminologo PBB, yaitu NGO
(<i>Non Govermental Organization</i>). Bank
Dunia mendefinisikan NGO atau LSM sebagai organisasi swasta yang kegiatannya ditujukan
untuk membebaskan penderitaan, memajukan kepentingan kaum miskin, melindungi
lingkungan, menyediakan pelayanan dasar masyarakat, atau mengenai pengembangan
masyarakat (<i>Operational Directive </i>14.70).
dalam arti luas LSM dapat diterapkan pada organisasi nonprofit yang bebas dari
pemerintah. LSM merupakan organisasi yang berbasis nilai yang secara
keseluruhan atau sebagian tergantung pada lembaga donor dan pelayanan sukarela.
Jadi, prinsip <i>alturisme </i>dan<i> voluntarisme </i>diterapkan sebagai
definisi karakter kuncinya. Karakteristik khusus LSM dalam pengembangan visi
dan misinya (Clark, 1995: 59-67) yaitu:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memfokuskan
pada kebutuhan masyarakat bawah dan berimplikasi terhadap kebutuhan organisasi
dalam penyaluran informasi (<i>bottom up</i>)
dan pemberdayaan masyarakat (<i>empowering</i>).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membuka
peluang bagi partisipasi kelompok sasaran dalam proses pencapaian tujuan
program, yaitu kemajuan dan pemberdayaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memperkenalkan
informasi yang bermanfaat dan memecahkan masalah kelompok sasaran dengan biaya
ringan dan mudah untuk diadaptasi, sesuai kondisi masyarakat kelompok sasaran
tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala
program yang dilakukan LSM adalah skala kecil; hal ini dimaksudkan untuk
mempermudah pemantauan, pencapaian, dan ketepatan sasaran.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat
komitmen pada pimpinan maupun staf LSM untuk merealisasikan apa yang terjadi
idealisme, baik visi maupun misi untuk memberdayakan dan membantu kelompok
sasaran yang miskin sangatlah tinggi. Komitmen dan mitivasi inilah yang menjadi
kekuatan pelaksanaan program.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Skala
operasinya kecil sehingga semua biaya operasinya transparan, efektif dan bebas dari kemungkinan tindakan korupsi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebagai bagian dari masyarakat sipil, LSM diharapkan
dapat mendorong perubahan sosial melalui pemberdayaan politik (<i>community empowerning</i>), penguatan arus
bawah dan penigkatan pendapatan ekonomi. Kinerja LSM ditandai dengan perubahan
sosial, di mana mandat LSM adalah menciptakan kesadaran masyarakat sipil.
Perubahan difokuskan kepada masyarakat, sebagai pelaku perubahan melalui
penataan organisasi dan metodologi secara bersama. Sebagai contoh, timbulnya
kesadaran dan keterlibatan masyarakat dalam setiap proses pengambilan keputusan
daerah merupakan hal yang sangat penting. Keberadaan LSM ditandai dengan
intensitas interaksi antar anggota LSM dengan anggota masyarakat secara
langsung. Lembaga fungsional (LSM) ini memediasi atau menjembatani jarak antara
masyarakat dengan struktur negara (di daerah), tetapi dengan catatan, tidak
larut dalam <i>mainstream </i>negara.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.3.4 Organisasi Akar Rumput (<i>Grass Root</i>)<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Akar
rumput diciptakan untuk mengalih bahasakan <i>grass
roots </i>ke dalam kosa kata indonesia. Selain membuat kalimat tidak menjadi
lebih jelas, pengertian <i>grass roots </i>itu
sudah aktual di dalam ungkapan yang telah dikenal: lapisan bawah rakyat jelata.
Jika ”orang biasa berada dalam organisasi” dirujuk maka penggunaan ungkapan
lapisan bawah atau kader lapisan bawah dilakukan. Jika “rakyat biasa” dirujuk,
maka kata rakyat, rakyat jelata, atau rakyat kecil dapat digunakan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Dalam
Kamus Besar Bahasa Indonesia (2001), kata rakyat berarti “penduduk suatu
negara”. Ungkapan rakyat jelata berarti “ rakyat biasa bukan bangsawan atau
hartawan, yaitu orang kebanyakan” dan ungkapan rakyat kecil berarti “orang yang
tingkat sosial ekonominya sangat rendah”. Organisasi akar rumput meliputi
organisasi di masyarakat pedesaan atau masyarkaat pinggiran, termasuk
organisasi berbasis sepasial seperti RT, RW, dan kelompok petani.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.4 <i>NGO
Are The Heart of Civil Society</i> </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Dalam
pengertian yang luas, istilah <i>non
goverment organization </i>atau LSM menunjuk pada organisasi yang :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tidak
berbasis pemerintah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 32.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tidak
diciptakan untuk mencari keuntungan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 18pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Definisi luas LSM menjelaskan cakupan dan lebarnya
jaringan organisasi tersebut secara struktural dan fungsional. Istilah luas ini
menunjuk pada “apakah sebuah organisasi atau bukan” dari pada “untuk apakah
ini”.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-left: 14.2pt; text-align: justify; text-indent: 18pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Antusiasme
masyarakat sipil merupakan sebuah daya, tarik tersendiri bagi LSM, di mana
kelompok advokasi tersebut mencurahkan perhatiannya demi kepentingan publik,
seperti dampak lingkungan, HAM, isu-isu perempuan, memonitor pemilu, dan anti
korupsi. Namun demikian, merupakan sebuah kesalahan apabila menyamakan
masyarakat dengan NGO atau LSM. Masyarakat sipil merupakan konsep yang luas,
yang mencakup seluruh organisasi dan asosiasi yang berada di “luar”
pemerintahan (termasuk partai politik) dan pasar. Berbagai kelompok kepentingan
dapat disebut sebagai LSM advokasi, serikat buruh, asosiasi profesional, kamar
dagang dan asosiasi etnis. Keragaman organisasi masyarakat ini menunjukkan
bahwa banyak asosiasi yang tidak bertujuan memajukan agenda sosial dan politik
secara khusus, seperti organisasi keagamaan, kelompok siswa, organisasi budaya,
klub olahraga,dan kelompok informal masyarakat.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.5 <b>Perbedaan CSO dan NGO/LSM</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Istilah
“<i>Civil Society Organization</i>” (CSO)
menggambarkan organisasi pembangunan masyarakat yang bukan merupakan bagian
dari pemerintah atau sektor bisnis. Di beberapa negara, CSO diartikan sebagai
“amal”, “organisasi sukarela swasta”, “organisasi sukarela” dan (biasanya)
“NGO” atau LSM.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Ketiga
model sektor itu, dapat di interpresentasikan sebagai gabungan pemerintah,
pasar, dan warga negara. Pada prespektif ini, “<i>Civil Society</i>” merupakan sektor ketiga, disamping negara dan
perusahaan pencari untung. “<i>Civil Society</i>”
adalah organisasi suka rela yang didirikan oleh asosiasi individu formal dalam
mengejar tujuan nonprofit, seperti gerakan sosial, badan keagamaan, organisasi
perempuan dan pemuda, organisasi orang-orang pribumi, asosiasi profesional, dan
persekutuan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Banyak
CSO telah berada pada garis depan prinsip-prinsip advokasi keadilan sosial dan
kesetaraan. Namun, ada pula organisasi dengan agenda dan nilai yang tidak
sesuai dengan sistem internasional, dalam hal ini PBB (Perserikatan
Bangsa-Bangsa). Dalam prakteknya, “<i>Civil
Society</i>” merupakan sebuah arena kolaborasi dan pendirian konfigurasi sesuai
dengan sejarah pengaturan nasional.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 14.2pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> PBB
mempunyai pandangan yang tuas tentang CSO, di mana NGO atau LSM merupakan
bagian pentingnya. LSM telah lama berasosiasi dengan pelayanan yang dijanjikan
dalam pengembangan barang atau jasa publik, dimana pemerintah dan pasar enggan
atau tidak mampu menyediakannya. Beberapa fungsi CSO dapat dilakukan melalui
aktivitas LSM seperti penelitian, analisis dan evaluasi proyek ppembangunan,
program-program, dan tujuan. Dengan artikulasi secara proaktif pada kepentingan
publik dan penciptaan kondisi yang kondusif, pembuatan kebijakan pembangunan
dan promosi perubahan kebijakan ditujukan untuk pembangunan manusia
berkelanjutan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.6 Pelayanan Publik: Antara Birokrasi,
Mekanisme Pasar, dan LSM</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-left: 18pt; text-align: justify; text-indent: 18pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam mekanisme
birokrasi, setiap kelompok menyumbagkan tenaga untuk membentuk badan hukum yang
akan menjembatani hubungan dengan memberikan kompensasi secara adil sesuai
dengan kontribusi yang diberikannya. Sumber kelemahan birokrasi adalah tren
untuk menghasilkan ketimpangan kekuasaan dan memberi priveleges kepada kelompok
tertentu dalam masyarakat.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.7 Ciri-ciri LSM<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 18pt; text-align: justify; text-indent: 18pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menurut Salamon
dan Anheier definisi LSM adalah sbb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Formal,
yaitu secara organisasi bersifat permanen serta mempunyai kantor dengan
seperangkat aturan dan prosedur.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Swasta,
yaitu kelembagaan yang berada di luar atau terpisah dari pemerintah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tidak
mencari keuntungan, yaitu tidak memberikan keuntungan kepada direktur dan
pengurusnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menjalankan
organisasinya sendiri, yaitu tidak dikontrol oleh pihak luar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sukarela,
yaitu menjalankan derajat kesukarelaan tertentu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nonreligius,
yaitu tidak mempromosikan ajaran agama.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nonpolitik,
yaitu tidak ikut dalam pencalonan di pemilu.<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.8
Bentuk-Bentuk LSM<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hubungan
Konsultatif: Sebuah lembaga yang didirikan untuk tujuan konsultatif pada
struktur PBB<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hubungan
Konsultansi: sebuah badan konsultan non pemerintah yang dilibatkan dalam
sekretariat PBB<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Program
Informasi Publik: lembaga non pemerintah yang menyebarkan pesan kepada publik <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partisipasi
Konferensi: lembaga non pemerintah yang diundang dalam konferensi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perusahaan
Transnasional: karena kemampuannya dalam menyediakan barang dan jasa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pers dan
Media: Media adalah LSM yang efektif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pertemuan
Konsultatif tentang Peran LSM: beberapa LSM yang melakukan konsultasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dasar
LSM Gerakan Masyarakat: gerakan masyarakat merupakan dasar pembentukan LSM<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LSM
Kemanusiaan: biasanya menyediakan bantuan yang independen dari system
pemerintah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LSM
Tingkat Bawah: dapat langsung berhadapan dengan kelompok masyarakat yang
didampinginya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">11.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Organisasi
Semiotonom: LSM yang menyediakan kantor dan mendapat subsidi dari pemerintah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">12.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Staf
Asosiasi Lembaga Intergovernmental: bentuk LSM yang mempunyai bentuk khusus dan
menjadi subjek resolusi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">13.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Asosiasi
Sukarelawan Sektor ketiga: LSM yang berupa asosiasi sukarelawan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">14.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Koperasi:
LSM sebagai bantuan bersama masyarakat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">15.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Yayasan
Filantropi: banyak diakui sebagai konsultasi atau pengaturan lain.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">16.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Asosiasi
Perdagangan dan Kartel: LSM yang bertujuan mencari perlindungan dan kepentingan
sektor ekonomi lebih jauh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">17.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lobi:
LSM yag menjadi penggerak utama konsultasi bagi masyarakat luas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">18.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partai
Politik: sebuah LSM meskipun para perwakilannya ada yang duduk dalam
pemerintahan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">19.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klub
Elit: dapat terbentuk pada saat beberapa orang kunci mundur dari jabatannya
atau kehilangan posisi formalnya untuk kemudian bergabung dan mempengaruhi
kebijakan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">20.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Masyarakat
Khusus: masyarakat tertentu yang bersatu dalam sebuah wadah dapat disebut juga
sebagai LSM.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">21.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kelompok
Keagamaan dan Kepercayaan: agama dan kepercayaan dapat bersatu atau berkelompok
menjadi LSM<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">22.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lingkaran
Kejahatan Internasional: Sekelompok penjahat yang berkelompok dapat disebut
sebagai LSM.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">23.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kelompok
Teroris dan Pergerakan Kebebasan: beberapa kelompok teroris dan gerakan
pembebasan telah didanai oleh LSM dan IGO<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">24.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LSM
Internasional: beberapa Negara di Eropa menyediakan status legal pada pendirian
LSM<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">25.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jaringan
Organisasi Informal: dapat berfungsi baik dengan energy yang besar, efektif,
maupun berkelanjutan daripada kebanyaka organisasi lainnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">26.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Internet:
sangat terlibat dalam pengoordinasian tanggapan atas bencana secara
internasional<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">27.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pergerakan
Sosial Antarnegara: dapat melebihi focus organisasi konvensional.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">28.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Masyarakat
internasional: biasanya terdiri dari orang-orang yang terlibat dalam komunitas
diplomatic, organisasi iinternasional, dan kegiatan budaya internasional<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">29.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Organisasi
Hibrid: kombinasi dari beberapa karakteristik yang bertentangan dalam bentuk
dimensi pemerintah dan badan non pemerintah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">30.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Organisasi
Berperingkat: dapat disebut dengan uni, federasi, komite, atau istilah khusus
lainnya.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.9
Kilas Balik Sejarah LSM<o:p></o:p></span></b></div>
<div class="MsoListParagraph" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembagian
generasi LSM menurut Zaim Saidi, Generasi pertama, sebagai generasi relief and
welfare. Generasi kedua, sebagai generasi small scale, self reliance local
development. Generasi ketiga, sebagai generasi sustainable system development.
Generasi keempat, sebagai generasi people movement.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.10
Peran-Peran LSM<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 18pt; text-align: justify; text-indent: 18pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam
melaksanakan programnya, LSM mempunyai peran sbb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Motivator
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LSM
bertugas memberikan motivasi, menggali potensi, menumbuhkan dan mengembangkan
kesadaran anggota masyarakat akan masalah-masalah yang dihadapi dirinya maupun
lingkungannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komunikator<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebagai
komunikator, tugas LSM:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengamati,
merekam, serta menyalurkan aspirasi dan kebutuhan masyarakat agar dijadikan
bahan rumusan kebijakan dan perencanaan program pembangunan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memonitor/mengawasi
pelaksanaan program pembangunan masyarakat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memberikan
penyuluhan dan menjelaskan program-program pembangunan dengan bahasa yang akrab
dan kerangka berpikir yang mudah dipahami masyarakat sasaran.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
melancarkan hubungan dan kerjasama antarLSM yang mempunyai kepentingan dan
tujuan yang sama dalam masyarakat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dinamisator<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LSM
bertugas merintis strategi, mengembangkan metode program, dan memperkenalkan
inovasi di bidang teknologi serta pengelolaan orgaisasi yang belum dikenal ke
lingkungan masyarakat setempat untuk pengembangan dan kemajuan masyarakat
local. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Fasilitator<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LSM
bertugas memberikan batuan teknis dalam pelaksanaan program.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.11 Faktor-Faktor Penunjang Peran LSM<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sumber
daya manusia (SDM)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">SDM yang
dimiliki oleh sebuah LSM tidak lain adalah staf atau relawan. Factor SDM sangat
penting karena SDM merupakan unsur inti dari suatu organisasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Material/bahan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Material
sangat krusial bagi terselenggaranya implementasi program LSM.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dana <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Suatu
organisasi tidak mungkin mencapai tujuannya jika tidak mempunyai sumber daya
berupa dana yang sangat diperlukan untuk membelanjai operasi-operasinya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Peralatan/teknologi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Teknologi
yang semakin canggih ditandai dengan konsumsi energy yang besar dan merusak
ekologi.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.12 Kategori LSM<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LSM
Operasional<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Diklasifikasikan
LSM operasional ke dalam 3 kelompok utama:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">CBOs,
yang melayani masyarakat khusus di dalam area geografis yang sempit.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">National
organization, yang beroperasi di individu negara berkembang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">International
organization, yang mempunyai kantor pusat di Negara maju dan melaksanakan operasinya
di lebih dari satu negara berkembang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tipologi
LSM <o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kekuatan
LSM:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kuatnya
jalinan dengan grassroots<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keahlian
pengembangan berdasarkan bidang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kemampuan
berinovasi dan beradaptasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pendekatannya
berorientasi proses pengembangan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Metodoligi
partisipasi dan peralatan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komitmen
jangka panjang dan menekankan keberlanjutan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efektifitas
biaya.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kelemahan LSM:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterbatasan
biaya dan keahlian pengelola organisasi<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterbatasan
kapasitas kelembagaan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keberlanjutan
diri rendah<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kurangnya
komunikasi antarorganisasi/koordinasi<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Intervensi
dalam skala kecil<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kurangnya
pemahaman konteks social ekonomi secara luas.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebuah organisasi yang memiliki cakupan yang luas
dapat disimpulkan sebagai LSM pembangunan. Kelompok ini bias berubah signifikan
terkait dengan filosofi tujuan, keahlian, pendekatan program, dan lingkup
kegiatan. Perbedaan pentingnya dapat digambarkan sebagai<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LSM
Operasional dan LSM Advokasi<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tingkat
Operasi<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Orientasi
Kegiatan<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.13
Pengelolaan Organisasi LSM<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemecahan
Masalah dan Pengembalian Keputusan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mendefinisikan
Masalah<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">i.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apa yang
dapat dilihat yang menyebabkan berpikir di saa ada masalah?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 85.5pt; text-align: justify; text-indent: -13.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">ii.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Di mana
hal itu terjadi?<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">iii.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bagaimana
hal itu terjadi?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 85.5pt; text-align: justify; text-indent: -13.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">iv.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kapan
hal itu terjadi?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 85.5pt; text-align: justify; text-indent: -13.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">v.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengapa
hal itu terjadi?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 85.5pt; text-align: justify; text-indent: -13.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">vi.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tuliskan
lima kalimat yang menggambarkan masalah tersebut.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mendefinisikan masalah-masalah yang
kompleks<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menguji pemahaman mengenai
masalah-masalah<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memprioriraskan masalah-masalah<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memahami peranan dalam masalah<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lihatlah
pada potensi yang menyebabkan masalah<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengidentifikasi
pendekatan alternative dalam memecahkan masalah<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menyeleksi
pendekatan untuk memecahkan masalah<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Merencanakan
penerapan alternative yang terbaik<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memantau
penerapan rencana<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menguji
apakah masalah telah terpecahkan atau belum<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
Perencanaan Organisasi<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Alasan-alasan perlunya
perencanaan<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Manfaat perencanaan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
pengelola organisasi untuk menyesuaikan diri dengan perubahan-perubahan
lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
kristalisasi penyesuaian pada masalah-masalah utama<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memungkinkan
pengelola organisasi memahami keseluruhan gambaran operasi secara lebih jelas<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
penempatan tanggung jawab lebih tepat<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menyediakan
cara pemberian perintah untuk beroperasi <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memudahkan
dalam melakukan koordinasi di antara berbagai bagian organisasi<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membuat
tujuan lebih khusus, terperinci dan lebih mudah dipahami<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meminimumkanpekerjaan
yang tidak pasti<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menghemat
waktu, usaha dan dana.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kelemahan perencanaan:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pekerjaan
yang tercakup dalam perencanaan mungkin berlebihan pada kontribusi nyata<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perencanaan
cenderung menunda kegiatan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perencanaan
mungkin terlalu membatasi pengelola organisasi untuk berinisiatif dan
berinovasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kadang-kadang
hasil yang paling baik didapatkan oleh penyelesaian situasi individual dan
penanganan atas setiap masalah pada saat terjadinya <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ada
rencana-rencana yang diikuti dengan tidak konsisten<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Persiapan Perencanaan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengembangkan
suatu rencana kerja dalam sketsa siapa yang bertanggungjawab atas setiap hasil
dan kerangka waktu.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mempertimbangkan
tingkat sumber daya yang memadai dan diperlukan untuk melakukan suatu proses
perencanaan yang tepat.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dokumen Perencanaan Organisasi LSM<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dokumen
perencanaan program<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dokumen
perencanaan keuangan <o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk Rancangan Anggaran Organisasi LSM<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tentukan
workplan yang berisi jenis kegiatan yang akan dilaksanakan <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tentukan
jenis-jenis biaya tetap dan variable yang terdapat dalam proyek.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tentukan
standar biaya untuk tiap komponen biaya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Buatlah
table rancangan anggaran biaya secara sistematis<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Isilah
masing-masing kolom dalam tabel rencana anggaran denga poin yang telah
ditentukan sebelumnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pendelegasian
Wewenang<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Langkah-langkah umum untuk menyelesaikan
pendelegasian:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Delegasikan
keseluruhan tugas kepada seseorang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menyeleksi
orang yang tepat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Secara
jelas menetapkan hasil yang lebih disukai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Delegasikan
tanggungjawab dan kewenangan-menetapkan tugas, bukan metode untuk menyelesaikan
hal itu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mintalah
kepada staf untuk meringkas apa yang telah dilakukannya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapatkan
umpan balik nonintrusive secara terus menerus mengenai peningkatan proyek
tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mempertahankan
komunikasi yang terbuka<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jika
tidak puas dengan kemajuan tersebut, jangan mengambil alih proyek<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengevaluasi
dan menghargai kinerja<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dasar-dasar
Komunikasi Internal<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hal yang paling dasar untuk
memastikan komunikasi internal yang kuat dan terus-menerus:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sudahkah
semua staf memberikan laporan tentang keadaan secara tertulis tiap minggu
kepada supervisor.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Usahakan
rapat bulanan dengan seluruh staff secara bersama-sama<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Usahakan
rapat mingguan atau dwi-mingguan dengan seluruh staf secara bersama-sama jika
organisasi tersebut berukuran kecil, dan juga dengan seluruh pengelola
organisasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sudahkah
supervisor memeriksa laporan-laporan secara langsungdari para staf pada rapat
yang dilakukan tiap bulannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengelola
Organisasi Rapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menyeleksi
para peserta<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengembangan
agenda<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membuka
rapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menetapkan
aturan dasar rapat<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengelola
organisasi waktu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Evaluasi
proses rapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Evaluasi
keseluruhan rapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menutup
rapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengembangan
Program dan Evaluasi<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Evaluasi
program<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Merencanaka
evaluasi program<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pertimbangan
pokok<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beberapa
jenis evaluasi utama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Evaluasi
berdasarkan tujuan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Evaluasi
berbasis proses<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Evaluasi
berbasis hasil<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Melaporkan
hasil-hasil evaluasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Isi
rencana evaluasi <o:p></o:p></span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BAB III<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PEMBAHASAN AKUNTANSI LSM<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.1 Pengertian Akuntansi Lembaga Swadaya
Masyarakat<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">“<i>Akuntansi
adalah proses pengidentifikasian, pengukuran, pencatatan dan pelaporan
transaksi ekonomi (keuangan) dari suatu organisasi yang dijadikan sebagai
informasi dalam rangka pengambilan keputusan ekonomi oleh pihak-pihak yang
memerlukan. Pengertian ini juga dapat melingkupi penganalisisan atas laporan
yang dihasilkan oleh akuntansi tersebut</i>.”
(<i>American Accounting Association, </i>1966).
“<i>Akuntansi adalah suatu kegiatan jasa,
yang berfungsi menyediakan informasi kuantitatif, terutama yang bersifat
keuangan, yaitu tentang ekonomi organisasi yang dimaaksudkan agar berguna dalam
pengambilan keputusan ekonoomis dalam membuat pilihan-pilihan yang nalar
diantara berbagai alternatif arah tindakan.</i>” (<i>Accounting Principles Board, </i>1970).<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dari pengertian diatas, akuntansi
berperan menyediakan informasi kuantitatif, terutama yang bersifat keuangan.
Informasi yang dihasilkan akuntansi merupakan input yang dipertimbangkan dalam
pengambilan keputusan ekonomi yang rasional.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Layaknya organisasi atau lembaga publik
lainnya, organisasi LSM juga tengah mengalami tekanan untuk lebih efisien,
memperhitungkan biaya ekonomi dan biaya sosial, serta dampak negatif atas
aktivitas yang dilakukannya. Berbagai tuntutan tersebut menyebabkan akuntansi
tersebut dapat dengan cepat diterima dan diakui sebagai ilmu yang dibutuhkan
untuk mengelola urusan-urusan publik, termasuk lembaga atau organisasi di
lingkup LSM. Akuntansi LSM merupakan aktifitas yang tidak dapat dipisahkan
dalam rangkaian pengelolaan kegiatan, baik itu dalam bentuk yang lengkap maupun
akuntansi secara sederhana sekalipun.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi yang diterapkan pada LSM
memiliki kaitan erat dengan penerapan dan diperlakukan akuntansi pada domain
publik. Domai publik yang dimaksud adalah masyarakat yang didampingi oleh LSM
terkait.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.2 Ruang Lingkup Akuntansi
Lembaga Swadaya Masyarakat<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Tidak dapat dipungkiri bahwa LSM
mempunyai pengaruh yang cukup besar dalam kehidupan bermasyarakat di seluruh
Indonesia. Selama ini, aktivitas LSM lebih banyak berupa program-program
bantuan dan layanan sosial, terutama bagi kelompok masyarakat yang lemah.
Sebagai konsekuensi dari pemberian layanan sosial itu, LSM menggalangkan
program-program bagi proses pemberdayaan, atau dengan upaya menciptakan
swadaya, kemandirian, dan otonomi, sehingga kelompok masyarakat yang menjadi
sasaran layanan sosial LSM memang mencakup upaya penyadaran kelompok sasarannya
agar memahami hak-haknya, selain kewajiban sebagai warga negara.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Setiap LSM pasti mempunyai tujuan atau
sasaran, agenda kegiatan, maupun program bagi masyarakat yang dituju. Dengan
demikian, timbul implikasi berupa kebutuhan akan pengelolaan organisasi LSM
tersebut. Beberapa tugas dan fungsi LSM menjadi salah satu <i>agent of change</i> bagi perkembangan sebuah masyarakat.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Pengelolaan LSM ini sangat erat kaitannya
dengan perencanaan, pengangaran, pelaksanaan, dan pelaporan seluruh kegiatan di
dalam sebuah LSM. Dan, setelah itu, mekanisme pertanggungjawaban menjadi bagian
yang tidak terpisahkan dan tidak akan pernah ditinggalkan dalam pelaksanaan
seluruh aktivitas LSM tersebut. Dalam konteks idealita, secara umum tidak ada
satu LSM pun yang bertujuan tidak jujur, melanggar amanah, maupun lari dari
tanggungjawab. Apabila program sudah dijalankan, maka pelaksanaan harus diikuti
dengan pertanggungjawaban. Jadi, seluruh aspek dalam pengelolaan LSM menjadi
bahan yang harus dipertanggungjawabkan oleh penanggung jawab program atau
pelaku organisasi.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.3 Sifat dan Karakteristik
Akuntansi Lembaga Swadaya Masyarakat<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Akuntansi merupakan suatu kegiatan yang
akan mengarah pada pencapaian hasil dalam tingkat tertentu dan bermanfaat bagi
kehidupan LSM tersebut. Di antara lembaga publik lainnya seperti lembaga
pendidikan, lembaga kesehatan, dan lain-lain, penerapan akuntansi dalam LSM
sedikit berbeda. Perbedaan tersebut muncul karena lingkungan yang mempengaruhi
LSM berbeda.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Perbedaan sifat dan
karakteristikorganisasi LSM yang tergolong kedalam organisasi nirlaba serta
organisasi lainnya yang <i>profit oriented</i>
dapat dilihat dengan membandingkan tujuan organisasi, sumber pendanaan, pola
pertanggungjawaban, struktur keorganisasian, dan anggarannya.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Setiap organisasi memiliki tujuan
spesifik yang hendaak dicapai. Terlepas dari konsep idealita dan realitany,
organisasi LSM tidak bertujuan memperoleh laba tetapi memberikan pelayanan dan
menyelenggarakan seluruh aktivitas yang terkait dengan pemberian dana oleh
sebuah lembaga donor, yang dibutuhkan maupun yang telah menjadi kegiatan rutin
dalam LSM bersangkutan. Meskipun tujuan utama LSM adalah pemberdayaaan
masyarakat, namun tidak berarti bahwa LSM sama sekali tidak memiliki tujuan
keuangan. Hal ini tergantung pada kondisi organisasi bersangkutan. Misalnya,
apabila organisasi tidak mempunyai sumber dana yang jelas dan pasti, maka
kebutuhan akan daya dukung untuk melakukan pemberdayaan berkembang
selarasdengan target keuangan. Secara kebetulan, keuangan menjadi salah satu
faktor yang mempengaruhi pemberdayaan organisasi. Tujuan keuangan organisasi
LSM ini berbeda secara filosofis, konseptual, dan operasionalnya dengan
organisasi profit swasta.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Secara kelembagaan, organisasi LSM juga
berbeda dengan organisasi lainnya, walaupun sama-sama organisasi publik.
Struktur organisasi ini tidak terlalu formal, namun biasanya ada seseorang atau
aktivis senior yang memimpin. Pihak yang berpengaruh ini biasanya berpeluang
sangat besar dalam mengarahkan kebijakan dan pengelolaan organisasi. Tipologi
pemimpin atau tokoh termasuk pilihan dan orientasi kebijakannya, akan sangat
berpengaruh dalam memilih struktur organisasi.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.4 Tujuan Akuntansi Lembaga
Swadaya Masyarakat <o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Seperti
halnya dengan akuntansi organisasi publik lainnya, akuntansi LSM terkait dengan
tiga hal pokok, yakni penyediaan informasi, pengendalian pengelolaan, dan
akuntabilitas. Akuntansi LSM merupakan sarana informasi mengenai pengelolaan
bagi lembaga pemberi dana maupun publik. Bagi LSM yang bersangkutan, informasi
akuntansi akan digunakan dalam proses pengendalian pengelolaan mulai dari
perencanaan, penganggaran, pelaksanaan, hingga pertanggungjawaban. Tujuan
akuntansi dalam LSM adalah untuk:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memberikan
informasi yang diperlukan dalam mengelola secara tepat, efisien dan ekonomis
atas suatu kegiatan serta lokasi sumber daya yang dipercayakan kepada
organisasi.tujuan ini terkait dengan pengendalian pengelolaan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memberikaan
informasi yang memungkinkan pengelola organisasi untuk melaporkan pelaksanaan
tanggung jawab mengelola secara tepat dan efektif progam beserta penggunaan
sumber daya yang menjadi wewenagnya, disamping untuk melaporkaan kepada publik
atau lembaga pemberi dana hasil operasi organisasi. Tujuan ini terkait dengan
akuntabilitas.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Informasi
akuntansi bermanfaat bagi salah satu pedoman bagi pengambilan keputusan,
terutama untuk membantu pengurus organisasi dalam melakukan alokasi sumber
daya. Informasi akuntansi juga dapat digunakan menentukan biaya suatu program
atau kegiatan beserta kelayakannya, baik secara ekonomis maupun teknis. Dengan informasi
akuntansi, pengurus orgaanisasi dapat menentukan biaya operasional yang akan
diberikan kepada masyarakat sasarannya, menetapkan biaya standar, dan hanya
yang akan dibebankan kepada LSM bersangkutan.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Selain
itu, informasi akuntansi LSM akan dapat digunakan untuk membantu pemilihan
kegiatan yang efektif dan efisien, yang pada ahrinya akansangat membantu pada
saat penganggaran. Pada ahir proses pengendalian organisasi LSM, akuntansi
diperlukan dalam pembuatan laporan keuangan yang merupakan bagian penting dari
proses akuntabilitas pada lembaga donor dan publik.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.5 Akuntansi LSM: Sebuah Jawaban
Atas Tuntutan Reformasi<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Prinsip <i>good governance</i> atau<i> tata
pemerintah yang baik </i>pada umumnya diterapkan dalam organisasi sektor
publik, khususnya pemerintahan. Prisip ini sangat baik diterapkan karena cocok
dengan tuntutan zaman dan agenda reformasi yang sedang berjalan di Indonesia.
Pengertian <i>governance</i> yang dimaksud
di sini adalah sebagai cara mengelola urusan-urusan publik. Dalam konteks LSM,
kata “publik” mengacu kepada masyarakat sebagai sasaran program LSM.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pelaksanaaan
<i>good governance </i>memiliki beberapa
prinsip, yaitu:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntabilitas.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Transparasi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Partisipasi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penegakan
hukum.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Responsivitas/daya
tanggap.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kesetaraan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efisiensi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Efektivitas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Profesionalisme.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengawasan.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dari
kesepuluh prisip tersebut, kesemuanya dapat diperankan oleh akuntansi LSM.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Seperti
dalam kehidupan sehari-hari, timbul sebuah fenomena mengenai semakin menguatnya
tuntutan pelaksanaan akuntabilitas oleh organisasi secara keseluruhan, termasuk
organisasi LSM. Tuntutan akuntabilitas pada LSM ini terkait dengan perlunya
dilakukan transparasi dan pemberian informasi dalam rangka pemenuhan hak-hak
masyarakat.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
menciptakan <i>good public </i>(masyarakaat)
maupun <i>good corporate governance</i> di
LSM diperlukan perubahan pada organisasi penyelenggaranya. Bentuk perubahan ini
bukan hanya identik dengan format organisasi, tetapi lebih pada alat-alat yang
digunakan dalam mendukung berjalannya organisasi secara efisien, efektif,
transparan, dan akuntabel.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.6 Sistem Akuntansi Keuangan dan
Akuntansi Biaya LSM <o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Pendanaan LSM dapat diperoleh dari sumber
lembaga donor baik nasional maupun internasional, <i>fundraising </i>lembag, atau masyarakat. Penerimaan dan penggunaan dana
yang diperoleh dari pihak luar negeri diatur sesuai dengan peraturan
perundang-undangan yang berlaku. Sementara itu, usaha untuk meningkatkan
penerimaan dana dari masyarakat harus didasarkan atas pola prinsip tidak
mencari keuntungan.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Hubungan antara sistem akuntansi keuangan
dan akuntansi biaya terletak pada pengaruh siklus kegiatan lembaga yang
bersangkutan. Siklus akuntansi biaya dalam suatu lembag, sangat dipengaruhi
oleh siklus kegiatan lembaga tersebut atau transaksi-transaksi yang dilakukannya.
Siklus kegiatan LSM dimulai dengan pembelian barang sesuai kebutuhan program
dan tanpa melalui pengolahan lebih lanjut dan diahiri dengan penyediaan layanan
bagi masyarakat sasarannya. Transaksi-transaksi LSM tidak akan terlepas dari
transaksi pembiayaan.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Proses pencatatan, penggolongan, peringkasan, dan penyajian, serta penafsiran
informasi biaya tergantung pada siapa proses tersebut diajukan. Proses
akuntansi biaya LSM dapat ditujukan untuk memenuhi kebutuhan pemakai di luar
organisasi. Dalam hal ini, proses akuntansi biaya harus memperhatikan
karakteristik akuntansi keuangan. Dengan demikian, akuntansi biaya berkaitan
erat dengan akuntansi keuangan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-top: 10pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.7 Sistem Akuntansi Keuangan
Pada LSM<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-top: 10pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.7.1 PSAK No. 45 tentang Standar
Akuntansi untuk Entitas Nirlaba</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 10pt 0cm 10pt 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dasar
tuntutan akuntabilitas, yang dalam hal ini pertanggung jawaban keuangan
terhadap segala aktivitas pada semua organisasi LSM, adalah PSAK No. 45
mengenai pelaporan keuangan organisasi nirlaba. Karakteristik organisasi
nirlaba berbeda dengan organisasi bisnis, dimana perbedaan utama yang mendasar
adalah cara organisasi tersebut memperoleh sumber daya yang dibutuhkan untuk
melakukan berbagai aktivitas operasionalnya. Organisasi itu memperoleh sumber
daya dari lembaga donor dan para penyumbang lainnya. Jadi dalam organisasi
nirlaba, transaksi yang jarang bahkan tidak akan pernah terjadi dalam
organisasi bisnis manapun akan muncul. Namun, dalam praktek organisasi
nirlaba,berbagai bentuknya sulit dibedakan dengan organisasi bisnis pada
umumnya.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 10pt 0cm 10pt 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Para
pengguna laporan keuangan organisasi nirlaba, dalam hal ini LSM, memiliki
kepentingan bersama yang tidak berbeda dengan organisasi bisnis, yaitu untuk
menilai:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jasa
yang diberikan oleh LSM dan kemampuannya untuk terus memberikan jasa tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cara
pengelola pelaksanaan dan pertanggungjawabannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Aspek kinerja pengelola. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 10pt 0cm 10pt 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dengan
adanya standar pelaporan, laporan keuangan organisasi tersebut diharapkan dapat
lebih mudah dipahami, memiliki relevansi, dan memiliki daya banding yang
tinggi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 10pt 0cm 10pt 32.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Metode
Pencatatan Akrual<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-top: 10pt; text-align: justify; text-indent: 13.65pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tujuan dari
laporan keuangan LSM adalah menyediakan informasi yang berguna untuk pengambilan
keputusan, di samping untuk menunjukkan akuntabilitas organisasi terhadap
sumber daya terpercaya dengan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menyediakan
informasi mengenai sumber-sumber, alokasi, dan penggunaan sumber daya keuangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menyediakan
informasi mengenai bagaimana organisasi LSM menandai aktivitasnya dan memenuhi
persyaratan kasnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menyediakan
informasi mengenai kondisi keuangan suatu organisasi LSM dan perubahan di
dalamnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menyediakan
informasi menyeluruh yang berguna dalam mengevaluasi kinerja organisasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 10pt 0cm 10pt 32.2pt; text-align: justify; text-indent: 17.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
keuangan dapat juga menyediakan informasi kepada pemakainya seperti: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 10pt 0cm 10pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengindikasikan
apakah sumber daya telah didapatkan dan digunakan sesuai dengan anggaran yang
ditetapkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 10pt 0cm 10pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengindikasikan
apakah sumber daya telah didapatkan dan digunakan sesuai dengan persyaratan,
termasuk batas keuangan yang ditetapkan oleh pengambil kebijakan di
masing-masing LSM.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 10pt 0cm 10pt 35.45pt; text-align: justify; text-indent: 14.2pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
keuangan LSM biasanya disusun atas dasar kelangsungan usaha organisasi LSM dan
dalam melanjutkan usahanya di masa depan. Oleh karena itu, organisasi ini
diasumsikan tidak bermaksud atau berkeinginan melikuidasi atau mengurangi
secara material skala pelayanannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 10pt 0cm 10pt 32.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
Keuangan yang Dihasilkan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 32.2pt; text-align: justify; text-indent: 17.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">laporan keuangan organisasi nirlaba
meliputi laporan posisi keuangan pada ahir periode laporan, laporan aktivitas,
serta laporan arus kas untuk suatu periode pelaporan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 2cm; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan Posisi Keuangan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 2cm; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan aktivitas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 2cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 32.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
Kelompok Aktiva Bersih</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Informasi
tentang pendapatan dan beban<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Informasi
tentang pemberian jasa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
arus kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 50.2pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klasifikasi
penerimaan dan pengeluaran kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 2cm; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aktivitas investasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 2cm; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aktivitas pembiayaan/pendanaan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 12pt 2cm; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aktivitas operaasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 12pt 2cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Unsur-
Unsur Laporan Keuangan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
keuangan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 71.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aktiva<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 71.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kewajiban<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 71.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ekuitas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 71.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kinerja<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 71.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penghasilan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 71.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 71.45pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 0.0001pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.7.2<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Karakteristik
Kualitatif Laporan Keuangan LSM </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapat
dipahami<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Relevan<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Materialitas<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keandalan/Reliabilitas<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyajian
jujur<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Substansi
mengungguli bentuk<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Netralitas<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pertimbangan
sehat<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kelengkapan<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dapat
dibandingkan<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 35.45pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin: 10pt 0cm 10pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.8<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Siklus
Akuntansi Keuangan LSM<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-top: 10pt; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada hakikatnya, orang belum dapat dikatakan paham
dalam menyusun laporan keuangan jika belum memahami siklus akuntansi. Akuntansi
pada dasarnya, merupakan suatu proses pengolahan informasi akuntansi yang salah
satunya adalah laporan keuangan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-top: 10pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.8.1 Pengertian Siklus Akuntansi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-top: 10pt; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan keuangan adalah hasil ahir dari suatu proses
akuntansi, yaitu aktivitas pengumpulan data dan pengolahan data keuangan untuk
disajikan dalam bentuk laporan keuangan atau ikhtisar-ikhtisar lainnya yang
dapat digunakan untuk membantu para pemakainya dalam membuat atau mengambil
keputusan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 10pt 0cm 10pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.8.2<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Alur
Proses Siklus Akuntansi</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Siklus akuntansi merupakan serangkaian
prosedur kegiatan akuntansi dalam satu periode, mulai dari pencatatan transaksi
pertama sampai dengan penyusunan laporan keuangan dan penutupan pembukuan
secara keseluruha, serta siap untuk pencatatan transaksi periode selanjutnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
Akuntansi yaitu:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 70.9pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pencatatan dan penggolongan (dalam
jurnal).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 70.9pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Peringkasan (dalam akun-akun buku
besar). <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 70.9pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyajian dalam bentuk laporan keuangan,
yaitu laporan posisi keuangan/neraca, laporan arus kas, dan laporan aktiva LSM.
Dan, untuk memudahkan pekerjaan menyusun laporan keuangan, biasanya dibuat
neraca lajur (kertas kerja). <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap Siklus
Akuntansi LSM<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 64.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
pencatatan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 64.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
pengikhtisaran<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 64.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
pelaporan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 64.35pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.8.3<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Transaksi
dan Bukti Transaksi<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tarnsaksi adalah suatu pertemuan antara
dua belah pihak (penjual dan pembeli) yang saling menguntungkan dengan adanya
bukti/data/dokumen pendukung yang dimasukkan ke dalam jurnal setelah melalui
pencatatan. Kejadian yang dapat dicatat sebagai suatau transaksi adalah:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembelian
barang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjualan
barang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembayaran
sewa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerimaan
uang kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti
Transaksi<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti
transaksi adalah dokumen sumber atau instrumen yang menandai bahwa transaksi yang sah terjadi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.8.4<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jurnal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jurnal adalah sarana untuk mencatat
transaksi organisasi LSM yang dilakukan secara kronologis atau berdasarkan urut
waktu terjadinya, dengan menunjukkan akun yang harus didebet atau dikredit
beserta jumlah nilai uangnya masing-masing.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.8.5<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Buku Besar<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Buku besar merupakan suatu buku yang
berisi kumpulan akun atau perkiraan yang telah di catat dalam jurnal. Akun-akun
tersebut digunakan untuk mencatat secara terpisah aktiva, kewajiban atau utang,
dan ekuitas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.8.6<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kertas
Kerja<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebelum membuat laporan keuangan,
jurnal, dan pembukuan ayat jurnal penyesuaian, terlebih dahulu perlu
ditentukan dan dikumpulkan data yang
relevan. Kumpulan data, naskah laporan keuangan, dan analisis-analisis lain yang
bermanfaat yang disiapkan oleh akuntan, umumnya disebut kertas kerja (<i>working paper</i>).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 1cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.8.7<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
Keuangan dan Komponennya</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan keuangan adalah hasil ahir dari
akuntansi. Yang menyajikan informasi yang berguna untuk pengambilan keputusan
oleh berbagai pihak yang berkepentingan. Laporan keuangan mengambarkan tentan
pencapaian kinerja program dan kegiatan, kemajuan realisasi pencapaian target
pendapatan, realisasi penyerapan belanja, dan realisasi pembiyayaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.8.8<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh
Penerapan Siklus Akuntansi pada LSM<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Siklus akuntansi merupakan proses akuntansi
mulai dari pencatatan transaksi keuangan sampai dengan dihasilkannya laporan
keuangan pada ahir suatu periode. Pada dasarnya siklus akuntansi dapat diruntut
sebagai berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membuat
atau menerima bukti pencatan di mana biasanya sebuah entitas mempunyai form
voucher (bukti pencatatan) sendiri, dan bukti lain bisa berupa kwitansi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mencatat
dalam jurnal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memindahkan
data jurnal kebuku besar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 10pt 0cm 10pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembuatan
laporan keuangan<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif";">3.9
</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan Sistem
Akuntansi Biaya LSM</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif";"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.9.1 Definisi Akuntansi Biaya LSM<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
mendefinidikan biaya sebagai sumber daya yang dikorbankan untuk mencapai tujuan
tertentu. Proses akuntansi biaya di tunjukan untuk memenuhi kebutuhan pemakai
dalam organisasi LSM.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
akuntansi biaya harus memperhatikan karakteristik akuntansi keuangan dan
manajemen organisasi. Proses akuntansi biaya meliputi :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pihak
luar (Eksternal), yaitu memenuhi karakteristik akuntansi keuangan yang
merupakan bagian dari akuntansi keuangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pihak
dalam (Internal), yaitu memenuhi karakteristik akuntansi keuangan yang
merupakan bagian dari akuntansi keuangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -7.65pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tujuan
pembahasan sistem akuntansi biaya LSM ini adalah untuk :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengefektifkan
dan mengefesienkan penggunaan dana LSM,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengetahui
penyebab utama biaya yang terjadi di LSM,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memberikan
informasi berupa laporan biaya yang akurat,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memberikan
jaminan akuntabilitas dan transparansi atas penggunaan dana dan pelaporannya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menghasilkan
laporana biaya terkini <i>(up to date)</i>
sebagai bahan pertimbangan yang sangat penting terhadap keputusan pengelola
LSM, terutama pada aspek keuangan. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komponen
biaya LSM adalah : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Gaji dan
honorarium<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Telekomunikasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemakain
bahan habis pakai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Depresiasi
perlengkapan dari berbagai aset yang ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Depresiasi
perlengkapan kantor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sewa
komputer<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Asuransi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
lainya<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.9.2 Siklus Akuntansi Biaya LSM<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Siklus
akuntansi biaya LSM sangat dipengaruhi oleh siklus kegiatan LSM tersebut.
Siklus kegiatan LSM dimulai dengan pemberian barang atau peralatan dan jasa
berdasarkan kegiatan program yang telah ditentukan. Tujuan akuntansi biaya
adalah untuk menyajikan informasikan biaya yang telah digunakan untuk memberi
barang atau peralatan serta pelaksanaan program LSM tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.9.3 Klasifikasi biaya LSM<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
dan sistematika Akuntansi biaya dapat dipecahkan melalui rincian tahap sebagai
berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemahaman
mengenai pengertian biaya ;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Klasifikasi
dan identifikasi biaya yang terjadi di LSM ke dalam kategori tertentu dengan
pendekatan ABC system<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembuatan
konsep perhitungan biaya baru yang akurat dan informatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pensimulasian
aplikasi model perhitungan biaya<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
diklasifikasikan ke dalam dua kategori:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
tetap : biaya yang jumlah totalnya tidak dipengaruhi oleh perubahan kegiatan
organsasi. Biaya tetap terbagi menjadi dua:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
yang tidak dipengaruhi oleh kebijakan manajemen <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
yang dipengaruhi oleh kebijakan manajemen.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
variabel : biaya yang jumlah totalnya dipengaruhi oleh perubahan kegiatan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
semi variabel : biaya yang eilik unsur tetap dan variabel di dalamnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
langsung : biaya yang dipengaruhi secara langsung oleh adanya program atau
kegiatan yang direncanakan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
tidak langsung : biaya yang tidak dipengaruhi secara langsung oleh adanya
program atau kegiatan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.9.4 Analsis Biaya LSM<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
LSM<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
berfungsi sbb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggar
merupakan hasil akhir dari proses penyusunan rencana kerja<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
merupakan cetak biru aktivitas yang akan dilaksanakan di masa mendatang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat komunikasi internal yang menghubungkan berbagai unit kerja lembaga
dan mekanisme kerja antarmanajemen dan pelaksana program<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat pengendalian unit kerja lembaga<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat motivasi serta persuasi tindakan efktif dan efisien dalam
pencapaian visi organisasi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prosedur
rencana anggaran biaya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Buatlah
daftar rincian biaya dengan akurat <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pisah-pisahkan
menjadi <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Harus da
perhitungan yang detail.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
standar<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
standar adalah biaya yang ditentukan di muka, yaitu jumlah biaya yang
seharusnya dikeluarkan untuk membiayai kegitan tertentu dengan aumsi kondisi
ekonomi, efisiensi, dan faktor-faktor lainnya dipenuhi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Manfaat
biaya standar<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
standar dapat digolongkan atas dasar tingkat ketaatan atau kelonggaran sbb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
teoretis : standar ideal yang dalam pelaksanaannya sulit dicapai.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rata-rata
biaya waktu yang lalu : ditentukan dengan menghitung rata-rata biaya periode
yang telah lampau.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
normal : di dasarkan pada rata-rata biaya di masa lalu dan disesuaikan engan
taksiran biaya di masa yang akan datang, dengan asumsi keadaan ekonomi sedang
normal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pelaksanaan
terbaik yang dapat dicapai : didasarkan pada tingkat pelaksanaan terbaik dengan
memeperhitungkan ketidakefisienan kegiatan yang tidak dapat dihindari
terjadinya.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Analisis
biaya-volume-laba pada LSM<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Analisis
biaya-volume-laba pada LSM digunakan untuk membantu LSM agar tidak mengalami
masalah biaya dalam melaksanakan kegiatan-kegiatan program.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BEP<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Adalah jumlah output di mana
totalpendapatan sama dengan total biaya, atau laba operasinya adalah nol.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Analisis
sensitivitas dan ketidaktentuan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Teknik
what if yang digunakan pengelola dalam menguji bagaimana sebuah hasil akan
berubah; jika data perkiraan asli tidak diraih, atau jika sebuah asumsi
dasarnya berubah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Analisis
sensitivitas adalah suatu pendekatan untuk mengenalkan ketidaktentuan yang
memungkinkan jumlah aktual akan menyimpang dari jumlah yang diperkirakan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.9.5 Laporan Biaya LSM<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bagian
dari penetapan sistem pengendalian keuangan adalah untuk memastikan bahwa dana
telah dibelanjakan sesuai alokasinya. Laporan biaya LSM dirancang untuk
melaporkan “apa yang sedang terjadi”
dengan biaya pelaksanaan kegiatan LSM. Informasi ini berisi laporan yang
berasal dari catatan akuntansi berupa penerimaan dan pembiayaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BAB IV<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">KESIMPULAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4.1 Kesimpulan<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembahasan mengenai “<i>civil society</i>” atau “masyarakat sipil” bukan merupakan hal yang
baru karena isu ini telah dibahas dalam filosofi politik, sosiologi, dan teori
sosial dalam satu tahun. Di Indonesia, sampai dengan tahun 2002 menurut
Departemen Dalam Negeri (Depdagri), jumlah NGO atau LSM adalah 13.500
organisasi dengan beragam misi, komitmen, dan bentuk kegiatan. Hampir 90% dari
LSM tersebut mengandalkan dana asing. Hubungan pemerintah dengan LSM dapat
diidentifikasi dalam beberapa kemungkinan, seperti saling mengabaikan, saling
mendukung, serta kerja sama atau kooptasi atas perimbangan dimensi keuangan,
organisasi dan kebijakan. Terkait dengan wacana <i>Civil Society, </i>pemikiran bangsa yang demokratis dimulai dari bawah
atau dari masyarakat <i>Akar Rumput</i>. “<i>Civil Society</i>” merupakan sebuah konsep
yang luar biasa yang mempunyai karakter ambiguitas atau elastisitas, sehingga
aplikasinya harus didahukui dengan pendefinisian konsep tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengertian umum dari istilah NGO atau LSM pada
dasarnya sama dengan pengertian umum lembaga sukarela, PVO<sub>s</sub> (<i>Private Voluntary Organizations</i>) atau
ORNOP (Organisasi Non Pemerintah) yang berasal dari triminologo PBB, yaitu NGO
(<i>Non Govermental Organization</i>).
Pembagian generasi LSM menurut Zaim Saidi, Generasi pertama, sebagai generasi
relief and welfare. Generasi kedua, sebagai generasi small scale, self reliance
local development. Generasi ketiga, sebagai generasi sustainable system
development. Generasi keempat, sebagai generasi people movement.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-top: 10pt; text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi yang diterapkan pada LSM memiliki kaitan
erat dengan penerapan dan diperlakukan akuntansi pada domain publik. Domai
publik yang dimaksud adalah masyarakat yang didampingi oleh LSM terkait. Tidak
dapat dipungkiri bahwa LSM mempunyai pengaruh yang cukup besar dalam kehidupan
bermasyarakat di seluruh Indonesia. Selama ini, aktivitas LSM lebih banyak
berupa program-program bantuan dan layanan sosial, terutama bagi kelompok
masyarakat yang lemah. Akuntansi merupakan suatu kegiatan yang akan mengarah
pada pencapaian hasil dalam tingkat tertentu dan bermanfaat bagi kehidupan LSM
tersebut. Seperti halnya dengan akuntansi organisasi publik lainnya, akuntansi
LSM terkait dengan tiga hal pokok, yakni penyediaan informasi, pengendalian
pengelolaan, dan akuntabilitas.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pendanaan
LSM dapat diperoleh dari sumber lembaga donor baik nasional maupun
internasional, <i>fundraising </i>lembag,
atau masyarakat. Penerimaan dan penggunaan dana yang diperoleh dari pihak luar
negeri diatur sesuai dengan peraturan perundang-undangan yang berlaku. Dasar
tuntutan akuntabilitas, yang dalam hal ini pertanggung jawaban keuangan
terhadap segala aktivitas pada semua organisasi LSM, adalah PSAK No. 45
mengenai pelaporan keuangan organisasi nirlaba. Pada hakikatnya, orang belum
dapat dikatakan paham dalam menyusun laporan keuangan jika belum memahami
siklus akuntansi. Akuntansi pada dasarnya, merupakan suatu proses pengolahan
informasi akuntansi yang salah satunya adalah laporan keuangan. Akuntansi
mendefinidikan biaya sebagai sumber daya yang dikorbankan untuk mencapai tujuan
tertentu. Proses akuntansi biaya di tunjukan untuk memenuhi kebutuhan pemakai
dalam organisasi LSM. Siklus akuntansi biaya LSM sangat dipengaruhi oleh siklus
kegiatan LSM tersebut. Siklus kegiatan LSM dimulai dengan pemberian barang atau
peralatan dan jasa berdasarkan kegiatan program yang telah ditentukan. Bagian
dari penetapan sistem pengendalian keuangan adalah untuk memastikan bahwa dana
telah dibelanjakan sesuai alokasinya. Laporan biaya LSM dirancang untuk
melaporkan “apa yang sedang terjadi”
dengan biaya pelaksanaan kegiatan LSM. Informasi ini berisi laporan yang
berasal dari catatan akuntansi berupa penerimaan dan pembiayaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 1cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DAFTAR PUSTAKA<o:p></o:p></span></b></div>
<br />
<div style="text-align: justify;">
<span lang="IN" style="font-size: 11.0pt; mso-ansi-language: IN;">B</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: SV-FI;">astian,
indra.2007.</span><span lang="IN" style="font-size: 11.0pt; mso-ansi-language: IN;">Akuntansi
LSM dan Politik</span><span lang="SV-FI" style="font-size: 11.0pt; mso-ansi-language: SV-FI;">,jakarta:Erlangga<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com0tag:blogger.com,1999:blog-3031053785582559932.post-73596049278519343942013-10-22T00:57:00.000+07:002013-10-22T00:57:08.884+07:00Teori dan Teknik Akuntansi Sektor Publik<div class="MsoNormal" style="margin-left: 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Teknik Akuntansi Sektor Publik<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Ada lima macam teknik akuntansi sektor publik yaitu
akuntansi dana (fund accounting), akuntansi anggaran (budgetary accounting),
akuntansi komitmen (commitment accounting), akuntansi kas, akuntansi akrual.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Akuntansi Dana<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Sumber daya keuangan berupa dana yang disediakan untuk
digunakan oleh organisasi nirlaba atau institusi pemerintah biasanya mempunyai
keterbatasan penggunaan, dalam arti dana-dana tersebut dibatasi penggunaannya
untuk tujuan atau aktivitas tertentu yang terkadang merupakan syarat dari pihak
eksternal yang merupakan penyedia dana. Organisasi sektor publik mempunyai
tujuan-tujuan yang spesifik. Dengan latar belakang seperti itu, perusahaan
swasta dapat menggunakan sumber daya yang dimiliki untuk keperluan apapun yang
penting bagi mereka adalah adanya laba. Berbeda dengan organisasi sektor publik
di mana sumber daya yang ada harus digunakan dengan tujuan tertentu. Misalkan
pemerintah menerima pinjaman dari World Bank sebesar Rp 10 M untuk pembangunan
jalan dan jembatan. Maka tidak ada pilihan lain bagi pemerintah selain
menggunakan dan tersebut untuk pembangunan jalan dan jembatan. Contoh lainnya
adalah sebuah institusi pendidikan mengandalkan pemasukan dananya dari para
alumninya. Dalam memberikan sumbangan, para alumni tersebut menghendaki
tujuan-tujuan tertentu. Ada yang memberikan sumbangan untuk keperluan
pembangunan, perpustakaan, ada pula yang memberi sumbangan khusus untuk
beasiswa.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Secara umum, sangat lazim jika dari keseluruhan dana yang
dipunyai organisasi sektor publik, masing-masing mempunyai tujuan tersendiri
dalam penggunaannya baik karena faktor eksternal (pembatasan eksternal), faktor
internal (perencanaan manajemen), maupun karena peraturan. Untuk mengakomodasi
keadaan itu, organisasi sektor publik mempunyai dana-dana dalam sistem
akuntansinya. Pemasukan yang dimiliki organisasi sektor publik kemudian
diklasifikasikan ke dalam dana-dana tersebut sesuai dengan tujuan dan maksud
tertentu. Sistem dana ini dimaksudkan sebagai alat kontrol apakah suatu dana
tertentu telah digunakan sesuai dengan tujuannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Adanya keterbatasan penggunaan dana memberikan implikasi
akan suatu kewajiban untuk memberikan pertanggungjawaban kepada pihak-pihak
penyadia dana (donatur). Oleh sebab itu, organisasi-organisasi nirlaba dan
institusi pemerintah menggunakan akuntansi dana (fund accounting) utnuk
mengontrol dana yang terikat atau dibatasi penggunaannya tersebut sekaligus
untuk menjamin adanya ketaatan atas persyaratan yang ada. Dalam GASB disebutkan
pengertian dana (fund) sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">“A fiscal and accounting entity with a self-balancing set of accounts
recording cash and other financial resources, together with all related
liabilities, and residual equities or balances and changer therein, which are
segregated for the purpose of carrying on spesific activities or attaining objectives
in accordances with special regulation, restriction, or limitations.” <o:p></o:p></span></i></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Jadi dana adalah sebuah kesatuan akuntansi tersendiri
yang terpisah berdasarkan tujuan tertentu. Dalam satu dana itu, terdapat
kesatuan akun sendiri yang terdiri atas aset (aktiva), kewajiban, dan ekuitas
dana. Dengan demikian, sumber daya suatu organisasi sektor publik yang terdiri
atas dana-dana tersebut dapat digambarkan sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Gambar dana dalam organisasi sektor publik<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
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<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="10" width="126"></td>
<td width="102"></td>
<td width="21"></td>
<td width="102"></td>
<td width="19"></td>
<td width="102"></td>
</tr>
<tr>
<td height="62"></td>
<td bgcolor="white" height="62" style="background: white; border: .75pt solid black; vertical-align: top;" width="102"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251609600;">
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<tbody>
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<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="IN">Dana
1<o:p></o:p></span></div>
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<span lang="IN">A = K
+ ED<o:p></o:p></span></div>
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<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
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<td><!--[endif]-->
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<span lang="IN">Dana
2<o:p></o:p></span></div>
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<span lang="IN">A= K + ED<o:p></o:p></span></div>
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<span lang="IN">Dana
3<o:p></o:p></span></div>
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<span lang="IN">A = K + ED<o:p></o:p></span></div>
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o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 84px; margin-top: 117px; mso-ignore: vglayout; position: absolute; width: 423px; z-index: 251618816;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" v:shapes="_x0000_s1035" width="423" /></span><!--[endif]--><!--[if gte vml 1]><v:rect id="_x0000_s1030"
style='position:absolute;left:0;text-align:left;margin-left:278.25pt;
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<td bgcolor="white" height="63" style="background: white; border: .75pt solid black; vertical-align: top;" width="102"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251613696;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
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<td><!--[endif]-->
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<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="IN">Dana
6<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="IN">A = K + ED<o:p></o:p></span></div>
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</span><!--[endif]--><!--[if !mso & !vml]--> <!--[endif]--><!--[if !vml]--></td>
</tr>
</tbody></table>
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<span style="height: 63px; left: 0px; margin-left: 370px; margin-top: 27px; mso-ignore: vglayout; position: absolute; width: 102px; z-index: 251613696;">
</span><!--[endif]--><!--[if gte vml 1]><v:rect id="_x0000_s1029" style='position:absolute;
left:0;text-align:left;margin-left:187.5pt;margin-top:20.9pt;width:1in;
height:42.75pt;z-index:251612672'/><![endif]--><!--[if !vml]--></div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="63" style="background: white; border: .75pt solid black; vertical-align: top;" width="102"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251612672;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
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<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="IN">Dana
5<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="IN">A = K + ED<o:p></o:p></span></div>
</div>
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</tr>
</tbody></table>
</span><!--[endif]--><!--[if !mso & !vml]--> <!--[endif]--><!--[if !vml]--></td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: justify;">
<span style="height: 63px; left: 0px; margin-left: 249px; margin-top: 27px; mso-ignore: vglayout; position: absolute; width: 102px; z-index: 251612672;">
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left:0;text-align:left;margin-left:95.25pt;margin-top:20.9pt;width:1in;
height:42.75pt;z-index:251610624'/><![endif]--><!--[if !vml]--></div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="63" style="background: white; border: .75pt solid black; vertical-align: top;" width="102"><!--[endif]--><!--[if !mso]--><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251610624;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
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<td><!--[endif]-->
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<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="IN">Dana 4<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="IN">A = K + ED<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</div>
<!--[if !mso]--></td>
</tr>
</tbody></table>
</span><!--[endif]--><!--[if !mso & !vml]--> <!--[endif]--><!--[if !vml]--></td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: justify;">
<span style="height: 63px; left: 0px; margin-left: 126px; margin-top: 27px; mso-ignore: vglayout; position: absolute; width: 102px; z-index: 251610624;">
</span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Penggunaan istilah dana bagi organisasi niralaba dan institusi pemerintah
berbeda dengan istilah dana yang sering digunakan oleh entitas swasta. Bagi
perusahaan komersial, dana adalah bagian dari aktivanya yang dicadangkan karena
akan digunakan atau dialokasikan untuk tujuan tertentu. Sedangkan bagi
organisasi nirlaba dan kalangan instansi pemerintah, dana adalah suatu entitas
akuntansi tersendiri seperti yang dinyatakan oleh Freeman (2003): “.... <i>a fund in the government and non profit
accounting sense is a self contained accounting entity with its own asset,
liability, revenue, expenditure/expense, and fund balance or other equity
accounts.”</i> Dari kesatuan dana-dana yang dimiliki organisasi sektor publik
dapat digolongkan menjadi dua yaitu:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dana yang bisa
dibelanjakan <i>(expendable Fund)<o:p></o:p></i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dana yang
disediakan untuk membiayai aktivitas-aktivitas yang bersifat non business yang
menjadi bagian dari tujuan organisasi sektor publik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dana yang tidak
bisa dibelanjakan <i>(Nonexpendable Fund)</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dana yang
dipisahkan untuk aktivitas-aktivitas yang bersifat bisnis. Digunakan sebagai
pendukung dari <i>expendable fund.</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Persamaan Akuntansi Dana<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dalam akuntansi
dana dikenal persamaan akuntansi sbb:<o:p></o:p></span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">AKTIVA = KEWAJIBAN + EKUITAS DANA<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Persamaan tersebut
tentu saja berbeda dengan persamaan akuntansi yang kita kenal pada akuntansi
keuangan yang digunakan dalam perusahaan komersial yang berupa:<o:p></o:p></span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">AKTIVA = KEWAJIBAN + EKUITAS<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Di sini terdapat perbedaan yang mendasar antara ekuitas dana dan ekuitas.
Di perusahaan, selisih antara aktiva dan utang adalah ekuitas yang menunjukkan
adanya kepemilikan pada perusahaan tersebut oleh pemegang sahamnya. Sementara
itu, di organisasi sektor publik ekuitas dana tidak menunjukkan adanya
kepemilikan siapapun karena memang tidak ada kepemilikan individu dalam suatu
organisasi sektor publik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Basis Akuntansi dan Fokus Pengukuran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dalam akuntansi dana dikenal istilah basisi akuntansi dan fokus pengukuran.
Basis akuntansi menentukan kapan transaksi dan peristiwa yang terjadi diakui,
contohnya bila organisasi mengadopsi basis akrual penuh, transaksi diakui
ketika transaksi tersebut memiliki dampak ekonomi yang substantif. Kalau yang
diadopsi basis kas, transaksi diakui hanya kalau kas yang berhubungan dengan
transaksi tersebut diterima atau dibayarkan. Fokus pengukuran dari suatu
entitas akuntansi menentukan apa yang akan dilaporkan, dengan kata lain, jenis
aktiva dan kewajiban apa saja yang diakui secara akuntansi dan dilaporkan dalam
neraca. Konsep basis akuntansi dan fokus pengukuran ini berhubungan erat dan
pemilihan salah satu akan mengimplikasikan pemilihan yang lain. Contoh kalau
basis kas yang dipilih, maka fokus pengukurannya juga atas kas saja, sehingga
implikasinya hanya aktiva lancar kas yang dilaporkan dalam neraca. Perubahan
dalam aktiva tetap dan kewajiban jangka panjang tidak diakui. Misalnya, sebuah
organisasi membeli kendaraan seharga Rp 200juta, jurnal yang terjadi kalau
menggunakan basis kas dengan fokus pengukuran sumber daya jangka pendek adalah:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja Kendaraan 200.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 200.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dengan cara tersebut, pemerintah tidak akan melaporkan kendaraan sebagai
aktiva di neracanya. Pemerintah akan mencatat baik kenaikan maupun penurunan
kas di Laporan Pendapatan dan Belanja Dana atau laporan yang sebanding yang
menjelaskan perubahan dalam saldo dana. Dampaknya, kendaraan akan dibebankan
seluruhnya pada waktu dibeli, yang nantinya akan ditutup ke ekuitas dana.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Jika suatu entitas mengadopsi basisi akrual penuh seperti diharuskan untuk
perusahaan, maka fokus pengukurannya biasanya meliputi semua sumber daya
ekonomi dan neracanya akan melaporkan semua aktiva dan kewajiban, baik lancar
maupun tidak lancar. Perubahan dalam aktiva tetap bersih dan kewajiban jangka
panjang diakui sebagai pendapatan atau beban. Misalnya sebuah organisasi
membeli kendaraan seharga Ro 200juta. Jurnal yang terjadi kalau menggunakan
basis akrual penuh adalah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kendaraan 200.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 200.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Di banyak lingkungan perusahaan, basis akuntansi dan fokus pengukuran
menjadi permasalahan tersendiri yang seringkalai menjadi perdebatan. Hal tersebut
muncul karena banyak entitas pemerintahan yang menggunakan anggaran dengan
berbasis kas sehingga dibutuhkan data realisasi anggaran yang berbasis kas
pula. Dalam konteks tersebut, dikembangkanlah basis akuntansi berupa basis kas
yang akan menghasilkan informasi yang bersifat jangka pendek. Permasalahan
muncul karena entitas tersebut juga dituntut untuk menyusun neraca yang juga
menyajikan informasi yang bersifat jangka panjang (aktiva tetap dan utang
jangka panjang). Dengan kata lain, dalam lingkungan pemerintahan seperti itu,
ada tuntutan untuk menggunakan basis kas dengan fokus pengukuran jangka
panjang. Dari sinilah berkembang basis akuntansi yang disebut dengan <b>basis kas yang dimodifikasi</b>. Dengan
basis kas yang dimodifikasi tersebut, transaksi pembelian kendaraan senilai Rp
200juta akan dicatat dalam dua kali penjurnalan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja Kendaraan 200.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 200.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kendaraan 200.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas Dana 200.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Jurnal kedua dilakukan untuk memenuhi tuntutan fokus pengukuran jangka
panjang. Terlepas dari apakah suatu entitas melaporkan aktiva dan kewajiban
jangka panjang di neraca dananya, entitas tersebut harus melakukan kontrol
akuntansi atas aktiva dan kewajiban tersebut. Manajemen dan konstituen lain
mungkin ingin tahu dengan semua sumber daya dan kewajiban entitas tersebut dan
tidak hanya ingin tahu atas aktiva dan kewajiban yang ada di neraca saja. Oleh
karena itu, entitas wajib membuat catatan akuntansi atas semua aktiva dan
kewajiban serta memasukkan dalam laporan keuangan suatu skedul yang tidak hanya
menyatakan mengenai aktiva dan kewajiban tersebut namun juga menunjukkan
perubahannya dalam tahun tersebut.<o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Akuntansi Anggaran<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
anggaran ( Budgetary Accounting ) mengacu
pada praktik yang dilakukan oleh banyak organisasi sektor publik,
khususnya pemerintah dalam upaya menyajikan akun akun operasinya dengan
menggunakan format yang sama dengan anggarannya. Tujuan ini adalah untuk
menekankan peranan anggaran dalam siklus perencanaan penggalian
pertanggunjawaban.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ide
dibalik akuntansi anggaran ini adalah untuk kemudahan. Kesulitan biasanya
muncul karena organisasi yang berbeda biasanya mengadopsi format pelaporan yang
berbeda pula. Hal ini disebabkan oleh fakta yang bahwa perbedaan intristik
antara jasa yang diberikan dalam organisasi yang berbeda telah tercermin dalam
anggaran mereka.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hasil
yang lebih bermakna dapat diperoleh dengan membuat akun akun anggaran yang
diklasifikasikan dengan cara tertentu yang spesifik terhadap jasa tertentu
namun hal hal ini menyebabkan ketidak seragaman dalam format akuntansi
anggaran. Ada masalah siknifikan bahwa organisasi yang berjenis sama dan
memberikan jasa yang sama mungkin memiliki perlakuan yang berbeda walaupum
akutamsi anggaran telah diadobsi oleh mereka. Hal ini timbul karena ada dua
masalah yaitu :</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Level
agregasi</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perbandingan
antara anggaran dan aktual yang terjadi<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh
yang baik dimana level agregasi yang diadopsi oleh akun akun anggaran
mempengaruhi daya bandingnya ada dipemerintah daerah. Satu otoritas mungkin
melibatkan akun akun anggarannya untuk jasa pendidikan secara keseluruhan.
Otoritas lain mungkin menerbitkan jumlah anggaran untuk sekolah dasar,
menengah, dan sebagainya. Yang lain mungkin akan mem</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">p</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ublikasikan
pengeluaran karyawan, alat tulis dam lain lain untuk masing masing sekolah
dasar, menengah, dan sebagainya. Masalah dari menerbitkan informasi yang
terlalu rinci adalah bahwa laporan keuangan menjadi tebal dan menyulitkan
pembacanya. Di sisi lain, laporan yang tidak terlalu rinci dapat memudahkan
pembacanya namun ada resiko bahwa informasi yang penting mungkin hilang ( tidak
terdapat dalam laporan tersebut )</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dahulu,
pemerintah kota di Inggris memproduksi laporan keuangan yang tebal dan rinci,
namu dalam beberapa tahun terkhir, pemerintah telah mengadopsi level agregasi
yang kebih tinggi yang menyebabkan pengurangan terhadap jumlah halaman yang
dapat lebih mudah dimengerti pengguna sekaligus mengurangi biaya pembuatannya.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kekurangan
lain dari akuntansi anggaran terletak pada seberapa sering, atau seberapa intensifkah
laporan keuangan membandingkan antara anggaran dengan yang aktual terjadi dan
menjelaskan perbedaannya. Banyak organisasi yang membuat akun</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">akun
anggaran seiring dengan anggaran namun hanya membandingkan dua diantaranya
secara global. Contoh aku</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">n-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> akun dan
anggaran mungkin saja dibuat secara detail tapi hanya total pembelanjaan bersih
untuk setiap de</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">f</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">inisi
yang memberikan jasa tersebut saja yang membandingkan dengan anggaran,
menunjukkan apakah ada pembelanjaan yang
kurang atau berlebih untuk semua akun, namun hanya untuk menjelaskan perbedaan
yang signifikan. Perbedaan yang signifikan dapat didefinisikan sebagai suatu
perbedaan yang jumlahnya melebihi presentase atas anggaran yang telah
ditetapkan sebelumnya namun tidak dapat dijelaskan oleh perubahan tingkat harga
umum.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Terlepas
dari sistem apapun yang hendak diadopsi, beberapa perbandingan dan penjelasan
tetap perlu dimasukkan. Logika dari akuntansi anggaran adalah bahwa anggaran
dan akun akun harus dibandingkna secara berkesinambungan sehingga tindakan
dapat diambil untuk memperbaiki perbedaan tersebut. Hal ini berlaku bagi
pengguna external dan internal dari informasi. Dengan melaporkan hanya dua
kolom ( anggaran dan aktual saja ), tidak hanya tujuan utama dari akuntansi
anggaran ini saja yang tidak dapat dicapai , melainkan akan memerlukan banyak
waktu untuk menjawab pertanyaan pengguna yang
spesifik atas perbedaan yang dapat dihindarkan apabila akun akun itu
sendiri telah menyediakan analisis yang relevan. Kesimpulan yang dapat ditarik
adalah bahwa akuntansi anggaran tel</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">ah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> berfokus pada
bentuk akunnya daripada isinya.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Akuntansi Komitmen<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
komitmen ( commitmen accounting ) dapat digunakan bersama, baik dengan basis
akuntansi kas maupum akrual. Karena
tidak masuk akal untuk menggunakan akuntansi komitmen tersebut untuk beban
karyawan, maka akuntansi komitmen hanya mencakup salah satu bagian kecil dalam
anggaran organisasi. Sebagai konsekwensinya, akuntansi komitmen ini hanya
merupakan subsistem dalam sistem akuntansi utama organisasi. Meskipun demikian,
akuntansi komitmen ini dapat menjadi sangat penting, terutama bagi pemegang
anggaran.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebagai
contoh, misalkan manager memesan 100 kotak kapur tulis. Manager ini telah
menentukan pemasok mana yang akan dipilih dan harga sekarang dari kapur ini,
misalnya adalah Rp, 5.000 per kotak. Keika pemesana dibuai dan dikirimkan
kepada pemasok untuk 100 kotak kapur dengan harga Rp, 5.000 perkotaknya,
manager mendebit beban. Ada bermacam macam faktor yang mempengarihi jumlah dari
faktur yang kemudian akan diterima, seperti misalnya pemasok tidak memliki 100
kotak kapur, harga yang kemudian berubah atau asumsi harga yang salah salah
dari manager. Maka kreditnya tidak menuju pada pemasok ( bukan utang atau kas
yang diberikan kepada pemasok</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> namun apda akun
pemesanan sebagai berikut :</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">K</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">apur 500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">P</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">esana</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">n</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
kepada </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">P</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">emasok 500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ketika faktur
atas kapur tersebut sudah diterima, maka jumlahnya menjadi :<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Pe</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">sanan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
kepada pemasok 500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Utang kepada pemasok 500.000</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kalau
barang yang dikirimkan atau jumlah fakturnya lebih atau kurang dari jumlah
dicatat dalam suatu pemesanan, jurnal koreksi harus dibuat, misalnya ternyata
harga kapur tersebut bukan Rp, 5000, maka jumlahnya sebagai berikut :</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Pesana</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">n</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
kepada pemasok 500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Kapur </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">50.000<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Utang kepada pemasok 550.000<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dengan
menggunakan sistem ini, organisasi mengakui pesana sebagai komitmen untuk
menimbulkan pengeluaran dari akun ini mencatat komitmen secara
berkesinambungan.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kritik atas Akuntansi Komitmen</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Fungsi
utama dari akuntansi komitmen adalah dalam kontrol anggaran. Gagasannya adalah
bahwa akun akun bulanan yang mencatat hanya faktur yang diterima atau dibayar
memberikan hanya sedikit nilai terhadap peoses pengambilan keputusan. Agar
manager dapat mengendalikan anggaran mereka, mereka perlu mengetahui seberapa
besar anggaran yang telah menjadi komitmen dalam hubungan dengan pesanan yang
dibuat. Kalau manager hanya menerima akun akun yang mencakup penerimaan dan
pembuatan faktur saja, manajemen dapat dengan mudah menjadi terlalu terpaku atau
terlalu berkomitmen ( over commitmen ) kepada anggarannya. Tentu saja manager
yang berhati hati akan mengetahui bahwa akun akun tersebut tidak memasukkan
pesanan yang telah dibuat namun fakturnya belum diterima, dan akan membuat
catatan mereka sendiri mengenai hal ini sehingga mereka tidak membuat anggaran
mereka <i>over committed.</i> Pertanyaan yang muncul adalah “” Jika informasi
akuntansi ini sangat relevan untuk manager, mengapa tidak dimasukkan dalam akun
akun?”</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Karena
berkaitan dengan fungsi utamanya, maka akuntansi komitmen berfokus pada pesanan
yang telah dibuat. Pesanan yang diterima yang berhubungan dengan pendapatan,
tidak akan dicatat hingga faktur dikirimakan. Masalah pengendalian anggaran
tidak mempengaruhi pendapatan dengan cara yang sama seperti halnya pengendalian
anggaran mempengaruhi beban.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Walaupun
ada kasus yang menyatakan bahwa akuntansi komitmen meningkatkan pengendalian
anggaran adalah baik, ada masalah yang turut terlibat dalam mengadopsi
akuntansi komitmen iini di dalam akun akun. Masalah ini adalah bahwa pos
tertentu yang telah didukung oleh
pengiriman pesanan akan dicatat sebagai beban. Secara umum, tidak ada kewajiban
hukum yang ditimbulkan dan pesanan tersebut dapat dibatalkan dengan mudah. Maka
sulit untuk menerima bahwa pesanan ini adalah beban untuk periode akuntansi
dimana pesana tersebut baru dibuat.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Terdapat
jenis masalah yang timbul dalam akuntansi berbasi akrual yang lebih berbahaya
ketika organisasi menerapakan sistem akuntansi komitmen ini. Misal, ada manager
yang anggarannya masih dibawah batas minimal sebulan sebelum tahun akhir
anggaran. Manager mengetahui bahwa level normal dari pembelanjaan akan membuat
pengeluaran anggaran terlalu rtendah ( under spent ) dan hal ini dapat
menyebabkan anggaran tahun berkutnya menjadi berkurang. Dalam akuntansi akrual
untuk memastikan bahwa seluruh anggaran dibelanajakan, maka pesanan tambahan
akan diajukan dan faktur yang diterima akan diacatat. Hal ini menjadi masalah,
namun setidaknya dibatasi oleh waktu mulai dari pesanan diajukan samapi dengan
faktur tersebut diterima.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jika
menggunakan akuntansi komitmen, manager dapat dengan mudah mengeluarkan pesanan
saat mendekati akhir anggaran untuk menghabiskan anggaran tersebut. Sementara,
kecil kemungkinannya untuk mencegah pesanan dibatalkan setelah tahun anggaran
yang baru dimulai.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Faktanya,
dalam praktik untuk akuntansi komitmen ini adalah untuk mengeluarkan semua
pesanan yang dibuat namun fakturnya belum diterima dari akun akun. Hal ini
bahwa walaupun akuntnasi komitmendapat menggunakan pengendalian anggaran dan
dapat digunakan sebagai alat untuk mendapatkan kinerja secara periodik kepada
manager, praktik professional beberapa negara membatasi penggunaannya dalam
akun akun tertentu.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 2.55pt 5pt 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerapan
akuntansi kas, pendapatan dicatat pada saat kas diterima, dan pengeluaran
dicatat ketika kas dikeluarkan. Kelebihan cash basis adalah mencerminkan
pengeluaran yang aktual, riil, dan objektif</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 2.55pt 5pt 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi akrual<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Diyakini dapat
menghasilkan laporan keuangan yang lebih dapat dipercaya, lebih akurat, lebih
komprehensif, dan relevan untuk pengambilan keputusan ekonomi, sosial, dan
polotik.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perbedaan antara akuntansi berbasis kas
dengan akuntansi berbasis akrualdapat dilihat sbb:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Basis
kas: penerimaan kas-pengeluaran kas=perubahan kas<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Basis
akrual: pendapatan-biaya=rugi/laba<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 2.55pt 5pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pendapatan:
penerimaan kas selama satu periode akuntansi-saldo awal piutang+saldo akhir
piutang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 2.55pt 5pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya:
kas yang dibayarkan selama satu periode akuntansi-saldo awal utang+saldo akhir
utang.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Single entry dan double entry<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Single
entry digunakan sebagai dasar pembukuan dengan alasan utama demi kemudahan dan
kepraktisan. Seiring semakin tingginya
tuntutan, maka perubahan dari single entry menjadi double entry dipandang
sebagai solusi yang mendesak untuk diterapkan. Pengaplikasian pencatatan dengan
sistem double entry ditujukan untuk menghasilkan laporan keuangan yang
auditable dan traceable.<o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">2.SIKLUS AKUNTANSI SEKTOR PUBLIK<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Teknik akuntansi di lingkungan organisasi sektor publik dialokasikan dalam
berbagai ragam dikarenakan adanya berbagai kepentingan dan kebutuhan di
masing-masing organisasi yang berdampak pada tumbuhnya beragam teknik
pengukuran dan basis akuntansi yang digunakan. Di sini akan disajikan ilustrasi
atas transaksi-transaksi yang dilakukan oleh sebuah organisasi sektor publik
berupa yayasan. Transaksi-transaksi tersebut kemudian diolah dalam sebuah
proses akuntansi yang tahapan-tahapannya tidak berbeda dengan siklus akuntansi
di sektor komersial.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
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<br /></div>
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<td width="152"></td>
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<!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></b></div>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Sesuai dengan urutan siklus dalam gambar di atas, berikut ini akan
disajikan sebuah kasus singkat dari yayasan Maju Bersama.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Gambaran Yayasan
Maju Bersama<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Yayasan Maju Bersama merupakan sebuah yaysan lembaga
swadaya masyarakat yang didirikan pada tanggal 1 Januari 2005. Yayasan ini mengkhususkan
untuk bergerak dalam bidang pemberdayaan dan peningkatan profesionalitas usaha
kecil menengah (UKM) yang ada di sekitar kota Depok. Yayasan melihat bahwa
banyak UKM yang sesungguhnya memiliki potensi besar untuk dapat berkembang
menjadi sebuah perusahaan yang lebih besarnamun mereka terbentur pada
permasalahan sumber daya manusia (profesionalisme). Permasalahan tersebut masih
ditambah dengan kurangnya jaringan dalam rangka pemasaran produk-produk yang
mereka hasilkan. Selain itu, yayasan ini bertujuan untuk membantu pemerintah
dalam mengurangi jumlah pengangguran dengan jalan mendorong terciptanya UKM-UKM
baru.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Visi: memberdayakan UKM sebagai penggerak ekonomi mikro.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Misi:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Mendorong
terciptanya UKM baru<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Meningkatkan
profesionalitas UKM<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 46.35pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Memperkuat jaringan
antarsesama UKM<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Struktur Organisasi<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<div class="MsoNormal" style="margin-left: 1.0cm;">
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<p class=MsoNormal align=center style='margin-bottom:0cm;margin-bottom:
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<span lang=IN style='mso-ansi-language:IN'>Bendahara<o:p></o:p></span></p>
<p class=MsoNormal align=center style='text-align:center'>
<span lang=IN
style='mso-ansi-language:IN'>Luluk Widyawati<o:p></o:p></span></p>
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<span lang=IN style='mso-ansi-language:IN'>Sekretaris<o:p></o:p></span></p>
<p class=MsoNormal align=center style='text-align:center'>
<span lang=IN
style='mso-ansi-language:IN'>Hendra Setiawan<o:p></o:p></span></p>
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<span lang=IN
style='mso-ansi-language:IN'>Divisi Humas<o:p></o:p></span></p>
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<span lang=IN
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o:connectortype="straight"/><v:shape id="_x0000_s1060" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:314.25pt;
margin-top:182.75pt;width:0;height:35.25pt;z-index:251644416' o:connectortype="straight"/><v:shape
id="_x0000_s1061" type="#_x0000_t32" style='position:absolute;left:0;
text-align:left;margin-left:449.25pt;margin-top:182.75pt;width:0;height:35.25pt;
z-index:251645440' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 349px; left: -27px; mso-ignore: vglayout; position: relative; top: 17px; width: 698px; z-index: 251629056;"><img height="332" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif" v:shapes="_x0000_s1045 _x0000_s1046 _x0000_s1047 _x0000_s1048 _x0000_s1049 _x0000_s1050 _x0000_s1051 _x0000_s1052 _x0000_s1053 _x0000_s1054 _x0000_s1055 _x0000_s1056 _x0000_s1057 _x0000_s1058 _x0000_s1059 _x0000_s1060 _x0000_s1061" width="698" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"> </span></div>
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<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Untuk
menjalankan misi-misinya tersebut, Yayasan mengembangka program-program sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Sosialisasi UKM: Seminar Kewirausahaan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pelatihan: Pelatihan Pemasaran, Pelatihan Keuangan, Pelatihan
Manajemen Produksi. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pengembangan
Jaringan: Pertemuan UKM, Studi Banding.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Untuk membiayai kegiatan-kegiatan tersebut, Yayasan menyusun anggaran sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Anggaran Operasional<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja Gaji 120.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja Barang 40.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja Listrik, air, telepon
10.000.000<o:p></o:p></span></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1062"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:249pt;margin-top:-.3pt;width:69pt;height:0;z-index:251646464'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251646464;"><span style="height: 2px; left: 0px; left: 331px; position: absolute; top: -1px; width: 94px;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" v:shapes="_x0000_s1062" width="94" /></span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> 170.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1063"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:249pt;margin-top:1.65pt;width:69pt;height:0;z-index:251647488'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 331px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 94px; z-index: 251647488;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif" v:shapes="_x0000_s1063" width="94" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Anggaran Kegiatan<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Seminar kewirausahaan 10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pelatihan pemasaran 15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pelatihan keuangan 12.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pelatihan manajemen produksi
7.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pertemuan UKM 5.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1064"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:249pt;margin-top:13.35pt;width:69pt;height:0;z-index:251648512'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 331px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 94px; z-index: 251648512;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" v:shapes="_x0000_s1064" width="94" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Studi banding 15.000.000<o:p></o:p></span></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1065"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:249pt;margin-top:13.05pt;width:69pt;height:0;z-index:251649536'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 331px; margin-top: 16px; mso-ignore: vglayout; position: absolute; width: 94px; z-index: 251649536;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif" v:shapes="_x0000_s1065" width="94" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> 65.000.000<o:p></o:p></span></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1066"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:249pt;margin-top:13.5pt;width:69pt;height:0;z-index:251650560'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 331px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 94px; z-index: 251650560;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" v:shapes="_x0000_s1066" width="94" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">TOTAL ANGGARAN 235.000.000<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dalam mengadministrasikan pelaksanaan anggarannya, Yayasan
membuat pembagian dana menjadi:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dana Terikat
(restricted fund)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dana Tidak Terikat
(unrestricted fund)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 3.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pada awal tahun anggaran tersebut, diketahui saldo kas
untuk dana terikat adalah Rp 15.000.000 dan dana tidak terikat Rp 10.000.000.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Transaksi pada Yayasan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 3.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Selama bulan Januari, transaksi-transaksi yang terjadi
adalah sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">5 Jan Diterima
bantuan dari pemerintah sebsar Rp 70juta dengan syarat penggunaan 60% untuk
kegiatan pelatihan bagi UKM dan pembentukan jaringan UKM.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">6 Jan Diterima
sumbangan dari asosiasi pengusaha Depok sebesar Rp 8juta untuk pembangunan
jaringan UKM.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">7 Jan Dibayarkan
gaji staf dan karyawan sebesar Rp 9juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">11 Jan Yayasan
mengadakan Seminar Kewirausahaan di Hotel Aneka Wiyata menghabiskan dana
sebesar Rp 4,5 juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">12 Jan Diterima uang
pendaftaran dari peserta Seminar Kewirausahaan sebesar Rp 2juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">13 Jan Yayasan
membeli sebuah motor untuk kendaraan operasional senilai Rp 10juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">15 Jan Dibayarkan
biaya sewa gedung sebagai sekretariat Yayasan untuk dua tahun ke depan sebesar
Rp 15juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">20 Jan Diterima uang
pinjaman dari bank sebesar Rp 50juta yang akan jatuh tempo pada bulan Juni
tahun depan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">23 Jan Dibayar tagihan listrik, air, telepon untuk bulan
Desember tahun lalu sebesar Rp 1,5juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">25 Jan Dibeli alat
tulis kantor (ATK) sebagai perlengkapan sekretariat yayasan untuk enam bulan ke
depan senilai Rp 2juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">30 Jan Mengadakan
kegiatan pertemuan UKM I yang menghabiskan dan Rp 3juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">31 Jan Diterima
sumbangan berupa 2 unit komputer dari Pemprov Jabar. Nilai wajar dari kedua
komputer tersebut adalah Rp 9juta.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Penjurnalan dan Pembuatan Laporan Keuangan<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Basis
akuntansi menentukan kapan transaksi dan peristiwa yang terjadi diakui.
Sedangkan fokus pengukuran menentukan apa yang akan dilaporkan. Dengan kata
lain, jenis aktiva dan kewajiban apa saja yang diakui secara akuntansi dan
dilaporkan di neraca. Berikut akan diilustrasikan penjurnalan pada Yayasan Maju
Bersama selama bulan Januari dengan basis akuntansi yang berbeda-beda.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Basis Kas <o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">5 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima bantuan dari
pemerintah sebesar Rp 70juta dengan syarat penggunaan 60% untuk kegiatan
pelatihan bagi UKM dan pembentukan jaringan UKM.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 70.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana Terikat 42.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana Tidak Terikat 28.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">6 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima sumbangan dari
asosiasi pengusaha Depok sebesar Rp 8juta untuk pembangunan jaringan UKM<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 8.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan Dana Terikat 8.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">7 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayarkan gaji staf dan
karyawan sebesar Rp 9juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja Gaji-Dana Tidak Terikat 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">11 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Yayasan mengadakan Seminar Kewirausahaan di Hotel Aneka
Wiyata menghabiskan dana sebesar Rp 4,5 juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Kegiatan-Dana Terikat 4.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
4.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">12 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima uang pendaftaran dari peserta Seminar
Kewirausahaan sebesar Rp 2juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana
Terikat 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">13 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Yayasan membeli sebuah motor untuk kendaraan operasional
senilai Rp 10juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Kendaraan-Dana Tidak Terikat 10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">15 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayarkan biaya sewa gedung sebagai sekretariat Yayasan
untuk dua tahun ke depan sebesar Rp 15juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Sewa-Dana Tidak Terikat 15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">20 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima uang pinjaman dari bank sebesar Rp 50juta yang
akan jatuh tempo pada bulan Juni tahun depan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: 28.9pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kas 50.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana
Tidak Terikat 50.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">23 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayar tagihan listrik, air, telepon untuk bulan
Desember tahun lalu sebesar Rp 1,5juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
listrik, air, dan telepon-Dana Tidak Terikat 1.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 1.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">25 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibeli alat tulis kantor (ATK) sebagai perlengkapan
sekretariat yayasan untuk enam bulan ke depan senilai Rp 2juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
ATK-Dana Tidak Terikat 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">30 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Mengadakan kegiatan pertemuan UKM I yang menghabiskan dan
Rp 3juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Kegiatan-Dana Terikat 3.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 3.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">31 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima sumbangan berupa 2 unit komputer dari Pemprov
Jabar. Nilai wajar dari kedua komputer tersebut adalah Rp 9juta.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Tidak
ada penjurnalan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: center; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1071"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:0;margin-top:14pt;width:456pt;height:0;z-index:251655680'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -1px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 610px; z-index: 251655680;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image010.gif" v:shapes="_x0000_s1071" width="610" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NERACA<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> <b>Dana
Tidak Terikat Dana Tidak
Terikat<o:p></o:p></b></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> (dalam Rp)
(dalam Rp)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1072" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:0;margin-top:1.65pt;
width:456pt;height:0;z-index:251656704' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: -1px; mso-ignore: vglayout; position: relative; top: 1px; width: 610px; z-index: 251656704;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image011.gif" v:shapes="_x0000_s1072" width="610" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
<br clear="ALL" />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Aktiva<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1067" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:186.75pt;
margin-top:14.15pt;width:217.5pt;height:.75pt;flip:y;z-index:251651584'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 248px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 292px; z-index: 251651584;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image012.gif" v:shapes="_x0000_s1067" width="292" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 50.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Total 50.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1068" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:186.75pt;
margin-top:-.3pt;width:217.5pt;height:.75pt;flip:y;z-index:251652608'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251652608;"><span style="height: 3px; left: 0px; left: 248px; position: absolute; top: -1px; width: 292px;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image013.gif" v:shapes="_x0000_s1068" width="292" /></span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
<br clear="ALL" />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kewajiban dan Ekuitas Dana<o:p></o:p></span></b></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1069" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:182.25pt;
margin-top:13.7pt;width:217.5pt;height:.75pt;flip:y;z-index:251653632'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 242px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 292px; z-index: 251653632;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image014.gif" v:shapes="_x0000_s1069" width="292" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas Dana 50.500.000 59.500.000<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Total 50.500.000 59.500.000<o:p></o:p></span></div>
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z-index:251654656' o:connectortype="straight"/><![endif]--><!--[if !vml]-->
<!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
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<br /></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1073"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:-8.25pt;margin-top:14.45pt;width:447.75pt;height:0;z-index:251657728'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -12px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 599px; z-index: 251657728;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image016.gif" v:shapes="_x0000_s1073" width="599" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">LAPORAN AKTIVITAS<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Dana
Tidak Terikat Dana Terikat<o:p></o:p></span></b></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1074"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:-8.25pt;margin-top:14.25pt;width:447.75pt;height:0;z-index:251658752'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -12px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 599px; z-index: 251658752;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image017.gif" v:shapes="_x0000_s1074" width="599" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> (dalam Rp) (dalam
Rp)<o:p></o:p></span></b></div>
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<br /></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pendapatan 78.000.000 52.000.000<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja gaji 9.000.000 -<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja kendaraan 10.000.000 -<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja sewa gedung 15.000.000 -<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja listrik, air, dan
telepon 1.500.000 -<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja ATK 2.000.000 -<o:p></o:p></span></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1075"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:193.5pt;margin-top:13.4pt;width:205.5pt;height:0;z-index:251659776'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 257px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 276px; z-index: 251659776;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" v:shapes="_x0000_s1075" width="276" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja kegiatan -
7.500.000<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Surplus/defisit 40.500.000 44.500.000<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Transfer-masukan - -<o:p></o:p></span></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1076"
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margin-left:193.5pt;margin-top:14.55pt;width:205.5pt;height:0;z-index:251660800'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 257px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 276px; z-index: 251660800;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image019.gif" v:shapes="_x0000_s1076" width="276" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Transfer-keluaran - -<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Penambahan Ekuitas Dana
40.500.000 44.500.000<o:p></o:p></span></div>
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<td><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image019.gif" v:shapes="_x0000_s1077" width="276" /></td>
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<!--[if gte vml 1]><v:shape id="_x0000_s1077"
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o:connectortype="straight"/><![endif]--><!--[if !vml]-->
<!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> <b>Dana Tidak Terikat Dana Terikat<o:p></o:p></b></span></div>
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<br /></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">*Saldo Awal = 10.000.000 15.000.000<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">+/+ Penambahan<o:p></o:p></span></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1081"
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margin-left:329.25pt;margin-top:13.6pt;width:63pt;height:0;z-index:251665920'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 438px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251665920;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1081" width="86" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1078"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:193.5pt;margin-top:13.6pt;width:63pt;height:0;z-index:251662848'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 257px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251662848;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1078" width="86" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas Dana
40.500.000 44.500.000<o:p></o:p></span></div>
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<!--[if gte vml 1]><v:shape id="_x0000_s1082"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:329.25pt;margin-top:14.2pt;width:63pt;height:0;z-index:251666944'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 438px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251666944;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1082" width="86" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1079"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:193.5pt;margin-top:14.2pt;width:63pt;height:0;z-index:251663872'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 257px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251663872;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1079" width="86" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Saldo Akhir 50.500.000 59.500.000
<o:p></o:p></span></div>
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<!--[if gte vml 1]><v:shape
id="_x0000_s1083" type="#_x0000_t32" style='position:absolute;left:0;
text-align:left;margin-left:329.25pt;margin-top:2.1pt;width:63pt;height:0;
z-index:251667968' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 438px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251667968;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1083" width="86" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1080"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:193.5pt;margin-top:2.1pt;width:63pt;height:0;z-index:251664896'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 257px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251664896;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1080" width="86" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> <o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Basis Akrual<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">5 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima bantuan dari
pemerintah sebesar Rp 70juta dengan syarat penggunaan 60% untuk kegiatan
pelatihan bagi UKM dan pembentukan jaringan UKM<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 70.000.000<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana Terikat 42.000.000<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana Tidak Terikat 28.000.000<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">6 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima sumbangan dari
asosiasi pengusaha Depok sebesar Rp 8juta untuk pembangunan jaringan UKM<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 8.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan Dana Terikat 8.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">7 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayarkan gaji staf dan
karyawan sebesar Rp 9juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja Gaji-Dana Tidak Terikat 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">11 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Yayasan mengadakan Seminar Kewirausahaan di Hotel Aneka
Wiyata menghabiskan dana sebesar Rp 4,5 juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Kegiatan-Dana Terikat 4.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
4.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">12 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima uang pendaftaran dari peserta Seminar
Kewirausahaan sebesar Rp 2juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana Terikat 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">13 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Yayasan membeli sebuah motor untuk kendaraan operasional
senilai Rp 10juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kendaraan 10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">15 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayarkan biaya sewa gedung sebagai sekretariat Yayasan
untuk dua tahun ke depan sebesar Rp 15juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Sewa
Dibayar di Muka 15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pada akhir tahun nanti, akan dilakukan penyesuaian untuk
mencatat belanja sewa yang benar-benar (secara substansial) menjadi beban tahun
ini<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Sewa 7.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Sewa
Dibayar di Muka 7.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">20 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima uang pinjaman dari bank sebesar Rp 50juta yang
akan jatuh tempo pada bulan Juni tahun depan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: 28.9pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kas 50.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Utang
Bank 50.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Berbeda dengan basis kas, penggunaan basis akrual
langsung mengakui utang yang diperoleh dari bank dengan mengkredit akun Utnag
Bank.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">23 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayar tagihan listrik, air, telepon untuk bulan
Desember tahun lalu sebesar Rp 1,5juta. Karena menggunakan basis akrual, pada
bulan Desember tahun sebelumnya telah dicatat jurnal sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
listrik, air, dan telepon 1.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Beban
yang Masih Harus Dibayar 1.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Maka pada bulan Januari tahun ini, ketika dilakukan
pembayaran, jurnal yang dicatat adalah sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Beban
yang Masih Harus Dibayar 1.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 1.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">25 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibeli alat tulis kantor (ATK) sebagai perlengkapan
sekretariat yayasan untuk enam bulan ke depan senilai Rp 2juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Perlengkapan
ATK 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">30 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Mengadakan kegiatan pertemuan UKM I yang menghabiskan dan
Rp 3juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Kegiatan-Dana Terikat 3.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 3.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">31 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima sumbangan berupa 2 unit komputer dari Pemprov
Jabar. Nilai wajar dari kedua komputer tersebut adalah Rp 9juta.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Komputer 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan
Sumbangan 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Berbeda dengan basis kas yang berfokus pada arus
masuk/keluar kas, penggunaan basis akrual berfokus pada peristiwa yang menimbulkan
hak/kewajiban bagi suatu entitas.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: center; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1084"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:-2.25pt;margin-top:13pt;width:434.25pt;height:0;z-index:251668992'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -4px; margin-top: 16px; mso-ignore: vglayout; position: absolute; width: 581px; z-index: 251668992;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image022.gif" v:shapes="_x0000_s1084" width="581" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NERACA<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Dana Tidak Terikat Dana Terikat<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1085" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:-2.25pt;
margin-top:15pt;width:434.25pt;height:0;z-index:251670016' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -4px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 581px; z-index: 251670016;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image023.gif" v:shapes="_x0000_s1085" width="581" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> (dalam Rp)
(dalam
Rp)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Aktiva<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 50.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Sewa di bayar
dimuka 15.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Perlengkapan ATK 2.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Komputer 9.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1086" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:204pt;
margin-top:13.4pt;width:205.5pt;height:0;z-index:251671040' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 271px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 276px; z-index: 251671040;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" v:shapes="_x0000_s1086" width="276" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kendaraan 10.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1087" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:204pt;
margin-top:14.8pt;width:205.5pt;height:0;z-index:251672064' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 271px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 276px; z-index: 251672064;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" v:shapes="_x0000_s1087" width="276" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Total 86.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kewajiban dan Ekuitas Dana<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Utang Bank 50.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1088" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:204pt;
margin-top:15.05pt;width:205.5pt;height:0;z-index:251673088' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 271px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 276px; z-index: 251673088;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image019.gif" v:shapes="_x0000_s1088" width="276" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas Dana 36.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Total 86.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1089" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:204pt;
margin-top:-.15pt;width:205.5pt;height:0;z-index:251674112' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251674112;"><span style="height: 2px; left: 0px; left: 271px; position: absolute; top: -1px; width: 276px;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" v:shapes="_x0000_s1089" width="276" /></span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<br clear="ALL" />
<br />
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<!--[if gte vml 1]><v:shape id="_x0000_s1090"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:-2.25pt;margin-top:13.1pt;width:411.75pt;height:0;z-index:251675136'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -4px; margin-top: 16px; mso-ignore: vglayout; position: absolute; width: 551px; z-index: 251675136;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image024.gif" v:shapes="_x0000_s1090" width="551" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">LAPORAN AKTIVITAS<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Dana
Tidak Terikat Dana Terikat<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1091"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:-2.25pt;margin-top:15.1pt;width:411.75pt;height:0;z-index:251676160'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -4px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 551px; z-index: 251676160;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image025.gif" v:shapes="_x0000_s1091" width="551" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> (dalam Rp) (dalam Rp)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pendapatan 37.000.000
52.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja gaji
9.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1092"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:197.25pt;margin-top:13.15pt;width:203.25pt;height:.75pt;z-index:251677184'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 262px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 273px; z-index: 251677184;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image026.gif" v:shapes="_x0000_s1092" width="273" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja kegiatan -
7.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Surplus/defisit 28.000.000
44.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Transfer-masukan - -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1093"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:198pt;margin-top:14.25pt;width:203.25pt;height:.75pt;z-index:251678208'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 263px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 273px; z-index: 251678208;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image027.gif" v:shapes="_x0000_s1093" width="273" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Transfer-keluaran - -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Penambahan Ekuitas Dana 28.000.000 44.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<!--[if gte vml 1]><v:shape
id="_x0000_s1094" type="#_x0000_t32" style='position:absolute;left:0;
text-align:left;margin-left:198pt;margin-top:-.25pt;width:203.25pt;height:.75pt;
z-index:251679232' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251679232;"><span style="height: 3px; left: 0px; left: 263px; position: absolute; top: -1px; width: 273px;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image028.gif" v:shapes="_x0000_s1094" width="273" /></span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
<br clear="ALL" />
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> <b>Dana Tidak Terikat Dana Terikat<o:p></o:p></b></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Saldo Awal 10.000.000
15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1096"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:321.75pt;margin-top:14.65pt;width:68.25pt;height:0;z-index:251681280'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 428px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 93px; z-index: 251681280;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image029.gif" v:shapes="_x0000_s1096" width="93" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1095"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:198pt;margin-top:14.65pt;width:68.25pt;height:0;z-index:251680256'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 263px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 93px; z-index: 251680256;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image029.gif" v:shapes="_x0000_s1095" width="93" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">-/- Beban yang
Masih Harus Dibayar (1.500.000)
-<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> 8.500.000
15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1098"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:322.5pt;margin-top:13.65pt;width:68.25pt;height:0;z-index:251683328'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 429px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 93px; z-index: 251683328;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1098" width="93" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1097"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:198pt;margin-top:13.65pt;width:68.25pt;height:0;z-index:251682304'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 263px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 93px; z-index: 251682304;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1097" width="93" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">+/+ Penambahan Ekuitas
Dana 28.000.000
44.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1102"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:321.75pt;margin-top:19.55pt;width:68.25pt;height:0;z-index:251687424'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 428px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 93px; z-index: 251687424;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1102" width="93" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1101"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:321.75pt;margin-top:15.05pt;width:68.25pt;height:0;z-index:251686400'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 428px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 93px; z-index: 251686400;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1101" width="93" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1100"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:198pt;margin-top:19.55pt;width:68.25pt;height:0;z-index:251685376'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 263px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 93px; z-index: 251685376;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1100" width="93" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1099"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:198pt;margin-top:15.05pt;width:68.25pt;height:0;z-index:251684352'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 263px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 93px; z-index: 251684352;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1099" width="93" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Saldo Akhir 36.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Basis Kas
Modifikasi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">5 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima bantuan dari
pemerintah sebesar Rp 70 juta dengan syarat penggunaan 60% untuk kegiatan
pelatihan bagi UKM dan pembentukan jaringan UKM<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 70.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana Terikat 42.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana Tidak Terikat 28.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">6 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima sumbangan dari
asosiasi pengusaha Depok sebesar Rp 8juta untuk pembangunan jaringan UKM<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 8.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan Dana Terikat 8.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">7 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayarkan gaji staf dan
karyawan sebesar Rp 9juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja Gaji-Dana Tidak Terikat 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">11 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Yayasan mengadakan Seminar Kewirausahaan di Hotel Aneka
Wiyata menghabiskan dana sebesar Rp 4,5 juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Kegiatan-Dana Terikat 4.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
4.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">12 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima uang pendaftaran dari peserta Seminar
Kewirausahaan sebesar Rp 2juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana Terikat 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">13 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Yayasan membeli sebuah motor untuk kendaraan operasional
senilai Rp 10juta. Transaksi ini untuk Dana Tidak Terikat.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja Kendaraan 10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kendaraan 10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas
Dana-Diinvestasikan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> pada
aktiva tetap 10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">selain mencatat belanja, yayasan juga harus mengakui
aktiva yang dibelinya sebagai konsekuensi atas tuntutan yang muncul dari fokus
pengukuran jangka panjang. Hal ini dilakukan dengan mendebit Kendaraan dan
mengkredit Ekuitas Dana-Diinvestasikan pada Aktiva Tetap (Dana Tidak Terikat).
Jurnal kedua disebut sebagai jurnal <i>corollary</i>.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">15 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayarkan biaya sewa gedung sebagai sekretariat Yayasan
untuk dua tahun ke depan sebesar Rp 15juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Sewa-Dana Tidak Terikat 15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas
15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">20 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima uang pinjaman dari bank sebesar Rp 50juta yang
akan jatuh tempo pada bulan Juni tahun depan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: 28.9pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kas 50.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Pendapatan-Dana
Tidak Terikat 50.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas
Dana-Dicadangkan untuk<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> utang
(Dana Tidak Terikat) 50.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Utang
Bank 50.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Selain mencatat Pendapatn-Dana Tidak Terikat, Yayasan
juga akan mencatat jurnal yang kedua untuk mengakui utang yang diperoleh.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">23 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibayar tagihan listrik, air, telepon untuk bulan
Desember tahun lalu sebesar Rp 1,5juta. Belanja
listrik, air, dan telepon-Dana Tidak Terikat 1.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 1.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">25 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dibeli alat tulis kantor (ATK) sebagai perlengkapan
sekretariat yayasan untuk enam bulan ke depan senilai Rp 2juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
ATK-Dana Tidak Terikar 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 2.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">30 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -32.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Mengadakan kegiatan pertemuan UKM I yang menghabiskan dan
Rp 3juta<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Belanja
Kegiatan-Dana Terikat 3.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 3.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">31 Januari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Diterima sumbangan berupa 2 unit komputer dari Pemprov
Jabar. Nilai wajar dari kedua komputer tersebut adalah Rp 9juta.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Komputer 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas
Dana-Diinvestasikan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> pada
Aktiva Tetap (Dana Tidak Terikat) 9.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Berbeda dengan basis kas murni, basis kas modifikasi
memungkinkan pengakuan transaksi yang tidak melibatkan penerimaan atau
pengeluaran kas. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: center; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1103"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:-2.25pt;margin-top:13pt;width:434.25pt;height:0;z-index:251688448'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -4px; margin-top: 16px; mso-ignore: vglayout; position: absolute; width: 581px; z-index: 251688448;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image022.gif" v:shapes="_x0000_s1103" width="581" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NERACA<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Dana Tidak Terikat Dana Terikat<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1104" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:-2.25pt;
margin-top:15pt;width:434.25pt;height:0;z-index:251689472' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -4px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 581px; z-index: 251689472;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image023.gif" v:shapes="_x0000_s1104" width="581" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> (dalam Rp)
(dalam
Rp)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Aktiva<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kas 50.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Komputer 9.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1105" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:204pt;
margin-top:13.4pt;width:205.5pt;height:0;z-index:251690496' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 271px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 276px; z-index: 251690496;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" v:shapes="_x0000_s1105" width="276" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Kendaraan 10.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1106" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:204pt;
margin-top:14.8pt;width:205.5pt;height:0;z-index:251691520' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 271px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 276px; z-index: 251691520;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" v:shapes="_x0000_s1106" width="276" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Total 69.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kewajiban dan Ekuitas Dana<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Utang Bank 50.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas Dana 50.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Diinvestasikan
pada aktiva tetap 19.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1112" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:204pt;
margin-top:14.45pt;width:205.5pt;height:0;z-index:251697664' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 271px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 276px; z-index: 251697664;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image019.gif" v:shapes="_x0000_s1112" width="276" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Dicadangkan untuk utang
(50.000.000) -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Total 69.500.000
59.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 7.1pt; text-align: justify; text-indent: -3.8pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1107" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:204pt;
margin-top:-.15pt;width:205.5pt;height:0;z-index:251692544' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251692544;"><span style="height: 2px; left: 0px; left: 271px; position: absolute; top: -1px; width: 276px;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" v:shapes="_x0000_s1107" width="276" /></span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<br clear="ALL" />
<br />
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<!--[if gte vml 1]><v:shape id="_x0000_s1108"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:-2.25pt;margin-top:13.1pt;width:411.75pt;height:0;z-index:251693568'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -4px; margin-top: 16px; mso-ignore: vglayout; position: absolute; width: 551px; z-index: 251693568;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image024.gif" v:shapes="_x0000_s1108" width="551" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">LAPORAN AKTIVITAS<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Dana
Tidak Terikat Dana Terikat<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1109"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:-2.25pt;margin-top:15.1pt;width:411.75pt;height:0;z-index:251694592'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -4px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 551px; z-index: 251694592;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image025.gif" v:shapes="_x0000_s1109" width="551" /></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> (dalam Rp) (dalam Rp)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pendapatan 78.000.000
52.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja gaji 9.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja kendaraan 10.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja sewa gedung 15.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja listrik, air, dan
telepon 1.500.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja ATK 2.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Belanja kegiatan - 7.500.000 <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Surplus/defisit 40.500.000
44.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Transfer-masukan - -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1110"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:198pt;margin-top:14.25pt;width:203.25pt;height:.75pt;z-index:251695616'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 263px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 273px; z-index: 251695616;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image027.gif" v:shapes="_x0000_s1110" width="273" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Transfer-keluaran - -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Penambahan Ekuitas Dana 40.500.000 44.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<!--[if gte vml 1]><v:shape
id="_x0000_s1111" type="#_x0000_t32" style='position:absolute;left:0;
text-align:left;margin-left:198pt;margin-top:-.25pt;width:203.25pt;height:.75pt;
z-index:251696640' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251696640;"><span style="height: 3px; left: 0px; left: 263px; position: absolute; top: -1px; width: 273px;"><img height="3" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image028.gif" v:shapes="_x0000_s1111" width="273" /></span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 144pt; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 144pt; text-align: justify; text-indent: 36pt;">
<br /></div>
<br clear="ALL" />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 144pt; text-align: justify; text-indent: 36pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dana Tidak Terikat Dana
Terikat<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">*Saldo Awal 10.000.000
15.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">+/+ Penambahan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1114"
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margin-left:329.25pt;margin-top:13.6pt;width:63pt;height:0;z-index:251699712'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 438px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251699712;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1114" width="86" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1113"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:193.5pt;margin-top:13.6pt;width:63pt;height:0;z-index:251698688'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 257px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251698688;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1113" width="86" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Ekuitas Dana
40.500.000 44.500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> 50.500.000
59.500.000 <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">+/+ Diinvestasikan pada<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Aktiva Tetap
19.000.000 -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">-/- Dicadangkan untuk<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1117"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:329.25pt;margin-top:11.45pt;width:63pt;height:0;z-index:251702784'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 438px; margin-top: 14px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251702784;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1117" width="86" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1115"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:193.5pt;margin-top:15.2pt;width:63pt;height:0;z-index:251700736'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 257px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251700736;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1115" width="86" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> utang (50.000.000) -<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<!--[if gte vml 1]><v:shape id="_x0000_s1118"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:329.25pt;margin-top:15.1pt;width:63pt;height:0;z-index:251703808'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 438px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251703808;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1118" width="86" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1116"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:193.5pt;margin-top:15.1pt;width:63pt;height:0;z-index:251701760'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 257px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 86px; z-index: 251701760;"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1116" width="86" /></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Saldo Akhir 19.500.000
59.500.000 <o:p></o:p></span></div>
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<td align="left" valign="top"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1120" width="86" /></td>
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<td align="left" valign="top"><img height="2" src="file:///C:/Users/jamie/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1119" width="86" /></td>
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type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:329.25pt;margin-top:3pt;width:63pt;height:0;z-index:251704832'
o:connectortype="straight"/><v:shape id="_x0000_s1120" type="#_x0000_t32"
style='position:absolute;left:0;text-align:left;margin-left:193.5pt;
margin-top:3pt;width:63pt;height:0;z-index:251705856' o:connectortype="straight"/><![endif]--><!--[if !vml]-->
<!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
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<br />
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">LAPORAN KEUANGAN SEKTOR PUBLIK</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan
keuangan dalam lingkungan keuangan sektor publik memegang peranan penting dalam
rangkan menciptakan akuntabilitas sektor publik. Semakin besarnya tuntutan
terhadap pelaksanaan akuntabilitas sektor publik memperbesar kebutuhan akan
transparansi informasi keuangan sektor publik. Informasi keuangan ini berfungsi
sebagai dasar pertimbangan dalam proses pengambilan keputusan. Akuntansi sektor
publik memiliki peran penting dalam menyiapkan laporan keuangan sebagai
perwujudan akuntabilitas publik.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Tujuan dan Fungsi Laporan Keuangan Sektor Publik<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Mardiasmo
(2002) menyebutkan tujuan dan fungsi laporan keuangan sektor publik sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kepatuhan dari Pengelolaan (<i>Compliance and Stewardship)</i><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan keuangan digunakan untuk memberikan jaminan
kepada pengguna laporan keuangan dan pihak otoritas penguasa bahwa pengelolaan
sumber daya telah dilakukan sesuai dengan ketentuan hukum dan peraturan lain
yang telah ditetapkan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Akuntabilitas dan Pelaporan Restropektif <i>(Accountability and Restropective Reporting)</i><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan keuangan digunakan sebagai bentuk
pertanggungjawaban kepada publik. Laporan keuangan digunakan untuk memonitor
kerja dan mengevaluasi manajemen, memberikan dasar untuk mengamati tren
antarkurun waktu, pencapaian atas tujuan yang telah ditetapkan, dan
membandingkannya dengan dengan kinerja organisasi lain yang sejenis jika ada.
Laporan keuangan juga memungkinkan pihak luar untuk memperoleh informasi biaya
atas barang dan jasa yang diterima, serta memungkinkan bagi mereka untuk
menilai efisiensi dan efektivitas penggunaan sumber daya organisasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Perencanaan dan Informasi Otorisasi (Planning and
Authorization Information)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan keuangan berfungsi untuk memberikan dasar
perencanaan kebijakan dan aktivitas di masa yang akan datang. Laporan keuangan
berfungsi untuk memberikan informasi pendukung mengenai otorisasi penggunaan
dana.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kelangsungan Organisasi (Viability)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan keuangan berfungsi untuk membantu pengguna dalam
menentukan apakah suatu organisasi atau unit kerja dapat meneruskan menyediakan
barang dan jasa (pelayanan) di masa yang akan datang.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Hubungan Masyarakat (Public Relation)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan keuangan berfungsi untuk memberikan kesempatan
kepada organisasi untuk mengemukakan pernyataan atas prestasi yang telah
dicapai kepada pengguna yang dipengaruhi karyawan dan masyarakat. Laporan
keuangan berfungsi sebagai alat komunikasi sebagai alat komunikasi dengan
publik dan pihak-pihak lain yang berkepentingan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Sumber Fakta dan Gambaran (Source of Facts and Figures)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan keuangan bertujuan untuk memberikan informasi
kepada berbagai kelompok kepentinga yang ingin mengetahui organisasi secara
lebih dalam.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">FASB AS juga turut menjelaskan
tujuan dari laporan keuangan organisasi nirlaba. Dalam SFAC No.4, tujuan
laporan keuanagn dijelaskan sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan keuangan
organisasi nonbisnis hendaknya dapat memberikan informasi yang bermanfaat bagi
penyedia dan calon penyedia sumber daya, serta pengguna dan calon pengguna
lainnya dalam pembuatan keputusan yang rasional mengenai alokasi sumber daya
organisasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Memberikan
informasi untuk membantu para penyedia dan calon penyedia sumber daya, serta
pengguna dan calon pengguna lainnya dalam menilai pelayanan yang diberikan oleh
organisasi nonbisnis serta kemampuannya untuk melanjutkan memberi pelayanan
tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Memberikan informasi
yang bermanfaat bagi penyedia dan calon penyedia sumber daya, serta pengguna
dan calon pengguna lainnya dalam menilai kinerja manajer organisasi nonbisnis
atas pelaksanaan tanggungjawab pengelolaan serta aspek kinerja lainnya.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Memberikan
informasi mengenai sumber daya ekonomi, kewajiban, kekayaan bersih organisasi,
pengaruh dari transaksi, peristiwa dan kejadian ekonomi yang mengubah sumber
daya dan kepentingan sumber daya tersebut.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Memberikan
informasi mengenai kinerja organisasi selama satu periode.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Memberikan
informasi mengenai bagaimana organisasi memperoleh dan membelanjakan kas atau
sumber daya kas, mengenai utang dan pembayaran kembali utang, dan mengenai
faktor-faktor lain yang dapat mempengaruhi likuiditas organisasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Memberikan
penjelasan dan interprestasi untuk membantu pengguna dalam memahami informasi
keuangan yang diberikan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pengguna Laporan Keuangan Sektor Publik<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Drebin, et.al (1981) mengidentifikasikan 10
kelompok pengguna laporan keuangan sektor publik sbb:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pembayar pajak<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pemberi bantuan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Investor<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pengguna jasa<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Karyawan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pemasok<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dewan legislatif<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Manajemen<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pemilih<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 53.45pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Badan pengawas<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Borgonovi dan Anessi-Pessina
(1997) mengklasifikasikan pengguna laporan keuangan sektor publik sbb:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Masyarakat pengguna jasa publik<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Masyarakat pembayar pajak<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Perusahaan dan organisasi sosial ekonomi yang menggunakan pelayanan
publik sebagai input atas aktivitas organisasi<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Bank dan masyarakat sebagai kreditor pemerintah<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Badan-badan internasional<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Investor asing dan analisa negara<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Generasi yang akan datang<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Lembaga negara<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kelompok politik<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Manajer publik<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pegawai pemerintah<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Sementara GASB
mengidentifikasikan pengguna laporan keuangan pemerintah menjadi 3 kelompok
besar:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Masyarakat yang kepadanya pemerintah bertanggungjawab<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Legislatif dan badan pengawas yang secara langsung mewakili rakyat<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Investor dan kreditor yang memberikan pinjaman dan/atau berpartisipasi
dalam proses pemberian pinjaman.<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Laporan Keuangan Sektor Publik di Indonesia<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dalam
konteks Indonesia, acuan penyusunan laporan keuangan bagi organisasi sektor
publik Indonesia: (1)PSAK 45 tentang Laporan Keuangan organisasi Nirlaba; (2)SAP
yang dituangkan dalam Peraturan Pemerintah No.24 tahun 2005.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">TEORI AKUTANSI
SEKTOR PUBLIK<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Suatu teori
perlu didukung dari berbagai riset yang didalamnya terdapat hipotesa-hipotesa
yang di uji kebenaranya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Teori
memiliki 3 karakteristik, yaitu:</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kemampuan
untuk menerangkan atau menjelaskan fenomena yang ada (<i>the ability to explain)<o:p></o:p></i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kemampuan
untuk memprediksi <i>(the ability to
predict)<o:p></o:p></i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kem</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">am</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">puan
mengendalikan fenomena <i>(the ability to
control given phenomena).</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada dasarnya terdapat 3 tujuan dalam
mempelajari teori akutansi, yait</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">u</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">:</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">untuk
memahami praktek aku</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">n</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">tansi yang ada saat ini<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">mempelajari
kelemahan dan kekurangan dari praktek akutansi yang saat ini di lakukan,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">memperbaiki
praktek aku</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">n</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">tansi
yang akan dat</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">a</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ng.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Suatu disiplin
ilmu dapa</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">t</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
di klasifikasikan menjadi 5 kelompok, yaitu : ilmu murni atau abstrak <i>(abstract sciences</i>), ilmu deskriptif <i>(general descriptive sciences</i>), ilmu
derivative <i>(special derivative</i></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></i><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">sciences</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">), ilmu sipnotis <i>(synoptic sciences),</i> dan ilmu terapan <i>(appliend sciences).</i> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
menghasilkan laporan keuangan sector public yang relevan dan dapat di andalkan
terdapat beberapa kendala yang dihadapi akutansi sector public. Hambatan
tersebut adalah :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Obyektivitas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Obyektivitas
merupakan kendala utama dalam menghasilkan laporan keuangan yang relevan.
Sering kali terjadi masalah obyektivitas laporan kinerja disebabkan oleh adanya
benturan kepentingan antara kepentingan manajemen dengan kepentingan
stakeholder. Masalah obyektifitas juga dapat dijelaskan melalui teori kontrak,
menajemen menggunakan variable artivisial misalnya denganpemilihan teknik
akutansi yang bisa menujukkan kinerja yang lebih baik dan menggunakan variabel
rill (transaksional) yang dilakukan dengan cara melakukan manipulasi transaksi.
Oleh karena itu, teknik akutansi yang di gunakan manajemen harus memiliki
derejat obyektivitas yang dapat diterima semua pihak yang menjadi
stakeholder <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Konsistensi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Konsistensi
mngacu pada penggunaaan metode atau teknik akutansi yang sama untuk
menghasilkan laporan keuangan organisasi selama beberapa periode waktu secara
berturut – turut. Tujuannya adalah agar laporan keuangan dapat di bandingakan
kinerjannya dari tahun ketahun.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Daya
banding<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kendala daya
banding terkait dengan obyektivitas arena semakin obyektif suatu laporan
keuangan maka akan semakin tinggi daya bandingnya, karena dengan dasar yang
sama akan dapat dihasilkan laporang yang berbeda. Adanya alternative penggunaan
akutansi juga dapat menyulitkan tercapainya daya banding. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tepat
waktu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan keuangan
harus di sajikan tepat waktu agar dapat digunakan sebagai dasar pengambilan keputusan
ekonomi, social, dan politik serta untuk menghindari tertundanya keputusan
tersebut. Permasalahnya adalah semakin banyak kebutuhan informasi maka semakin
banyak pula waktu yang dibutuhkan untuk menghasilkan informasi tersebut. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ekon</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">o</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">mis
dalam penyajian laporan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kendala e</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">k</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">onomis
dalam penyajian laporan keuangan bisa berarti bahwa manfaat yang diperoleh
harus lebih besar dari biaya yang di keluarkan untuk menghasilkan laporan
tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Materialitas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Suatu informasi
di anggap material apabila mempengaruhi keputusan atau jika informasi tersebut
dihilangkan akan menghasilkan keputusan yang berbeda <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PERLUNYA SISTEM
AKU</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">N</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">TANSI SEKTOR PUBLIK<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ruang lingkup
aku</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">n</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">tansi
keuangan pemerintah meliputi semua kegiatan yang menyangkup pengumpulan data,
penganalisaan, pengklasifikasian, pencatatan, dan pelaporan atas transaksi
keuangan pemerintah sebagai suatu entitas, serta penafsiran terhadap
hasil-hasilnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Masis (1978) dalam Glynn (1993)
menjelaskan aturan dasar system akutansi keuangan sebagai berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Identifikasi
kegiatan operasi yang relevan, hanya kejadian dan kegiatan ekonomi yang relevan
saja yang akan dicatat dalam system akutansi keuangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengklasifikasi
kegiatan operasi secara tepat <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penentuan waktu
pengakuan untuk setiap jenis operasi (timing of recognition ). Pada prinsipnya,
suatu operasi dapat dicatat /diakui pada tahan tertentu dari proses transaksi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Adanya
system pengendalian untuk menjamin reliabilitas. System pengendalian ini
memiliki dua komponen ,yaitu : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komp</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">o</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">nen
formal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komponen formal adalah pembukuan
berpasangan (double entry bookkeeping) : kesalahan akutansi akan dapat
diketahui dan dilacak ketika jumlah sisi kredit tidak sama dengan sisi
debit <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komponen
sub stansial<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Merupakan mekanisme konflik kepentingan
(conflict of interest): kesalahan akutansi muncul ketika mempengaruhi secara
negative pihak ketiga.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Menghitung pengaruh masing-masing operasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Terdapat
beberapa kesamaan akutansi keuangan baik pada sector public maupun swasta.
Sebagai contoh, pada kedua sector tersebut direkomendasikan untuk menggunakan
system pembukuan berpasangan dalam mencatat akun-akun transaksi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akutansi
keuangan sector public terkait dengan tujuan dihasilkannya laporan eksternal
dan penghitungan biaya pelayanan. Oleh karena itu,akutansi keuangan sector
public pada dasarnya berbicara masalah tujuan laporan keuangan sector public,
jenis laporan keuangan sector public, system akutansi, standar akutansi
keuangan sector public, jenis laporan keuangan sector public, system akutansi,
standar akutansi keuangan sector public dan akutansi biaya sector public.
Akutansi biaya sector public sendiri bukan murni bagian dari akutansi keuangan
sector public. Akutansi biaya sector public sendiri bukan murni bagian dari
akutansi keuangan sector public. Akutansi biaya sector public merupakan hybrid
dari akutansi keuangan dan akutansi manajemen sector public. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">STANDAR
AKUNTANSI SEKTOR PUBLIK</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
akuntansi merupakan pedoman atau prinsip-prinsip yang mengatusr perlakuan
akuntansi dalam penyusunan laporan keuangan untuk tujuan pelaporan kepada para
pengguna laporan keuangan sedangkan prosedur akuntansi merupakan praktik khusus
yang digunakan untuk mengimplemetasikan standar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ada beberapa hal </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">yang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">dipertimbangkan
dalam penetapan standar akuntansi antara lain:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
memberikan pedoman tentang informasi yang harus disajikan dalam laporan posisi
keuangan kinerja dan aktivitas sebuah organisasi bagi seluruh pengguna
informasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
memberikan petunjuk dan aturan tindakan bagi auditor yang memungkinkan
pengujian secara hati-hati dan independen saat mengunakan keahlian dan
integritas dalam mengaudit laporan suatu organisasi serta saat membuktikan
kewajaranya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
memberikan petunjuk tentang kumpulan data yang perlu disajikan yang berkaitan
dengan berbagai variabel yang patut di pertimbangkan dalam bidang perpajakan,
regulasi, perencanaan serta regulasi ekonomi dan peningkatan efisien ekonomi
serta tujuan social lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
menghasilkan prinsip dan teori yang penting bagi seluruh pihak yang
berkepentingan dalam disiplin ilmu akutansi<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hal
lain yang perlu diperhatikan dalam penyusunan dan penetapan standar adalah
sedapat mungkin menghindari terjadinnya strandar yang overload. Standar yang
overload terjadi ketika :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
terlalu banyak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
terlalu rumit<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tidak
ada standar yang tegas <i>(rigid)</i>
sehingga sulit untuk membuat pilihan dalam penerapannya <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">mempunyai
tujuan yang sifatnya umum <i>(general
purpose standards)</i> sehingga gagal dalam menyajikan perbedaan kebutuhan
diantara para penyaji dan pengguna<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar
kurang spesifik sehingga gagal dalam mengidentifikasi perbedaan antara :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Entitas
public dan entitas non-publik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
keuangan tahunan dan interim <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Organisasi
besar dan kecil<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan
keuangan auditan dan non-auditan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1cm; text-align: justify; text-indent: -18pt;">
<a href="" name="_GoBack"></a><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengungkapan
yang berlebihan, pengukuran yang terlalu kompleks, atau kedua-duanya</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">BAB 3<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PENUTUP<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.1<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Simpulan<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Ada lima macam
teknik akuntansi sektor publik yaitu akuntansi dana (fund accounting),
akuntansi anggaran (budgetary accounting), akuntansi komitmen (commitment
accounting), akuntansi kas, akuntansi akrual. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi anggaran</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> m</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">erupakan
teknik akuntansi yang menyajikan jumlah yang dianggarkan dengan jumlah aktual
dan dicatat secara berpasangan. Teknik akuntansi anggaran dapat membandingkan
secara sistematik dan kontinyu jumlah anggaran dengan realisasi anggaran.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
komitmen</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> a</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">dalah
sistem akuntansi yang mengakui transaksi dan mencatatnya pada saat order
dikeluarkan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
dana dimaknai sebagai entitas anggaran dan entitas akuntansi yang terpisah,
termasuk sumber daya nonkas dan utang diperhitungkan di dalamnya</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">kas, </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">pendapatan dicatat pada saat kas diterima, dan
pengeluaran dicatat ketika kas dikeluarkan. Kelebihan cash basis adalah
mencerminkan pengeluaran yang aktual, riil, dan objektif</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
akrual</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> d</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">iyakini
dapat menghasilkan laporan keuangan yang lebih dapat dipercaya, lebih akurat,
lebih komprehensif, dan relevan untuk pengambilan keputusan ekonomi, sosial,
dan pol</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">i</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">tik.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perbedaan
antara akuntansi berbasis kas dengan akuntansi berbasis akrual</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> adalah b</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">asis kas: penerimaan kas-pengeluaran kas=perubahan
kas</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">; b</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">asis
akrual: pendapatan-biaya=rugi/laba</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">; p</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">endapatan:
penerimaan kas selama satu periode akuntansi-saldo awal piutang+saldo akhir
piutang</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">; b</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">iaya:
kas yang dibayarkan selama satu periode akuntansi-saldo awal utang+saldo akhir
utang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Single entry</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> digunakan
sebagai dasar pembukuan dengan alasan utama demi kemudahan dan
kepraktisan. Seiring semakin tingginya
tuntutan, maka perubahan dari <i>single
entry</i> menjadi <i>double entry</i>
dipandang sebagai solusi yang mendesak untuk diterapkan. Pengaplikasian
pencatatan dengan sistem double entry ditujukan untuk menghasilkan laporan
keuangan yang <i>auditable</i> dan <i>traceable</i>.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Teori memiliki 3
karakteristik, nyaitu : kemampuan untuk menerangkan atau menjelaskan fenomena
yang ada <i>(the ability to explain),</i>
kemampuan untuk memprediksi <i>(the ability
to predict),</i> kem</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">am</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">puan
mengendalikan fenomena <i>(the ability to
control given phenomena).</i> Pada dasarnya terdapat 3 tujuan dalam mempelajari
teori akutansi, yaitu : untuk memahami praktek akutansi yang ada saat ini,
mempelajari kelemahan dan kekurangan dari praktek akutansi yang saat ini di
lakukan, memperbaiki praktek akutansi yang akan dat</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">a</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ng.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Suatu
disiplin ilmu dapar di klasifikasikan menjadi 5 kelompok, yaitu : ilmu murni
atau abstrak <i>(abstract sciences),</i>
ilmu deskriptif <i>(general descriptive
sciences)</i>, ilmu derivative <i>(special
derivativesciences),</i> ilmu sipnotis <i>(synoptic
sciences),</i> dan ilmu terapan <i>(appliend
sciences).</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
menghasilkan laporan keuangan sector public yang relevan dan dapat di andalkan
terdapat beberapa kendala yang dihadapi akutansi sector public. Hambatan
tersebut adalah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Obyektivitas</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, k</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">onsistensi</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, d</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">aya
banding</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, t</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">epat
waktu</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, e</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kon</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">o</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">mis
dalam penyajian laporan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, m</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">aterialitas</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">DAFTAR PUSTAKA<o:p></o:p></span></b></div>
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<br /></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Nordiawan, Dedi. 2006.
Akuntansi Sektor Publik. Jakarta: Salemba Empat.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mardiasmo. 2002.
Akuntansi Sektor Publik. Yogyakarta: Andi Yogyakarta.<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com2tag:blogger.com,1999:blog-3031053785582559932.post-17798110378623766152013-10-22T00:48:00.002+07:002013-10-22T00:48:24.129+07:00Akuntansi Manajemen dan Sistem Pengendalian Manajemen Sektor Publik<div class="MsoNormalCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.6pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PEND</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">AHULUAN<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peran utama
akuntansi manajemen sektor publik adalah menyediakan informasi akuntansi
yangakan digunakan manajer publik dalam melakukan fungsi perencanaan dan
pengendalian organisasi.Akuntansi manajemen merupakan bagian dari suatu sistem
pengendalian manajemen yang integral.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Definisi
akuntansi manajemen adalah suatu proses pengidentifikasian,
pengukuran,pengakumulasian, penganalisaan, penyiapan, penginterpretasian, dan
pengkomunikasian informasifinancial yang digunakan manajemen untuk perencanaan,
evaluasi, dan pengendalian organisasiserta untuk menjamin bahwa sumber daya
digunakan secara tepat dan akuntabel. Akuntansi manajemen berbeda dengan
akuntansi keuangan.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi
manajemen sektor publik terkait dengan pemberian informasi kepada pihak
intern organisasi, sedangkan akuntansi keuanganterkait dengan pelaporan dan
pengkomunikasian laporan keuangan terhadap pihak eksternalorganisasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<i><span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">PSAM</span></i><span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> menurut <i>“Institute of Management Accounting”</i> adalah sebagai suatu proses pengidentifikasian, pengukuran, pengakumulasian,
penganalisaan, penyiapan, penginterpretasian dan pengkomunikasian financial
yang digunakan oleh manajmen untuk perencanaan, evaluasi, dan pengendalian
organisasi serta menjamin bahwa sumberdaya digunakan scara tepat dan
akuntabel”. <o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Chartered Institute of Management Accountants
mendefinisikan akuntansi manajemen sebagai suatu bagian integral dari manajemen
yang terkait dengan pengidentifikasian, penyajian, dan penginterpretasian yang
digunakan untuk :</span><span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Perumusan Strategi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perencanaan dan pengendalian aktivitas</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pengambilan keputusan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; mso-list: l27 level1 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pengoptimalan penggunaan sumber daya</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pengungkapan (<i>disclosure</i>) kepada <i>shareholders
</i>dan pihak luar organisasi</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; mso-list: l27 level1 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pengungkapan kepada karyawan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; mso-list: l27 level1 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perlindungan aset.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;"><o:p></o:p></span></div>
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<br /></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Perbedaan pokok
Akuntansi Manajemen dengan Akuntansi Keuangan
;<o:p></o:p></span></div>
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<tbody>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">AKMEN SP<o:p></o:p></span></div>
</td>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">AKKEU<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">a. Terkait dg. Pemberian informasi kpd pihak
intern organisasi,<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">b. Memberikan laporan yg sifatnya prospektif,
yaitu digunakan unt. Perencanaan masa yad. <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 180.0pt;" valign="top" width="240">
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<span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">a. Terkait dg pelaporan & pengkomunikasian informasi kpd pihak
ekternal organisasi,<o:p></o:p></span></div>
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<span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">b. Memberikan informasi yg bersifat laporan historis dan retrospektif,
yaitu berupa laporan masa lalu.<o:p></o:p></span></div>
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</tr>
</tbody></table>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Desain pengembangan
akuntansi management harus di kaitkan dengan orang-orang yang akan menjalankan
sistem tersebut.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -14.75pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">AKUNTA<span style="letter-spacing: -.6pt;">NSI SEB</span>AGAI ALA<span style="letter-spacing: -.6pt;">T PERENC</span>ANAAN ORGANISASI<o:p></o:p></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal
perencanaan akuntansi manajemen berperan dalam pemberian informasi historis
danprospektif untuk memfasilitasi perencanaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Proses perencanaan melibatkan:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aspek perilaku (partisipasi dalam pengembangan sistem perencanaan)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penetapan tujuan, dan<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemilihan alat yang tepat untuk memonitor perkembangan pencapaian tujuan.<o:p></o:p></span></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Akuntansi Manajemen
berperan dalam pemberian informasi historis dan prospektif untuk memfasilitasi perencanaan,
sedangkan perencanaan merupakan suatu proses untuk mencapai sasaran
organisasi. Oleh karena itu perencanaan organisasi sangat penting
dilakukan untuk mengantisipasi keadaan dimasa yang akan datang.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tiga jenis informasi akuntansi
sebagai alat perencanaan:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi sifatnya rutin atau <i><span style="letter-spacing: .6pt;">ad hoc</span></i><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rutin : informasi rutin memerlukan percanaan yang reguler (laporan
keuangan bulanan)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adhoc : informasi ad hoc diperlukan untuk masalah yang temporer yang
membutuhkaninformasi segera.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi kuantitaf atau kualitaf .<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi disampaikan melalui saluran formal atau informal<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">AKUNTA<span style="letter-spacing: -.6pt;">NSI SEB</span>AGAI ALA<span style="letter-spacing: -.6pt;">T PEN</span>GENDALIAN ORGANISASI<o:p></o:p></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada organisasi
sektor publik sifatnya cenderung tidak mengejar laba dan dipengaruhi
politik yang besar, sehingga alat pengendaliannya lebih banyak berupa
aturan birokrasi.Terkait dengan pengukuran kinerja, terutama pengukuran
ekonomi, efisiensi, dan efektivitas,akuntansi manajemen memiliki peran utama
dalam pengendalian organisasi yaitumengkuantifikasikan keseluruhan kinerja
terutama dalam ukuran moneter .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Fungsi
utama informasi akuntansi pada dasarnya adalah pengendalian karena informasi
yangdiberikan bersifat kuantitatif dan umumnya dinyatakan dalam bentuk ukuran
finansial, sehinggamemungkinkan untuk dilakukan pengintegrasian informasi dari
tiap-tiap unit organisasi yang padaakhirnya membentuk gambaran kerja secara
keseluruhan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi
akuntansi memungkinkan bagiorganisasi untuk mengintegrasikan aktivitas
organisasi secara menyeluruh.Dalam memahami akuntansi sebagai alat pengendalian
perlu dibedakan penggunaaninformasi sebagai alat pengendalian keuangan dengan
akuntansi sebagai alat pengendalian organisasi.Pengendalian keuangan terkait
dengan peraturan atau sistem aliran uang dalam organisasi, khususnyamemastikan
bahwa organisasi memilik likuiditas dan solvabilitas yang cukup
baik.Pengendalian organisasi terkait pengintegrasian aktifitas fungsional ke dalam
sistem organisasi secarakeseluruhan. Pengendalian organisasi diperlukan untuk
menjamin bahwa organisasi tidak menyimpang dari tujuan dan strategi
organisasi yang telah ditetapkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.6pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PROSES PERENC</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ANAAN DA<span style="letter-spacing: -.6pt;">N PEN</span>GENDALIAN MANAJERIAL
ORGANISASI SEK<span style="letter-spacing: -.6pt;">TOR P</span>UBLIK<o:p></o:p></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perencanaan dan
pengendalian pada dasarnya merupakan suatu hal yang tidak bisa dipisahkan
dansaling bersinergi. Perencanaan dan pengendalian merupakan suatu proses yang
membentuk siklus,sehingga satu tahap akan terkait dengan tahap yang lain dan
terintegrasi dalam satu organisasi. Tahap proses perencanaan dan pengendalian
manajerial organisasi:<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perencanaan tujuan dan sasaran dasar.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perencanaan operasional.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penganggaran.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengendalian dan pengukuran.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelaporan, analisis, dan umpan balik.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Jones and Pendlebury (1996), membagi
proses perencanaan dan pengendalian manajerial pada organisasi sector Publio
menjadi lima tahap, yaitu :<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> a)
perencanaan tujuan dan sasaran dasar,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> b)
perencanaan operacional,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> c)
penganggaran,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> d) pengendalian dan pengukuran, dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> e)
pelaporan, analisia dan umpan balik.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">E.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PERAN AKUNTA<span style="letter-spacing: -.6pt;">NSI M</span>ANAJ<span style="letter-spacing: -.6pt;">EMEN
SE</span>K<span style="letter-spacing: -.6pt;">TOR P</span>UBLIK <o:p></o:p></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peran utama akuntansi manajemen dalam organisassi adalah memberikan
informasi akuntansi yangrelevan dan handal kepada manaer untuk melaksanakan
perencanaan dan pengendalian. Perencanaan dimulai sejak dilakukannya
perencanaan strategik, sedangkan pengendalian dilakukanterhadap pengendalian
tugas. Peran akuntansi manajemen dalam sektor publik meliputi:<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perencanaan strategik.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemberian informasi biaya.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penilaian investasi.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penganggaran.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penentuan biaya pelayanan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penilaian kerja.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo3; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perencanaan
strategik.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.2pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tahap ini
manajemen organisasi membuat alternatif-alternatif program yang dapat
mendukungstrategi organisasi yang kemudian diseleksi dan dipilih program yang
sesuai dengan skala prioritas. Peran akuntansi manajemen disini adalah
memberikan informasi untuk menentukan berapa biaya program (cost of program)
dan biaya dari suatu aktivitas ( cost of activity), sehingga manajer dapatmenentukan
anggaran yang dibutuhkan terkait dengan sumber daya yang dimiliki. 3
permasalahan yang dihadapkan pada akuntansi sektor publik:<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Efisiensi biaya.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kualitas produk.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelayanan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagian biaya yang terjadi di sektor publik merupakan discretionary costs
(biaya ditetapkan diawalanggaran), maka peran manajer publik sangat penting
dalam mengendalikan biaya. akuntansi sektor publik erat hubungannya dengan
proses pemilihan program, penentuan biaya, dan manfaat programserta
penganggaran.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Jenis-jenis strategi
adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi Integrasi.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Integrasi ke depan, integrasi ke belakang, integrasi
horizontal kadang semuanya disebut sebagai integrasi vertikal. Strategi
integrasi vertikal memungkinkan perusahaan dapat mengendalikan para
distributor, pemasok, dan / atau pesaing.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi Intensif<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Penetrasi pasar, dan pengembangan produk kadang disebut
sebagai strategi intensif<br />
karena semuanya memerlukan usaha-usaha intensif jika posisi persaingan
perusahaan dengan produk yang ada hendak ditingkatkan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi Diversifikasi<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Terdapat tiga jenis strategi diversifikasi, yaitu
diversifikasi konsentrik, horizontal, dan konglomerat. Menambah produk atau
jasa baru, namun masih terkait biasanya disebut diversifikasi konsentrik.
Menambah produk atau jasa baru yang tidak terkait untuk pelanggan yang sudah
ada disebut diversifikasi horizontal. Menambah </span><a href="http://jurnal-sdm.blogspot.com/2009/04/produk-jasa-pengertian-karakteristik.html"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">produk atau
jasa</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;"> baru yang tidak disebut diversifikasi konglomerat.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi Defensif<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Disamping strategi integrative, intensif, dan
diversifikasi, organisasi juga dapat menjalankan strategi rasionalisasi biaya,
divestasi, atau likuidasi.<br />
Rasionalisasi Biaya, terjadi ketika suatu organisasi melakukan restrukturisasi
melalui penghematan biaya dan aset untuk meningkatkan kembali penjualan dan
laba yang sedang menurun. Kadang disebut sebagai strategi berbalik (turnaround)
atau reorganisasi, rasionalisasi biaya dirancang untuk memperkuat kompetensi
pembeda dasar organisasi. Selama proses rasionalisasi biaya, perencana strategi
bekerja dengan sumber daya terbatas dan menghadapi tekanan dari para pemegang
saham, karyawan dan media. Divestasi adalah menjual suatu divisi atau bagian
dari organisasi. Divestasi sering digunakan untuk meningkatkan modal yang selanjutnya
akan digunakan untuk akusisi atau investasi strategis lebih lanjut. Divestasi
dapat menjadibagian dari strategi rasionalisasi biaya menyeluruh untuk
melepaskan organisasi dari bisnis yang tidak menguntungkan, yang memerlukan
modal terlalu besar, atau tidak cocok dengan aktivitas lainnya dalam
perusahaan. Likuidasi adalah menjual semua aset sebuah perusahaan secara
bertahap sesuai nilai nyata aset tersebut. Likuidasi merupakan pengakuan
kekalahan dan akibatnya bisa merupakan strategi yang secara emosional sulit
dilakukan. Namun, barangkali lebih baik berhenti beroperasi daripada terus
menderita kerugian dalam jumlah besar.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi Umum Michael
Porter<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Menurut Porter, ada tiga landasan strategi yang dapat
membantu organisasi memperoleh keunggulan kompetitif, yaitu keunggulan biaya,
diferensiasi, dan fokus. Porter menamakan ketiganya strategi umum. Keunggulan
biaya menekankan pada pembuatan produk standar dengan biaya per unit sangat
rendah untuk konsumen yang peka terhadap perubahan harga. Diferensiasi adalah
strategi dengan tujuan membuat produk dan menyediakan jasa yang dianggap unik
di seluruh industri dan ditujukan kepada konsumen yang relatif tidak terlalu
peduli terhadap perubahan harga. Fokus berarti membuat produk dan menyediakan
jasa yang memenuhi keperluan sejumlah kelompok kecil konsumen.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
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<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Tingkat-tingkat Strategi</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Dengan merujuk pada pandangan Dan Schendel dan
Charles Hofer, Higgins (1985) menjelaskan adanya empat tingkatan strategi.
Keseluruhannya disebut Master Strategy, yaitu: enterprise strategy, corporate
strategy, business strategy dan functional strategy.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Enterprise Strategy<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi ini berkaitan dengan respons masyarakat. Setiap
organisasi mempunyai hubungan dengan masyarakat. Masyarakat adalah kelompok
yang berada di luar organisasi yang tidak dapat dikontrol. Di dalam masyarakat
yang tidak terkendali itu, ada pemerintah dan berbagai kelompok lain seperti
kelompok penekan, kelompok politik dan kelompok sosial lainnya. Jadi dalam
strategi enterprise terlihat relasi antara organisasi dan masyarakat luar,
sejauh interaksi itu akan dilakukan sehingga dapat menguntungkan organisasi.
Strategi itu juga menampakkan bahwa organisasi sungguh-sungguh bekerja dan
berusaha untuk memberi pelayanan yang baik terhadap tuntutan dan kebutuhan
masyarakat.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Corporate Strategy<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi ini berkaitan dengan misi organisasi, sehingga
sering disebut Grand Strategy yang meliputi bidang yang digeluti oleh suatu
organisasi. Pertanyaan apa yang menjadi bisnis atau urusan kita dan bagaimana
kita mengendalikan bisnis itu, tidak semata-mata untuk dijawab oleh organisasi
bisnis, tetapi juga oleh setiap organisasi pemerintahan dan organisasi
nonprofit. Apakah misi universitas yang utama? Apakah misi yayasan ini, yayasan
itu, apakah misi lembaga ini, lembaga itu? Apakah misi utama direktorat
jenderal ini, direktorat jenderal itu? Apakah misi badan ini, badan itu? Begitu
seterusnya. Jawaban terhadap pertanyaan-pertanyaan itu sangat penting dan kalau
keliru dijawab bisa fatal. Misalnya, kalau jawaban terhadap misi universitas
ialah terjun kedalam dunia bisnis agar menjadi kaya maka akibatnya bisa menjadi
buruk, baik terhadap anak didiknya, terhadap pemerintah, maupun terhadap bangsa
dan negaranya. Bagaimana misi itu dijalankan juga penting. Ini memerlukan
keputusan keputusan stratejik dan perencanaan stratejik yang selayaknya juga
disiapkan oleh setiap organisasi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Business Strategy<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi pada tingkat ini menjabarkan bagaimana merebut
pasaran di tengah masyarakat. Bagaimana menempatkan organisasi di hati para
penguasa, para pengusaha, para donor dan sebagainya. Semua itu dimaksudkan
untuk dapat memperoleh keuntungan-keuntungan stratejik yang sekaligus mampu
menunjang berkembangnya organisasi ke tingkat yang lebih baik.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Functional Strategy<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi ini merupakan strategi pendukung dan untuk
menunjang suksesnya strategi lain. Ada tiga jenis strategi functional yaitu:<o:p></o:p></span></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level3 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">•<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi functional ekonomi<o:p></o:p></span></div>
<div class="MsoNormalCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">yaitu mencakup fungsi-fungsi yang memungkinkan organisasi
hidup sebagai satu kesatuan ekonomi yang sehat, antara lain yang berkaitan dengan
keuangan, pemasaran, sumber daya, penelitian dan pengembangan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">• Strategi functional manajemen<o:p></o:p></span></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">mencakup fungsi-fungsi manajemen yaitu planning,
organizing, implementating, controlling, staffing, leading, motivating,
communicating,decision making, representing, dan integrating.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level3 lfo11; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">•<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">Strategi isu stratejik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: Calibri;">fungsi utamanya ialah mengontrol lingkungan, baik
situasi lingkungan yang sudah diketahui maupun situasi yang belum diketahui
atau yang selalu berubah. Tingkat-tingkat strategi itu merupakan kesatuan yang
bulat dan menjadi isyarat bagi setiap pengambil keputusan tertinggi bahwa
mengelola organisasi tidak boleh dilihat dari sudut kerapian administratif
semata, tetapi juga hendaknya memperhitungkan soal “kesehatan” organisasi dari
sudut ekonomi.<o:p></o:p></span></div>
<div class="MsoNormalCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemberian informasi biaya<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.2pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kategori biaya
dalam organisasi sektor publik:<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l32 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya input</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: adalah sumber daya yang dikorbankan untuk memberikan pelayanan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya output:biaya yang dikeluarkan untuk mengantarkan produk hingga sampai
kepelanggan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l32 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya proses:diukur dengan mempertimbangkan fungsi organisasi, misal :
biayadepartemen produksi dll.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal pengambilan keputusan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">biayaakuntansi manajemen sektor publik membutuhkan cost <span style="letter-spacing: .6pt;">accounting</span>.Akuntansi biaya pada sektor
publik berperan memberikan informasi mengenai pengeluaranpublik yang dapat
digunakan oleh pihak internal (pemerintah) dan eksternal (masyarakat)
untuk perencanaan, pengendalian, dan pengambilan keputusan.Akuntansi
manajemen berperan memberikan informasi biaya yang meliputi
penentuanklasifikasi biaya, biaya apa saja yang masuk kategori biaya rutin dan
biaya modal, biaya tetap danvariabel, controllable dan uncontrollable. Proses
penentuan biaya meliputi 5 aktivitas :<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost finding : yaitu pemerintah mengakumulasi data mengenai biaya yang
dibutuhkan untuk menghasilkan produk atau jasa layanan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost recording : yaitu melakukan kegiatan pencatatan data ke sistem
organisasi.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost analyzing : yaitu melakukan analisis biaya, perubahan biaya, dan
volume kegiatan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Strategic cost reduction<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost reporting <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">P</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">enilaian </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nvestasi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi
manajemen diperlukan ketika organisasi hendak melakukan investasi yaitu dengan
menilaikelayakan investasi secara ekonomi dan finansial. Dalam menilai
investasi diperlukan identifikasi biaya, resiko, manfaat dan keuntungan dari
suatuinvestasi. Selain itu faktor yang harus diperhatikan adalah:<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tingkat diskonto.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tingkat investasi<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tingkat risiko<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ketidakpastian (country risk dan potical risk )<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber pendanaan untuk investasi yang akan dilakukan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penilaian investasi dalam sektor publik dilakukan dengan menggunakan
analisis biaya-manfaat (cost benefit analysis). Penilaian dengan metode
ini praktiknya sulit diterapkan karena sulit menentukanbiaya dan manfaat yang
berkaitan dengan analisi biaya sosial dan manfaat sosial. Sehingga
penilaianmenggunakan analisis efektivitas biaya (cost effectiveness analysis)
yang ditekankan seberapa besar dampak (outcome) yang dicapai dari suatu
proyek/investasi dengan biaya tertentu.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penganggaran<o:p></o:p></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi manajemen berperan untuk memfasilitasi terciptanya anggaran
publik yang efektif . Terkaitdengan 3 fungsi anggaran yaitu, alat alokasi
sumber daya publik, alat distribusi, dan stabilisasi, makaakuntansi manajemen
berperan vital dalam mengalokasikan dan mendistribusikan sumber dana
publik secara ekonomis, efisien, efektif, adil, dan merata.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penentuan biaya dan tarif pelayanan<o:p></o:p></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi manajemen digunakan untuk menentukan berapa biaya yang
dikeluarkan untuk memberikan pelayanan tertentu dan berapa tarif yang akan
dibebankan kepada pemakai jasapelayanan publik, termasuk menghitung tarif
subsidi yang diberikan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penilaian kinerja<o:p></o:p></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penilaian kinerja merupakan dari sistem pengendalian. Penilaian
dilaksanakan untuk mengetahuitingkat efisiensi dan efektivitas organisasi dalam
mencapai tujuan yang telah ditetapkan. Dalam halini akuntansi manajemen
berperan membuat indikator kinerja kunci dan satuan ukur untuk masing-masing
aktivitas yang dilakukan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">F.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sistem Pengendalian Manajemen Sektor Publik<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pengendalian manajemen meliputi beberapa
aktivitas yaitu: (1) perencanaan; (2) koordinasi antar berbagai bagian dalam
organisasi; (3) komunikasi informasi; (4) pengambilan keputusan; (5) memotivasi
orang-orang dalam organisasi agar berperilaku sesuai tujuan organisasi; (6)
pengendalian, dan (7) penilaian kinerja. System pengendalian manajemen sector
public berfokus pada bagaimana melaksanakan strategi organisasi secara efektif
dan efisien sehingga tujuan organisasi dapat dicapai. System pengendalian manajemen
tersebut harus didukung dengan perangkat lain berupa struktur organisasi yang
sesuai dengan tipe pengendalian manajemen yang digunakan, manajemen sumber daya
manusia, dan lingkungan yang mendukung.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Struktur organisasi harus sesuai dengan desain
system pengendalian manajemen, karena system pengendalian manajemen berfokus
pada unit-unit organisasi sebagai pusat pertanggungjawaban.Pusat-pusat
pertanggungjawaban tersebut merupakan basis perencanaan, pengendalian, dan
penilaian kinerja. Manajemen sumber daya manusia harus dilakukan sejak proses
seleksi dan rekrutmen, training, pengembangan, dan promosi hingga pemberhentian
karyawan. Factor lingkungan meliputi kestabilan politik, ekonomi, social,
keamanan, dsb.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">G.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Tipe Pengendalian Manajemen<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Tipe pengendalian manajemen dapat
dikategorikan menjadi tiga kelompok, yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; mso-list: l22 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pengendalian preventif <i>(preventive control)</i>. Dalam tahap ini pengendalian manajemen
terkait dengan perumusan strategi dan perencanaan strategic yang dijabarkan
dalam bentuk program-program.<i><o:p></o:p></i></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pengendalian operasional (operasional
control). Dalam tahap ini pengendalian manajemen terkait dengan pengawasan
pelaksanaan program yang telah ditetapkan melalui alat berupa anggaran.
Anggaran digunakan untuk menghubungkan perencanaan dengan pengendalian.<i><o:p></o:p></i></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pengendalian kinerja. Pada tahap ini
pengendalian manajemen berupa analisis evaluasi kinerja berdasarkan tolak ukur
kinerja yang telah ditetapkan.<i><o:p></o:p></i></span></div>
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<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">H.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Struktur Pengendalian Manajemen<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Struktur organisasi termanifestasi dalam
bentuk struktur pusat pertanggungjawaban yang dipimpin oleh manajer yang
bertanggungjawab terhadap aktivitas pusat pertanggungjawaban yang
dipimpinnya.Organisasi merupakan kumpulan dari berbagai pusat
pertanggungjawaban. Tujuan dibuatnya pusat-pusat pertanggungjawaban adalah:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai basis perencanaan, pengendalian, dan
penilaian kinerja manajer dan unit organisasi yang dipimpinnya.<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; mso-list: l9 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Untuk memudahkan mencapai tujuan organisasi<i><o:p></o:p></i></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Memfasilitasi terbentuknya <i>goal congruence<o:p></o:p></i></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Mendelegasikan tugas dan wewenang ke unit-unit
yang memiliki kompetensi sehingga mengurangi beban tugas manajer pusat.<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; mso-list: l9 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Mendorong kreativitas dan daya inovasi bawahan<i><o:p></o:p></i></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai alat untuk melaksanakan strategi
organisasi secara efektif dan efisien<i><o:p></o:p></i></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai alat pengendalian anggaran.<i><o:p></o:p></i></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Tanggungjawab manajer pusat adalah untuk
menciptakan hubungan yang optimal antara input dengan output. Input diukur
dengan jumlah sumber daya yang digunakan sedangkan output diukur dengan jumlah
produk/output yang dihasilkan.<i><o:p></o:p></i></span></div>
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<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">I.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pusat-pusat pertanggungjawaban<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pada dasarnya terdapat empat jenis pusat pertanggungjawaban:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pusat biaya <i>(expense centre)<o:p></o:p></i></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pusat
biaya adalah pusat pertanggungjawaban yang prestasi manajernya dinilai
berdasarkan biaya yang telah dikeluarkan.Suatu unit organisasi disebut sebagai
pusat biaya apabila ukuran kinerja dinilai berdasarkan biaya yang telah
digunakan (bukan nilai output yang dihasilkan). Pusat biaya banyak dijumpai
pada sector public karena output yang dihasilkan seringkali ada akan tetapi
tidak dapat diukur atau hanya dapat diukur secara fisik tidak dalam nilai
rupiahnya. Contohnya Departemen Produksi, Dinas Sosial, dan Dinas Pekerjaan
Umum.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pusat Pendapatan<i> (revenue centre)<o:p></o:p></i></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Adalah
pusat pertanggungjawaban yang prestasi manajernya dinilai berdasarkan
pendapatan yang dihasilkan. Contohnya Dinas Pendapatan Daerah, dan Departemen
Pemasaran.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pusat Laba <i>(profit
centre)</i><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Adalah
pusat pertanggungjawaban yang menandingkan input dengan output dalam satuan
moneter. Kinerja manajer dinilai berdasarkan laba yang dihasilkan.Contohnya
BUMN dan BUMD, objek pariwisata milik PEMDA, bandara, dan pelabuhan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pusat Investasi <i>(investment centre)<o:p></o:p></i></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Adalah
pusat pertanggungjawaban yang prestasi manajernya dinilai berdasarkan laba yang
dihasilkan dikaitkan dengan investasi yang ditanamkan pada pusat
pertanggungjawaban yang dipimpinnya.Contohnya Departemen Riset dan Pengembangan
dan Balitbang.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Melalui pusat pertanggungjawaban anggaran
dibuat, dan jika telah disahkan anggaran dikomunikasikan kepada manajer level
menengah dan bawah untuk dilaksanakan. Manajer pusat pertanggungjawaban sebagai
<i>budget holder, </i>memiliki tanggung
jawab untuk melaksanakan anggaran. Pusat pertanggungjawaban memperoleh sumber
daya input berupa tenaga kerja, material, dsb yang dengan input tersebut
diharapkan dapat menghasilkan output dalam bentuk barang atau pelayanan pada
tingkat kualitas dan kuantitas tertentu. Anggaran mencerminkan nilai rupiah
dari input yang dialokasikan ke pusat-pusat pertanggungjawaban dan output yang
diharapkan atau level aktivitas yang dihasilkan. Pengendalian anggaran meliputi
pengukuran terhadap output dan belanja yang riil dilakukan dibandingkan dengan
anggaran. Adanya perbedaan atau varians antara hasil yang dicapai dengan yang
dianggarkan kemudian dianalisis untuk diketahui penyebabnya dan dicari siapa
yang bertanggungjawab atas terjadinya varians tersebut sehingga dapat segera
dilakukan tindakan korektif.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Tiap-tiap pusat pertanggungjawaban bertugas
untuk melaksanakan program atau aktivitas tertentu, dan penggabungan
program-program dari tiap-tiap pusat pertanggungjawaban tersebut seharusnya
mendukung program pusat pertanggungjawaban pada level yang lebih tinggi,
sehingga pada akhirnya tujuan umum organisasi dapat tercapai.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Setiap jenis pusat pertanggungjawaban
membutuhkan data mengenai belanja yang telah dilakukan dan output yang
dihasilkan selama masa anggaran. Laporan kinerja disiapkan dan dikirimkan ke
semua level manajemen untuk dievaluasi kinerjanya, yaitu dibandingkan antara
hasil yang telah dicapai dengan anggaran. Jika system pengendalian anggaran
berjalan dengan baik, maka informasi yang dikirimkan kepada manajer harus
relevan dan tepat waktu.Informasi yang relevan merupakan informasi yang
terbarudan akurat.Informasi yang relevan adalah informasi yang dapat membedakan
dengan jelas antara biaya yang dapat dikendalikan secara langsung dengan biaya-biaya
yang tidak dapat dikendalikan oleh manajer pusat pertanggungjawaban.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Untuk biaya yang sifatnya <i>controllable</i> pengendaliannya dapat dilakukan dengan menetapkan
standar biaya yang tepat.Penetapan standar biaya dapat dilakukan dengan
menggunakan Standar Analisa Belanja (SAB). Untuk biaya yang sifatnya <i>uncontrollable</i> yang biasanya berupa <i>discretionaryexpenses </i> maka pengendaliannya dilakukan melalui
perencanaan anggaran yang ketat. Untuk menjembatani masalah tersebut, maka
setiap pusat pertanggungjawaban perlu ditetapkan tolak ukur kinerjanya.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pusat pertanggungjawaban dapat berfungsi
sebagai jembatan untuk dilakukannya <i>bottom
up budgeting </i>atau<i> participative
budgeting</i>.Keberadaan departemen anggaran dan komite anggaran pada pusat
pertanggungjawaban sangat perlu untuk membantu terciptanya anggaran yang
efektif.Informasi yang terkait dengan system pengendalian anggaran biasanya
banyak diketahui oleh bagian departemen anggaran. Departemen anggaran memiliki
fungsi sbb:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Menetapkan prosedur dan formulir untuk persiapan
anggaran<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;"> Mengkoordinasikan dan membuat asumsi-asumsi
sebagai dasar anggaran.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Membantu mengkomunikasikan anggaran ke seluruh
bagian organisasi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Menganalisis anggaran yang diajukan dan
membuat rekomendasi kepada <i>budgetee</i>
dan manajer pusat pertanggungjawaban<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 31.5pt; mso-list: l28 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Menganalisis kinerja anggaran yang dilaporkan,
menginterpretasikan hasil, dan menyiapkan ikhtisar laporan untuk manajer pusat
pertanggungjawaban <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Menyiapkan pembuatan revisi anggaran jika
diperlukan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Komite anggaran biasanya terdiri dari para
pimpinan puncak seperti kepala departemen, kepala dinas, kepala biro, dsb.
Komite anggaran juga memiliki peran yang vital.Komite anggaran bertugas
menyusun anggaran untuk tiap-tiap unit operasi.Departemen anggaran dan komite
anggaran merupakan perangkat yang berada pada pusat pertanggungjawaban. Selain merupakan alat yang vital untuk
pelaksanaan dan pengendalian anggaran, pusat pertanggungjawaban juga merupakan
basis pengukuran kinerja yaitu pembandingan antara apa yang telah dicapai oleh
unit organisasi dengan anggaran yang telah ditetapkan.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l13 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">J.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Proses Pengendalian Manajemen Sektor Publik<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Proses pengendalian manajemen pada organisasi
sector public dapat dilakukan dengan menggunakan saluran komunikasi formal
maupun informal. Saluran komunikasi formal terdiri dari: (1) perumusan strategi
(strategy formulation); (2) perencanaan strategic (strategic planning); (3)
penganggaran; (4) operasional (pelaksanaan anggaran); (5) evaluasi kinerja.
Saluran komunikasi informal dapat dilakukan melalui komunikasi langsung,
pertemuan informal, diskusi, atau melalui metode <i>management by walking around.</i>Pengendalian organisasi dapat berupa
aturan dan prosedur birokrasi atau melalui system pengendalian dan manajemen
informasi yang dirancang secara formal.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Dalam suatu organisasi, system pengendalian
manajemen hendaknya dapat menjadi jembatan dalam mewujudkan adanya <i>goal congruence, </i>yaitu keselarasan
antara tujuan organisasi dengan tujuan personal.Factor-faktor yang mempengaruhi
<i>goal congruence </i>tersebut dapat
dikategorikan dalam dua kelompok yaitu faktor pengendalian formal dan factor
informal. Factor pengendalian formal misalnya adalah system pengendalian
manajemen, system aturan, dan<i>reward &
punishment system. </i>Factor informal yang bersifat eksternal misalnya etos
kerja dan loyalitas karyawan sedamngkan yang bersifat internal misalnya: kultur
organisasi, gaya manajemen, dan gaya komunikasi. <o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perumusan
Strategi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Adalah proses penentuan visi, misi, tujuan,
sasaran, target, arah dan kebijakan, serta strategi organisasi. Perumusan
strategi merupakan tugas dan tanggung jawab manajemen puncak. Dalam organisasi
pemerintahan, perumusan strategi dilakukan oleh dewan legislative yang hasilnya
berupa GBHN yang akan menjadi acuan bagi eksekutif untuk bertindak. Hasil
perumusan strategi lebih bersifat permanen dan berjangka panjang.Revisi atau
mengadopsi strategi dilakukan jika terdapat factor lingkungan yang berubah yang
dapat berupa ancaman atau peluang baru.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Strategi yang dihasilkan dari proses perumusan
strategi merupakan strategi global atau dalam perusahaan disebut <i>corporate level strategy. </i>Srategi makro
tersebut kemudian dijabarkan menjadi strategi yang lebih mikro dalma bentuk
program-program, kegiatan atau proyek.Untuk melaksanakan program tersebut diperlukan
anggarandan pusat pertanggungjawaban dalam bentuk unit-unit kerja organisasi
sebagai alat perencanaan dan pengendalian anggaran.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Salah satu metode penentuan strategi adalah
dengan menggunakan analisis SWOT <i>(strength,
weakness, opportunity, threat).</i>Analisis SWOT dikembangkan dengan
menganalisis factor internal organisasi yang menjadi kekuatan dan kelemahan
organisasi dan memperhitungkan factor eksternal berupa ancaman dan peluang.
Berdasarkan analisis SWOT tersebut, organisasi dapat menentukan strategi
terbaik untuk mencapai tujuan organisasi.Strategi perusahaan dapat berubah atau
mengalami revisi, jika terdapat lingkungan yang berubah yang dipengaruhi oleh
adanya ancaman dan kesempatan misalnya adanya inovasi teknologi baru, peraturan
pemerintah baru atau perubahan lingkungan politik dan ekonomi local dan global.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sama halnya dengan sector swasta, tahap paling
awal dari manajemen strategic pada sector public adalah perencanaan.Perencanaan
dimulai dari perumusan strategi. Olsen dan Ealdi (1982) menyatakan bahwa proses
perumusan strategi terdiri atas lima komponen dasar yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l30 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pernyataan misi dan tujuan umum organisasi
yang dirumuskan oleh manajemen eksekutif organisasi dan memberikan rerangka
pengembangna strategi serta target yang akan dicapai.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l30 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Analisis atau <i>scanning </i>lingkungan terdiri dari pengidentifikasian dan pengukuran
factor-faktor eksternal yang sedang dan akan terjadi dan kondisi yang akan
dipertimbangkan pada saat merumuskan strategi organisasi.<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l30 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Profil internal dan audit sumber daya, yang
mengidentifikasi dan mengevaluasi kekuatan dan kelemahan organisasi dalam hal
berbagai factor yang perlu dipertimbangkan dalam perencanaan strategic<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l30 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perumusan, evaluasi, dan pemilihan strategi<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l30 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Implementasi dan pengendalian rencana
strategic<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 42.55pt; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sementara
itu Bryson (1995) membuat model delapan langkah untuk memfasilitasi proses
perumusan strategi yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo17; tab-stops: 42.55pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Memulai dan menyetujui proses perencanaan
strategic<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo17; tab-stops: 42.55pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Identifikasi apa yang menjasdi mandate
organisasi<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo17; tab-stops: 42.55pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Klarifikasi misi dan nilai-nilai organisasi<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo17; tab-stops: 42.55pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Menilai lingkungan eksternal(peluang dan
ancama)<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo17; tab-stops: 42.55pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Menilai lingkungan internal (kekuatan dan
kelemahan)<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo17; tab-stops: 42.55pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Identifikasi isu strategic yang sedang
dihadapi organisasi<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo17; tab-stops: 42.55pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perumusan strategi untuk memanage isu-isu<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo17; tab-stops: 42.55pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Menetapkan visi organisasi untuk masa kedepan.<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 10.35pt; tab-stops: 42.55pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perencanaan Strategik<i><o:p></o:p></i></span></b></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 180.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">System pengendalian manajemen diawali dari
perencanaan strategic. Perencanaan strategic adalah proses penentuan
program-program , aktivitas, atau proyek yang akan dilaksanakan oleh suatu
organisasi dan penentuan jumlah alokasi sumberdaya yang akan dibutuhkan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 180.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perbedaaannya dengan perumusan strategi adalah
perumusan strategi merupakan proses untuk menentukan strategi, sedangkan
perencanaan strategi adalah proses menentukan bagaimana mengimplementasikan
strategi tersebut. Dalam proses perumusan strategi, manajemen memutuskan visi,
misi, dan tujuan organisasi serta strategi untuk mencapai tujuan organisasi.
Perencanaan strategi merupakan proses menurunkan strategi dalam bentuk
program-program dan merupakan proses yang sistematik yang memiliki prosedur dan
skedul yang jelas. Organisai yang tidak memiliki atau tidak melakukan
perencanaan strategic akan mengalami masalah dalam penganggaran. Orientasi
dilakukannya manajemen strategi pada organisasi public menuntukt adanya <i>strategic vision, strategic thinking,
strategic leadership dan strategic organization.<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 180.0pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Manfaat
Perencanaan Strategik bagi Organisasi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 180.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perencanaan strategic sangat penting bagi
organisasi. Manfaat perencanaan strategic bagi organisasi anatar lain :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l12 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai sarana untuk memfasilitasi terciptanya
anggaran yang efektif<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l12 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai sarana untuk memfokuskan manajer pada
pelaksanaan strategi yang telah ditetapkan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l12 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai sarana untuk memfasilitasi
dilakukannya alokasi sumberdaya yang optimal<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l12 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai rerangka untuk pelaksanaan tindakan
jangka pendek<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l12 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai sarana untuk manajemen untuk dapat
memahami strategi organisasi secara lebih jelas<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l12 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Sebagai alat untuk memperkecil rentang
alternative strategi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Tujuan utama perencanaan strategic adalah
untuk meningkatkan komunikasi antara manajer puncak dengan manajer bawahnya.
Adanya komunikasi ini akan terjadi persetujuan antara manajer puncak dengan
manajer level bawah mengenai strategi terbaik untuk mencapai tujuan organisasi
yang ditetapkan yang akan mendorong terbentuknya <i>goal congruence</i>.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Mengubah Perencanaan Strategik menjadi Tindakan Nyata<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perencanaan strategic dapat digunakan untuk
membantu mengantisipasi dan memberikan arahan perubahan.Perencanaan strategic
bukan merupakan hasil akhir yang final. Perencanaan strategic harus didukung
hal-hal berikut :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l1 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Struktur pendukung, baik secara manajerial
maupun <i>political will<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l1 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">proses dan praktik implementasi dilapangan <i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l1 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">kultur organisasi<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">visi, misi, tujuan, strategi yang sudah
disusun secara baik dapat gagal dicapai apabila struktur organisasi tidak
mendukung strategi. Oleh karena itu, perlu dilakukan restrukturisasi dan
reorganisasi agar selaras dengan strategi dan desain system pengendalian
manajemen. Restrukturisasi tersebut didasarkan pada prinsip :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">perubahan struktur organisasi hendaknya dapat
meningkatkan kapasitas untuk mencapai strategi yang efektif. Dalam hal ini,
struktur organisasi hendaknya ramping, akan tetapi kaya fungsi. Konsekuensinya
adalah adanya penghapusan unit –unit yang disfungsional atau demerger dengan
unit lain yang hampir sama fungsinya, sehingga <i>overlapping</i> antar unit kerja dapat dihilangkan.<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Pimpinan eksekutif bertanggung jawab untuk
malaksanakan strategi dan arahan kebijakan hingga level bawah. Visi, misi,
tujuan organisai harus selalu dikomunikasikan dan ditanamkan keseluruh anggota
organisasi baik melalui komunikasi formal maupun informal.<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Dewan bertanggungjawab secara kolektif untuk
merencanakan strategi, kebijakan dan otorisasi alokasi sumberdaya, dan menilai
kinerja manajemen (eksekutif).<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Proses dan praktik implementasi dilapangan
terkait dengan prosedur dan system pengendalian. Perencanaan strategi tidak
akan efektif jika prosedur dan system pengendalian tidak sesuai dengan
strategi. Harus ada kejelasan wewenang dan tanggung jawab, pendelegasian
wewenang dan tugas.Selain itu harus didukung dengan adanya regulasi keuangan
pengendalian personel, dan manajemen kompensasi yang jelas dan <i>fair.<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Perencanaan strategic harus diikuti dengan
perubahan perilaku dan sikap anggota organisasi untuk melaksanakan
program-program secara efektif dan efisien.Program-program yang sudah dirancang
secara baik dapat gagal bila personel di lapangan bertindak tidak sesuai arah
dan strategi. Masalah lainnya yaitu adanya resistensi untuk berubah terutama
jika ada isu akan dilakukannya restrukturisasi dan reorganisasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Penganggaran <o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Tahap
penganggaran dalam proses pengendalian manajemen sector public merupakan tahap
yang dominan. Proses penganggaran pada organisasi sector public memiliki
karakteristik yang agak berbeda dengan penganggaran pada sector swasta.
Perbedaan tersebut terutama adalah adanya pengaruh politik dalam proses
penganggaran.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Penilaian
Kinerja<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Penilaian kinerja merupakan bagian dari proses
pengendalian manajemen yang dapat digunakan sebagai alat pengendalian.
Pengendalian manajemen melalui system penilaian kinerja dilakukan dengan cara
menciptakan mekanisme <i>reward and
punishment</i>. System pemberian penghargaan dan hukuman digunakan sebagai
pendorong bagi pencapaian strategi.System penilaian kinerja dan mekanisme <i>reward and punishment </i>harus didukung
dengan manajemen kompensasi yang memadai.Manajemen kompensasi merupakan
mekanisme penting untuk mendorong dan memotivasi manajer untuk mencapai tujuan
organisasi.Insentif positif bagi pancapaian tujuan disebut penghargaan <i>(reward) </i>yang dapat berupa finansial
misalnya kenaikan gaji, bonus, dan tunjangan, dan nonfinansial seperti promosi
jabatan<i>.</i>Sedangkan insentif negative
jika tujuan tidak tercapai disebut hukuman.Peran penting adanya penghargaan
dalam sebuah organisasi adalah untuk mendorong tercapainya tujuan organsasi dan
untuk menciptakan kepuasan bagi individu.Mekanisme pemberian sanksi dan hukuman
untuk kondisi tertentu diperlukan.Namun, orientasi penilaian kerja hendaknya
lebih diarahkan pada pemberian penghargaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Ad.a. Perencanaan strategik;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pada tahap perencanaan
sytrategik, manajemen organisasi strategik membuat alternatif-altenatif program
yang dapat mendukung strategi organisasi.
Program-program tersebut diseleksi dan dipilih program yang sesuai dengan
skala prioritas dan sumberdaya yang dimiliki.
Peran akuntansi manajemen adalah memberikan nformasi biaya program (cost
of program) dan berapa biaya suatu aktifitas (cost of activity), sehingga
berdasarkan informasi akuntansi manajer dapat menentukan berapa anggaran yang
dibutuhkan dikaitkan dengan sumberdaya yang dimiliki. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Ad.b. Pemberian informasi
Biaya ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dalam kontek organisasi sektor
Publik, biaya dikatagorikan menjadi 3 <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> a)
Biaya input (tenaga kerja, bahan
baku),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> b)
Biaya output (biaya pengantar produk sampai ke konsumen),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> c) Biaya proses (biaya berdasar fungsi,
misal : fungsi organisasi : - biaya personalia, biaya departemen, biaya dinas
dsb.)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi manajemen Sektor
Publik memiliki peran yang strategis dalam perencanaan finansial, terkait
dengan identifikasi biaya. Dalam
pengambilan keputusan diperlukan <i>Cost
Accounting</i> (akuntansi biaya).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Cost Accounting</span></i><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> berperan
memberikan informasi biaya pengeluaran publik yg digunakan oleh internal
(pemerintah), dan eksternal (masyarakat, LSM, DPRD, Universitas dsb) dalam
proses pengambilan keputusan <i>(decision
making).</i><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penetapan biaya berdasar
aktifitas <i>(activity based costing),</i>
terdiri dari :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a) <i>Cost
finding</i> (mengakumulasi biaya untuk menghasilkan produk/jasa).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b) <i>Cost recording</i> (kegiatan pencatatan data kedalam sistem akuntansi
organisasi),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">c) <i>Cost analyzing</i> (melakukan analisa biaya, mengidentifikasi jenis dan
perilaku biaya, perubahan biaya, dan volume kegiatan),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">d) <i>Strategic
cost reduction</i> (penghematan biaya agar tercapai value of money (efieinsi,
efektifitas dan ekonomis).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">e) <i>Cost reporting</i> (memberikan informasi biaya secara lengkap kepada pimpinan, dalam
bentuk : - internal report yg diagregasikan kedalam laporan yg disampaikan
kepada eksternal).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Ad.c. Penilaian Investasi ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Akuntansi manajemen
diperlukan untuk studi kelayakan investasi secara ekonomis dan finansial.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Faktor-faktor yg diperlukan
meliputi :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> * Tingkat. Diskonto, inflasi, risiko dan
turbulensi (ketidkpastian).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penilaian Investasi pada sektor
swasta lebih mudah dibanding pada sektor publik.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Swasta Menggunakan : NPV, IRR, ROA/ROI, Payback period dsb.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Sektor publik menggunakan
: <i>cost
benefit analysis</i>, yaitu membandingkan
antara Social cost dan social benefit, dan alat analisis biaya digunakan
”Analisis efektifitas biaya” <i>(cost effectiveness analysis).<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Manajemen sektor
publik sangat berperan vital dalam proses :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a) pemilihan program,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b) penentuan biaya program, dan <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> c) penganggaran.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akmen berperan dalam
memvasilitasi terciptanya anggaran publik yg efektif, yg terkait dengan 3
fungsi anggaran, yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a) sbg alat alokasi sumberdaya publik,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b) sbg alat distribusi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">c) sbg alat stabilisasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penentuan Biaya Pelayanan <i>(Cost of service)</i> dan Penetapan Tarif <i>(Charging of service).<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Cost of
service</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> dan <i>Charging of service</i>
merupakan rangkaian biaya yang sama-sama memerlukan informasi akuntansi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Intinya :
biaya murah, memuaskan pelayanan masyarakat dan memberikan kemaslahatan
yang maksimal bagi masyarakat.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Misal
Pemerintah daerah membangun “Puskesmas” atau
RSUD, tentunya dapat memberikan pelayanan kepada masyarakat dalam
kebutuhan kesehatan dan dengan tarif yang terjangkau, serta dapat membantu
masyarakat yang tidak mampu.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Ad.d.
Penganggaran<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dalam hal ini akuntansi manajemen memainkan peran
yang vital dalam proses pemilihan program, penentuan biaya program dan
penganggaran.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi manajemen berperan memfasilitasi
terciptanya anggaran public yang efektif, terkait dengan tiga fungsi anggaran,
yaitu :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l26 level1 lfo31; tab-stops: list 73.5pt; text-align: justify; text-indent: -19.5pt;">
<!--[if !supportLists]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">sebagai alat
alokasi sumberdaya public,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l26 level1 lfo31; tab-stops: list 73.5pt; text-align: justify; text-indent: -19.5pt;">
<!--[if !supportLists]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">alat
distribusi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l26 level1 lfo31; tab-stops: list 73.5pt; text-align: justify; text-indent: -19.5pt;">
<!--[if !supportLists]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">alat
stabilisasi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l26 level1 lfo31; tab-stops: list 73.5pt; text-align: justify; text-indent: -19.5pt;">
<!--[if !supportLists]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">alat untuk
proses mengalokasikan dan mendistribusikan sumberdaya secara ekonomis.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Ad.e.
Penentuan biaya pelayanan (cost
of service);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi manajemen diperlukan untuk menentukan
berapa biaya yang dikeluarkan untuk memberikan pelayanan tertentu dan berapa
tariff yang akan dibebankan kepada pemakai jasa pelayanan public.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penentuan biaya pelayanan public (cost of service)
dan penentuan tariff pelayanan merupakan satu rangkaian yang keduanya
bersama-sama membutuhkan informasi akuntansi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Ad.f.
Penilaian Kinerja<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penilaian kinerja merupakan
bagian dari system pengendalian.
Penilaian kinerja dilakukan untuk mengetahui tingkat efisiensi dan
efektifitasorganisasi dalam mencapai tujuan yang telah ditentukan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dalam tahap penilaian kinerja,
akuntansi manajemen berperan dalam pembuatan indikator kinerja kunci <i>(key performance indicator)</i> dan satuan
ukur untuk masing-masing aktifitas yang dilakukan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Peran Akuntansi Sektor Publik di
Indonesia semakin pes</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">at, seiring d</span><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">engan ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">a) Tap MPR
No. XV/1998 ; tentang
”Penyelenggaraan Otonomi Daerah”<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> b) UU No. 22 / 1999 tentang Otonomi Daerah,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> c) UU No. 33/2004, tentang Perimbangan Keuangan
antara Pemerintah Pusat dan Daerah adalah desentraliasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Korelasi antara Indek
Desentralisasi thp. Kualitas
Pemerintahan ;<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 59.4pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 480; width: 504px;">
<tbody>
<tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">No.<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> KOMPONEN <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Koefisien<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Korelasi Pearson<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">PARTISIPASI PUBLIK ;<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Kebebasan politik<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,599<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Stabilitas politik<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,604<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">ORIENTASI
PEMERINTAH :<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Efisiensi Peradilan (judicial effisi)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,544<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Efisiensi Birokrasi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,540<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Ketiadaan korupsi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,532<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">PEMBANGUNAN SOSIAL :<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Indek Pembangunan Manusia<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,369<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Keadilan distribuís pendapatan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,373<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">MANAJEMEN EKONOMI<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Independensi Bank Central<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,327<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Disiplin Manajemen Utang (ratio <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> utang thp. GDP)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,263<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">* Keterbukaan Ekonomi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,523<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">1+2+3+4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.0pt;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">GOVERNANCE
QUALITY INDEX<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">0,617<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Sumber : Teori desentralisasi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 5)
Manfaat Desentralisasi <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 72.0pt; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> a) Mendorong peningkatan partisipasi, prakarsa & kreatifitas
masyarakat dalam pembangunan dan mendorong pemerataan hasil pembangunan
diseluruh daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 72.0pt; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> b) Memperbaiki alokasi
sumberdaya produktif melalui pergeseran peran pengambilan keputusan publik
ketingkat pemerintah yang paling rendah yang memiliki informasi lengkap.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 72.0pt; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> c) Bermanfaat untuk penilaian investasi bagi
setiap daerah, terutama dalam meningkatkan pendapatan asli daerah. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 6)
E v a l u a s i <o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> a)
Rangkuman Akuntansi Manajemen Sektor Publik<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Akuntansi manajemen
memiliki kaitan yang sangat erat dengan system pengendalian manajemen sector
publik, karena system pengendalian manajemen memiliki dua komponen besar, yaitu
:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l31 level1 lfo32; tab-stops: list 63.75pt; text-align: justify; text-indent: -18.75pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(a)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">proses pengendalian
manajemen, dan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(b)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">struktur pengendalian
manajemen.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Sementara proses pengendalian manajemen melibatkan beberapa
aktifitas, antara lain :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(a)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">perencanaan,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(b)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">koordinasi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l15 level1 lfo33; tab-stops: list 63.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(c)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">komunikasi informasi,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(d)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pengambilan keputusan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l15 level1 lfo33; tab-stops: list 63.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(e)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">motivasi,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(f)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pengendalian, dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l15 level1 lfo33; tab-stops: list 63.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(g)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">penilaian kinerja.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Sedangkan struktur pengendalian terkait dengan desain struktur
organisasi yang tercermin dalam bentuk
pusat-pusat pertanggungjawaban.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Akuntansi manajemen sector public berfungsi sebagai penyedia
informasi untuk pengambilan keputusan ekonomi, social dan politik.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Disamping itu akuntansi manajemen juga berfungsi membatu
memberikan informasi untuk perencanaan dan pengendalian bagi manajer public.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Dalam organisasi sector public, berperan untuk merencanaan
strategi, memberikan informasi biaya, penilaian investasi, penganggaran dan
penentuan biaya pelayanan <i>(cost of service).</i><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";"> Pengertian dan Fungsi Sistem Pengendalian
Manajemen Sektor Publik <o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">a)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Pengertian Sistim
Pengendalian Manajemen Sektor Publik<o:p></o:p></span></div>
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<span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Sistem Pengendalian Manajemen adalah merupakan suatu proses untuk
menentukan suatu sasaran agar seluruh fungsi dapat melaksanakan sesuai dengan
fungsinya;<o:p></o:p></span></div>
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<span lang="NO-BOK" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Sedangkan proses
pengendalian manajemen adalah proses dimana manajer diseluruh tingkatan
memastikan bahwa orang-orang yang mereka awasi mengimplementasikan strategi
yang dimaksudkan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> b)
Fungsi Pengendalian Manajemen
meliputi :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 1)
perencanaan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 2)
koordinasi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 3)
komunikasi informasi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 4)
pengambilan keputusan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 5)
memotivasi orang2 dlm org.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 6)
pengendalian,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 7)
penilaian kinerja.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> c)
Tipe Pengendalian Manajemen<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Tipe Sistem Pengendalian
Manajemen Sektor Publik dikategorikan menjadi tiga kelompok, yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 1)
Pengendalian preventif (preventive control),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 2)
Pengendalian operasional (operastional control), dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 3)
Pengendalian kinerja (performance control)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> d)
Struktur Pengendalian Manajemen<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Struktur pengendalian
termanifestasi dalam bentuk struktur pusat pertang-gungjawaban <i>(responsibility centers).<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Tujuannya :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 1)
Sebagai basis perencanaan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 2)
Untuk memudahkan dalam mencapai tujuan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 3)
Memfasilitasi terbentuknya goal congruence,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 4)
Mendelegasikan tugas2 kpd nyg berkompeten,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 5)
Mendorong kreativitas & daya inivasi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 6)
Sbg alat unt melaksanakan strategi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 7)
Sbg alat pengendalian anggaran.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Sedangkan tanggungjawab
Manajer Pusat Pertanggungjawaban adalah untuk menciptakan hubungan yang optimal
antara sumberdaya input dengan output yang terkait dengan kinerja.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Pusat pertanggungjawaban dalam PSA,
dibedakan menjadi 4 kelopmpok, yaitu :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 1)
Pusat biaya <i>(cost center),<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 2)
Pusat pendapatan <i>(revenue center),<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 3)
Pusat laba <i>(profit center</i>) dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 4)
Pusat Investasi <i>(Investment
center).<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Hubungan Pusat
Pertanggungjawaban dengan Pengendalian anggaran ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> ”Responsibility center</span></i><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">, sebagai budget-holder memiliki tanggungjawab
untuk melaksanakan anggaran, dan anggaran menciptakan nilai rupiah dari input
yg dialokasikan dan output yg dihasilkan atau level aktifitas yg dihasilkan”. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Sedangkan pengendalian anggaran
meliputi pengukuran terhadap output dan belanja riil yang dibandingkan dengan
anggaran.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pusat pertanggungjawaban dapat
berfungsi sebagai jembatan untuk <i>bottom- up budgeting atau participating budgeting. <o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Berbagai informasi terkait
dengan sistem pengendalian anggaran, biasanya banyak diketahui oleh Departemen
Anggaran. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Departemen Anggaran memiliki
fungsi sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 1)
menetapkan prosedur untuk persiapan anggaran,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 2)
mengkoordinasikan dan mebuat asumsibg. dasar anggaran,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 3)
membantu mengkomunikasikan anggaran,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 4)
menganalisis anggaran yg diajukan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 5)
menganalisis kinerja anggaran,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> 6)
menyiapkan pembuatan revisi anggaran jika diperlukan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Komisi anggaran, biasanya terdiri dari
para pimpinan puncak (kepala departemen, kepala biro, kepala Dinas dan
sebagainya. Fungsinya adalah menyusun
anggaran untuk tiap-tiap aktifitas operasional.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">3.
Proses Pengendalian Manajemen
sektor Publik <o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Proses pengendalian manajemen
sektor publik dapat dilakukan dengan menggunakan saluran komunikasi baik
saluran formal maupun informal.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Saluran formal meliputi :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> a)
perumusan strategi <i>(strategic
formulation),<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> b)
perencanaan strategi <i>(strategic
planning),<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> c)
penganggaran ,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> d)
operasional,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> e)
evaluasi kinerja<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Saluran komunikasi informal biasanya
dilakukan dengan pertemuan informal, diskusi atau melalui metoda <i>Management
by walking around</i>.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Sistem pengendalian manajemen hendaknya
dapat menjadi jembatan dalam mencapai <i>”Goal congruence”</i> (keselarasan
antara tujuan organisasi dengan tujuan personal).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Faktor-faktor yg mempengaruhi proses
pengendalian terdiri dari dua kelompok :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo21; tab-stops: list 41.25pt; text-align: justify; text-indent: -23.25pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Faktor
pengendalian formal (sistem aturan,
reward & punishment), <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo21; tab-stops: list 41.25pt; text-align: justify; text-indent: -23.25pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Faktor
pengendalian informal (etos kerja, loyalitas karyawan dg istilah abdi negara
dan abdi masyarakat).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Strategi untuk mencapai tujuan organisasi
Sektor Publik dirumuskan dalam berbagai srtategi, antara lain berikut ini.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 1)
Perumusan strategi <i>(strategic planning) ;<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Perumusan strategi
merupakan proses penentuan visi, misi, tujuan, sasaran dan target <i>(outcome)</i> dan arah kebijakan serta
strategi organisasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Perumusan strategi merupakan tugas
manajemen puncak, yang dalam
pemerintah dilakukan oleh dewan
legislatif yang hasilnya berupa GBHN
yang menjadi acuhan bagi eksekutif untuk
bertindak. Strategi yang dihasilkan merupakan strategi global (makro), dalam
perusahaan disebut <i><span style="color: red;">”corporate level strategy”,</span></i>
yang kemudian dijabarkan dalam program kerja, atau proyek dalam unit-unit kerja
organisasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Metode penentuan strategi
yang lazim digunakan adalah analisis
SWOT, yaitu menganalisis kekuatan dan kelemahan baik faktor internal
maupun ekternal</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> Olsen dan Eadie (1982), merumuskan
5 rumusan strategi :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> a)
Pernyataan visi, misi dan tujuan organisasi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> b)
Analisis atau scanning lingkungan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> c)
Profil internal, atau audit sumberdaya,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> d)
Perumusan, evaluasi dan pemilihan strategi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> e)
Implementasi dan pengendalian rencana strategi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Initiate & agree process<o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Vision for future<o:p></o:p></span></b></div>
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<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Outcomes <o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 2)
Strategi Anggaran <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo28; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Konsep dan pengertian Anggaran Ssktor Publik ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> Anggaran
merupakan estimasi kinerja yang hendak dicapai selama periode tertentu, yang
dinyatakan dalam ukuran finansial, sedangkan penganggaran adalah proses untuk
mempersiapkan anggaran.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> Dengan
demikian Anggaran Sektor Publik adalah
suatu rencana kegiatan dalam bentuk perolehan pendapatan dan belanja
dalam satuan moneter.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> ASP merupakan
suatu rencana finansial yang menyatakan :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";">a) berapa biaya
atas rencana2 yg dibuat (pengeluaran/belanja),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"> b) berapa
banyak dan bgaimana cara memperoleh uang untuk mendanai (pendapatan)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">b) Aspek2 ASP :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> 1) aspek perencanaan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> 2) aspek pengendalian,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo29; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">aspek akuntabilitas publik.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">c) Pentingnya ASP
;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> ASP
sangat penting dalam rangka membantu menentukan tingkat kebutuhan masyarakat,
sehingga ASP merupakan blur-print keberadaan sebuah negara dan merupakan arahan
dimasa yg akan datang.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">d) Anggaran dan
Kebijakan Fiscal ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Kebijakan fiscal merupakan suatu usaha yang dilakukan
pemerintah untuk mempengaruhi keadaan ekonomi melalui sistim pengeluaran atau
sistim perpajakan dlam rangka mencapai tujuan tertentu.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";">Kriteria ASP ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo30; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";">merefleksikan perubahan prioritas,
keinginanb asyarakat,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo30; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="NL" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NL; mso-fareast-font-family: "Times New Roman";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="NL" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NL; mso-fareast-font-family: "Times New Roman";">menentukan penerimaan dan
pengeluaran (Departemen, pem. Propinsi
dan daerah).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> Dengan
demikian ASP penting karena :<o:p></o:p></span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";">(1) merupakan alat
pemerintah unt menetukan arah pembangunan,<o:p></o:p></span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"> (2) adanya keinginan dan kebutuhan masyarakat yg
tak terbatas,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"> (3) diperlukan untuk meyakinkan bahwa pemerintah
tlh bertanggungjawab kepada masyarakat.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"> e) Fungsi Anggaran Sektor Publik;<o:p></o:p></span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"> (1) alat perencanaan (planning tool),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"> (2) alat pengendalian(control tool),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"> (3) alat kebijakan fiskal (fiscal tool),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"> (4) alat politik (politic tool),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"> (5) alat koordinasi dan komunikasi,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> (6)
alat penilaian kinerja (performance measurement tool),<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> (7)
alat motifasi motivation tool), dan<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> (8)
alat menciptakan ruang publik (public sphere).<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> f)
Jenis-jenis</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> (1) Anggaran operasional (<i>operational budget),<o:p></o:p></i></span></div>
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<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> (2) Anggaran Modal <i>(capital/invesment budget).<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";"> g) Prinsip-prinsip ASP , meliputi :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">otorisasi legislatif,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Komprehensif,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Keutuhan anggranan,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Nondiscretionary appropriation,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Periodic,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">(6)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Akurat,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">(7)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Jelas dan <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">(8)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Diketahui publik.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
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<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Proses
Penyusunan Anggaran sektor Publik.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">APBN/APBD yg dipresentasikan eksekutif memberi informasi
rinci kpd DPR/DPRD dan masyarakat tenttang program2 apa yang direncanakan
pemerintah dlm meningkatkan kualitas kehidupam rakyat.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Tujuan penyusunan anggaran ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 48.75pt; margin-right: 0cm; margin-top: 0cm; mso-list: l23 level1 lfo25; tab-stops: list 48.75pt; text-align: justify; text-indent: -30.75pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">membantu pemerintah mencapai tujuan
fiskal dan meningkatkan kordinasi dalam lingkungan pemerintah,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 48.75pt; margin-right: 0cm; margin-top: 0cm; mso-list: l23 level1 lfo25; tab-stops: list 48.75pt; text-align: justify; text-indent: -30.75pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">membantu menciptakan efisiensi dan
keadilan dalam menyediakan barang dan jasa,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 48.75pt; margin-right: 0cm; margin-top: 0cm; mso-list: l23 level1 lfo25; tab-stops: list 48.75pt; text-align: justify; text-indent: -30.75pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">memungkinkan pemerintah untuk memenuhi
prioritas belanja,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 48.75pt; margin-right: 0cm; margin-top: 0cm; mso-list: l23 level1 lfo25; tab-stops: list 48.75pt; text-align: justify; text-indent: -30.75pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">meningkatkan transparansi dan
pertanggungjawaban pemerintah kpd DPR/DPRD dan masyarakat.<o:p></o:p></span></div>
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<br /></div>
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<b><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Faktor-faktor dominan dalam Penyusunan
Anggaran <o:p></o:p></span></b></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Faktor dominan ;<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">a)
Tujuan dan target yg hendak dicapai,<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">b)
Ketersediaan sumberdaya,<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">c)
Waktu yg dibutuhkan,<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">d) Faktor lain yg mempengaruhi anggaran
(politik, fluktuasi pasar, inflasi, bencana alam dll.)<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Prinsip Pokok dalam Siklus Anggaran.<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Richard Musgrave dalam Coe (1989),
mengidentifikasi 3 pertimbangan mengapa pemerintah perlu terlibat :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l29 level2 lfo23; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">stabilitas ekonomi,<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">redistribusi pendapatan,
dan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">alokasi sumberdaya.<o:p></o:p></span></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Lemahnya perencanaan anggaran memungkinkan 2 hal ;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">a)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><i><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">uderfinancing</span></i><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">,
(kekurangan anggaran/defisit),<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">b)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><i><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">overfinancing</span></i><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> (kelebihan anggaran)<o:p></o:p></span></div>
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<br /></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Henley et.al., 1990, siklus anggaran meliputi 4 tahap, al. :<o:p></o:p></span></div>
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<!--[if !supportLists]--><i><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">1)<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; line-height: normal;"> </span></span></i><!--[endif]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tahap
persiapan anggaran <i>(preparation),<o:p></o:p></i></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tahap ratifikasi <i>(approval/ratifikasi),</i><o:p></o:p></span></div>
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<!--[if !supportLists]--><i><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">3)<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; line-height: normal;"> </span></span></i><!--[endif]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tahap
implementasi <i>(implementation),<o:p></o:p></i></span></div>
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<!--[if !supportLists]--><i><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">4)<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; line-height: normal;"> </span></span></i><!--[endif]--><span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tahap
pelaporan dan evaluasi <i>(reporting &
evaluation).<o:p></o:p></i></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Paradigma baru dalam proses perencanaan APBD di Indonesia menekankan
pada pendekatan <i>”bottom-up planning</i>”
dengan tetap mengacu pada arah pembangunan pemerintah pusat.<o:p></o:p></span></div>
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<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Arah kebijakan pemerintah tertuang pada :<o:p></o:p></span></div>
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<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">PROPENAS,<o:p></o:p></span></div>
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<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">RENSTRA, dan<o:p></o:p></span></div>
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<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">REPETA.<o:p></o:p></span></div>
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<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">PP No. 108 tahun 2000, Pemda disyaratkan membuat Perda yg terdiri
atas Propeda (Renstrada) yg mengacu pada Propenas dan
Renstra.<o:p></o:p></span></div>
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<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">PP No. 105 tahun 2000, Penda bersama DPRD
menetapkan arah dan kebijakan umum APBD, setelah itu pemda menetapkan Strategi
dan Prioritas APBD.<o:p></o:p></span></div>
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<span lang="PT-BR" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Penjabaran RENSTRA dalam REPETADA dilengkapi dg. :<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">a)
pertimbangan2 yg berasal dari hasil evaluasi,<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
b) masukan aspirasi masyarakat,<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
c) pengkajian kondisi yg saat ini
terjadi, shg mengetahu kekuatan dan kelemahan yg sedang terjadi.<o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Contoh :<o:p></o:p></span></b></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 1.
Inisiatif strategi :<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
“Peningkatan sumberdaya pangan nasional”<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 2.
Program kerja :<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
a) Budidaya pertanian rakyat,<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
b) Mekanisasi pertanian /agraris,<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
c) Peningkatan tehnologi modern.<o:p></o:p></span></div>
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<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Sedangkan program kerja yang telah ditetapkan, kemudian dijabarkan dalam
rencana kerja tahunan berikut ini.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Ad. a. Budidaya pertanian
rakyat ;<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
1) pengadaan bibit unggul,<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
2) pengadaan pupuk,<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
3) pengolahan intensif,<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
4) pemenuhan pengairan/irigasi.
Dsb.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Ad.b. Mekanisasi agraris,
dijabarkan sbb. :<o:p></o:p></span></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 1) pengadaan mesin pertanian,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 2) pengolahan lahan,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 3) peningkatan kesuburan melalui sistem
tumpangsari, dsb.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="SV" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Ad. c.
Peningkatan tehnologi modern ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 1) pembajakan lahan melalui mesin-mesin,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 2) penyemaian bibit secara modern,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 3) penanaman melalui pesawat,<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 4) pengairan yg teratur (tidak pemborosan air)
dsb.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">3. Proyeksi anggaran :<o:p></o:p></span></b></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
1) pengadaan bibit (10,000 ha) a $ 10,000.-
.......... $ 100,000,000.-<o:p></o:p></span></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
2) pengadaan pupuk (10,000 ha
a $ 1,000 ) ............
$ 10,000,000.-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
3) pengolahan dan irigasi (10,000 ha a
$ 2, 000)..... $ 20,000,000,-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> Total anggaran budidaya
pertanian .............. $
130,000,000.-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Anggaran mekanisasi pertanian ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
pengadaan mesin-mesin (10 unit
tractor ) ………. $ 25,000,000.-<o:p></o:p></span></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
pengolahan melalui ahli agraris
............................
$ 15,000,000.-<o:p></o:p></span></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Total anggaran mekanisasi ........................... $
40,000,000.-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<b><span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">4. Anggaran
tehnologi pertanian :<o:p></o:p></span></b></div>
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<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
a. tehnologi pembibitan ............................ $
5,000,000.-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
b. tehnologi informasi pasar
...................... $ 7,500,000.-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IT" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">c.
tehnologi pengolahan data dan ll .......... </span><span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">$ 12,500,000.-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="FI" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Estimasi anggaran tehnologi
............................. $
25,000,000.-<o:p></o:p></span></div>
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<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
TOTAL ESTIMASI ANGGARAN SUMBERDAYA PANGAN TAHUN 2006 SEBESAR
………………………………….…… $ 195,000,000.-
<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> 5)
Rangkuman<o:p></o:p></span></b></div>
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<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">
Pengendalian manajemen meliputi beberapa aktifitas, antara lain :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">a)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">perencanaan (planning),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l31 level2 lfo32; tab-stops: list 99.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">b)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">koordinasi (coordinating),<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l31 level2 lfo32; tab-stops: list 99.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">c)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">komunikasi informasi (information
comunication),<o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pengambilan keputusan
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<!--[if !supportLists]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">e)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
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</span></span><!--[endif]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pengendalian (controlling),
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<!--[if !supportLists]--><span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">g)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
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Sistem pengendalian manajemen sektorpublik dirancang untuk mempengaruhi
orang-orang dalam suatu organisasi, agar berperilaku sesuai dengan tujuan
organisasi.<o:p></o:p></span></div>
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Sistem pengendalian manajemen harus didukung struktur organisasi yang
baik, dan struktur organisasi termanifestasi dalam bentuk struktur pusat
pertanggungjawaban (responsibity centres).<o:p></o:p></span></div>
<br />
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<span lang="ES" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Pusat pertanggungjawaban dapat berfungsi
sebagai jembatan untuk dapat dilakukannya bottom-up budgeting atau
participative budgeting, karena pusat pertanggungjawaban mengemban fungsi
sebagai budget holder.<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com0tag:blogger.com,1999:blog-3031053785582559932.post-49586924220145561382013-06-26T20:02:00.001+07:002013-10-22T00:47:46.213+07:00PENGANGGARAN<!--[if !mso]>
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<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">BAB 1</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">PENDAHULUAN</span></b></div>
<div class="MsoNormal" style="margin-left: 21.0pt; mso-list: l13 level2 lfo38; text-indent: -21.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Latar belakang</span></b></div>
<div class="MsoNormal" style="text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perencanaan merupakan bagian yang
tak dapat dipisahkan dari proses manajemen organisasi. Demikia</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">n</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
juga</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">anggaran mempunyai posisi sangat
penting. Anggaran mengungkapkan apa yang akan dilakukan di masa mendatang.
Pemikiran strategis di setiap organisasi adalah proses di mana manajemen
berpikir tentang pengintegrasian aktivitas ke arah tujuan organisasi. Semakin
bergejolak lingkungan pasar, teknologidan ekonomi eksternal, manajemen akan didorong
untuk menyusun strategi.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menurut
National Committee on Governmental Accounting (NCGA), saat ini Governmental
Accounting Standarts Board (GASB), definisi anggaran (budget) sebagai berikut:
Rencana operasi keuangan, yang mencakup estimasi pengeluaran yang diusulkan,
dan sumber pendapatan yang diharapkan untuk membiayainya dalam periode waktu
tertentu.<br />
Perencanaan dalam menyiapkan anggaran sangatlah penting. Bagaimanapun juga
jelas mengungkapkan apa yang akan dilakukan dimasa mendatang. Pemikiran
strategis disetiap organisasi adalah proses dimana manajemen berfikir tentang
pengintegrasian aktivitas organisasional ke arah tujuan yang beroerientasi
kesasaran masa mendatang. Semakin bergejolak lingkungan pasar, teknologi atau
ekonomi eksternal, manajemen akan didorong untuk menyusun stategi. Pemikiran
strategis manajemen, direalisasi dalam berbagai perencanaan, dan proses
integrasi keseluruhan ini didukung prosedur penganggaran organisasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran dapat dinterpretasikan
sebagai paket pernyataan perkiraan penerimaan dan pengeluaran yang diharapkan
akan terjadi dalam satu atau beberapa periode mendatang. Di dalam tampilannya,
anggaran selalu menyertakan data penerimaan dan pengeluaran yang terjadi di
masa lalu. Kebanyakan organisasi sektor publik melakukan perbedaan krusial
antara tambahan modal dan penerimaan, serta tambahan pendapatan dan
pengeluaran. Dampaknya adalah pemisahan penyusunan anggaran tahunan dan
anggaran modal tahunan. Jenis anggaran sektor publik adalah:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> (</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">a</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
Anggaran Negara dan Daerah APBN/APBD (Budget of state)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">; (b)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rencana
Kegiatan dan Anggaran Perusahaan (RKAP), yaitu anggaran usaha setiap BUMN/BUMD
serta badan hukum publik atau gabungan publik-swasta</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">. </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
penyusunan anggaran sektor publik umumnya disesuaikan dengan peraturan lembaga
yang lebih tinggi. Sejalan dengan pemberlakuan Undang-Undang Nomor 22 Tahun
1999 tentang Pemerintaha Daerah dan Undang-Undang Nomor 25 tentang Perimbangan
Keuangan antara Pemerintah Pusat dan Daerah, yang kemudian direvisi menjadi
Undang-Undang No. 32 Tahun 2004 tentang Pemerintahan Daerah dan UU No 33 Tahun
2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah, lahirlah
tiga paket perundang-undangan, yaitu UU No 17/2003 tentang Keuangan Negara, UU
No1/2004 tentang Perbendaharaan Negara, dan UUNo 15/2004 tentang Pemeriksaan
Pengelolaan dan Tanggung Jawab Keuangan Negara dan UU Sistem Perencanaan
Pembangunan Nasional, yang telah membuat perubahan mendasar dalam
penyelenggaraan pemerintahan dan pengatuan keuangan, khususnya Perencanaan dan
Anggaran Pemerintah Daerah dan Pemerintah Pusa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">t.</span></div>
<div class="MsoNormal" style="text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 21.0pt; mso-list: l13 level2 lfo38; text-indent: -21.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Permasalahan </span></b></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana konsep anggaran sektor publik?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana pengertian anggaran sektor publik?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana pentingnya anggaran sektor publik?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana fungsi anggaran sektor publik?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Apa saja jenis – jenis anggaran sektor publik?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaiman prinsip – prinsip anggaran sektor publik?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana proses penyusunan anggaran sektor publik?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Apa saja prinsip –prisip pokok dalam siklus anggaran?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana perkembangan anggaran sektor publik?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Apa yang dimaksud anggaran tradisonal?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana bentuk anggaran publik dengan pendekatan NPM?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaiman perubahan pendekatan anggaran?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana system anggaran kinerja?</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana penyusunan Zero Based Budgeting (ZBB)?</span></div>
<div class="MsoNormal" style="margin-left: 56.95pt; mso-list: l34 level1 lfo48; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bagaimana pengaplikasian planning, programing, and budgeting system
(PPBS)?</span></div>
<div class="MsoNormal" style="margin-left: 21.0pt; mso-list: l13 level2 lfo38; text-indent: -21.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.3<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Tujuan</span></b></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sesuai dengan
permasalahan yang telah dikemukakan di atas, maka tujuan dari penulisan makalah
ini adalah:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 57.0pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana konsep anggaran sektor publik</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana pengertian anggaran sektor publik</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana pentingnya anggaran sektor publik</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana funsi anggaran sektor publik</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui jenis – jenis anggaran sektor publik</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana prinsip – prinsip anggaran sektor publik</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana proses penyusunan anggaran sektor publik</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui apa saja prinsip –prisip pokok dalam siklus anggaran</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana perkembangan anggaran sektor publik</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana apa yang dimaksud anggaran tradisonal</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana bentuk anggaran publik dengan pendekatan NPM</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana perubahan pendekatan anggaran</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana sistem anggaran kinerja</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana penyusunan Zero Based Budgeting (ZBB)</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: 56.95pt; mso-add-space: auto; mso-list: l20 level1 lfo49; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk mengetahui bagaimana pengaplikasian planning, programing, and
budgeting system (PPBS)</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 21.0pt; mso-list: l13 level2 lfo38; text-indent: -21.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.4<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Manfaat</span></b></div>
<div class="MsoListParagraph" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berdasarkan
latar belakang dan rumusan masalah yang telah diuraikan sebelumnya, maka
manfaat penulisan makalah ini adalah sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; mso-list: l19 level1 lfo50; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Diharapkan mampu menambah wawasan dan
pengetahuan mengenai </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">penganggaran sektor publik.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; mso-list: l19 level1 lfo50; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Diharapkan
dapat memberi informasi bagi kita sehingga dapat memperkaya bahan kajian
tentang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">penganggaran sektor publik</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BAB
2</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PEMBAHASAN</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.1 Konsep
Anggaran Sektor Publik</span></b></div>
<div class="MsoNormal" style="tab-stops: 42.55pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
merupakan pernyataan mengenai estimasi kinerja yang hendak dicapai selama
periode waktu tertentu yang dinyatakan dalam ukuran finansial, sedangkan
penganggaran adalah proses atau metode untuk mempersiapkan suatu anggaran. Pada
sektor swasta, anggaran merupakan bagian dari rahasia perusahaan yang tertutup
untuk publik, namun sebaliknya pada sektor publik anggaran justru harus
diinformasikan kepada publik untuk dikritik, didiskusikan, dan diberi masukan.
Anggaran sektor publik merupakan instrumen akuntabilitas atas pengelolaan dana
publik dan pelaksanaan program-program yang dibiayai dengan uang publik.</span></div>
<div class="MsoNormal" style="tab-stops: 42.55pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
penganggaran organisasi sektor publik dimulai ketika perumusan strategi dan
perencanaan strategik telah selesai dilakukan. Tahap penganggaran menjadi
sangat penting karena anggaran yang tidak efektif dan tidak berorientasi pada
kinerja akan dapat menggagalkan perencanaan yang sudah disusun. Anggaran
merupakan <i style="mso-bidi-font-style: normal;">managerial plan for action</i>
untuk memfasilitasi tercapainya tujuan organisasi. Aspek-aspek yang harus
tercakup dalam anggaran sektor publik meliputi:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l33 level1 lfo1; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aspek
perencanaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l33 level1 lfo1; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aspek
pengendalian, dan</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aspek
ekuntabilitas publi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">k</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">*proses perencanaan dan pengendalian</span></div>
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<span style="mso-ignore: vglayout;">
</span></div>
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<tbody>
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<td height="14" width="234"><br /></td>
</tr>
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<td><br /></td>
<td><img alt="Parallelogram: perencanaan strategi" height="81" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image001.png" width="162" /></td>
</tr>
</tbody></table>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> </span>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">ket.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span>= revisi rencana
operasional</span><span style="height: 14px; left: 0px; margin-left: 2px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 22px; z-index: 251625472;"><img height="14" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image002.png" width="22" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
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<br /></div>
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<span style="height: 36px; left: 0px; margin-left: 298px; margin-top: 10px; mso-ignore: vglayout; position: absolute; width: 24px; z-index: 251621376;"><img height="36" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image003.png" width="24" /></span><span style="height: 18px; left: 0px; margin-left: 2px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 21px; z-index: 251626496;"><img height="18" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image004.png" width="21" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span>= revisi anggaran</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<span style="height: 77px; left: 0px; margin-left: 258px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 110px; z-index: 251617280;"><img alt="Rounded Rectangle: Perencanaan operasional" height="77" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image005.png" width="110" /></span><span style="height: 18px; left: 0px; margin-left: 2px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 21px; z-index: 251627520;"><img height="18" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image006.png" width="21" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span>= tindakan</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto;">
<span style="mso-ignore: vglayout; position: relative; z-index: 251618304;"><span style="height: 141px; left: -9px; left: 0px; position: absolute; top: -2px; width: 555px;">
</span></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="0" width="0"><br /></td>
<td width="110"><br /></td>
<td width="5"><br /></td>
<td width="326"><br /></td>
<td width="4"><br /></td>
<td width="110"><br /></td>
</tr>
<tr>
<td height="60"><br /></td>
<td colspan="2"><br /></td>
<td align="left" rowspan="3" valign="top"><span style="height: 92px; left: 0px; margin-left: 0px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 149px; z-index: 251624448;"><img class="shape" height="92" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image007.png" width="149" /></span><img height="130" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image008.png" width="326" /></td>
</tr>
<tr>
<td height="10"><br /></td>
<td align="left" rowspan="3" valign="top"><img alt="Rounded Rectangle: Pelaporan analisis dan umpan balik" height="71" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image009.png" width="110" /></td>
</tr>
<tr>
<td height="60"><br /></td>
<td><br /></td>
<td><br /></td>
<td align="left" rowspan="3" valign="top"><img alt="Rounded Rectangle: Proses penganggaran" height="71" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image010.png" width="110" /></td>
</tr>
<tr>
<td height="1"><br /></td>
</tr>
<tr>
<td height="10"><br /></td>
</tr>
</tbody></table>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> </span>
<br />
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto;">
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto;">
<span style="mso-ignore: vglayout; position: relative; z-index: 251620352;"><span style="height: 140px; left: 0px; left: 107px; position: absolute; top: -31px; width: 256px;">
</span></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="0" width="0"><br /></td>
<td width="143"><br /></td>
<td width="4"><br /></td>
<td width="109"><br /></td>
</tr>
<tr>
<td height="68"><br /></td>
<td align="left" rowspan="2" valign="top"><img height="97" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image011.png" width="143" /></td>
</tr>
<tr>
<td height="29"><br /></td>
<td><br /></td>
<td align="left" rowspan="2" valign="top"><img alt="Rounded Rectangle: Pelaporan analisis dan umpan balik" height="72" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image012.png" width="109" /></td>
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<td height="43"><br /></td>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> </span>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraph" style="margin-left: 0cm; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Dari figure diatas dapat disimpulkan bahwa adalah penetapan rencana
strategisyang berisi tujuan dan sasaran organisasi secara fundamental dalam
perspektif jangka panjang. Proses penyusunan rencana strategis ini sangat
bergantung pada lingkungan dan karakteristik masing – masing organisasi.</span></div>
<div class="MsoListParagraph" style="margin-left: 0cm; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Peran penting anggaran dalam organisasi sektor publik berasal dari
kegunaannya dalam menentukan estimasi pendapatan atau jumlah tagihan atas jasa
yang diberikan. Namun peran anggaran dalam siklus perencanaan dan pengendalian
manajemen lebih dari sekadar dua hal tersebut, karena anggaran memiliki
keterikatan antara perencanaan dan pengendalian.</span></div>
<div class="MsoListParagraph" style="margin-left: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>Peranan anggaran dalam perencanaan dicapai dengan menyatakan dalam nilai
uang besarnya input yang diperlukan untuk melaksanakan aktivitas yang direncanakan
dalam periode<span style="mso-spacerun: yes;"> </span>anggaran. Sementara
peranan anggaran dalam pengendalian dapat dicapai dengan mempersiapkan anggaran
dengan cara yang dapat menunjukkan input dan sumber daya yang telah di
alokasikan kepada individu atau departemen sehingga memungkinkan mereka untuk
melakukan tugas yang dibebankan kepada mereka.</span></div>
<div class="MsoListParagraph" style="margin-left: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>Pengendalian dapat dilaksanak dengan membandingkan antara hasil menurut
anggaran dengan hasil yang dilampaui dan tingkat aktivitas yang direncanakan
dapat tercapai. Pengendalian akan mendeteksi perbedaan dari posisi anggaran dan
mengambil tindakan untuk memperbaiki penyimpangan.</span></div>
<div class="MsoListParagraph" style="margin-left: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
penganggaran akan lebih efektif jika diawasi oleh lembaga pengawas khusus <i style="mso-bidi-font-style: normal;">(oversight body) </i>yang bertugas
mengontrol proses perencanaan dan pengendalian anggaran. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.2 Pengertian Anggaran Sektor Publik</span></b></div>
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<br /></div>
<div class="MsoListParagraph" style="margin-left: 0cm; tab-stops: 202.5pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
publik berisi rencana kegiatan yang direpresentasikan dalam bentuk rencana
perolehan pendapatan dan belanja dalam satuan moneter. Anggaran publik
merupakan suatu dokumen yang menggambark</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">an</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> kondisi
keuangan dari suatu organisasi yang </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">meliputi informasi mengenai pendapatn,
belanja, dan aktivitas. Setiap anggaran memberikan informasi mengenai pa yang
hendak dilakukan dalam beberapa periode yang akan datang. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraph" style="margin-left: 0cm; tab-stops: 202.5pt; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Menurut freeman (2003), anggaran adalah sebuah proses
yang dilakukan organisasi sektor publik untuk mengalokasikan sumber daya yang
dimiliki ke dalam kebutuhan – kebutuhan yang tidak terbatas <i style="mso-bidi-font-style: normal;">(the process of allocating resources to
unlimited demands)</i> yang mengungkap peran strategi anggaran dalam
pengelolaan kekayaan sebuah organisasi publik. Organisasi sektor publik
tetntunya berkeinginan memberikan pelayanan maksimal kepada masyarakat, tetapi
sering kali keinginan tersebut terkendala oleh terbatasnya sumberdaya yang
dimiliki. Disinilah fungsi dan peran penting anggaran</span></div>
<div class="MsoListParagraph" style="margin-left: 0cm; tab-stops: 299.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 202.5pt; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 202.5pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Secara singkat dapat dinyatakan bahwa
anggaran publik merupakan suatu rencana finansial yang menyatakan:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Rencana – rencana organisasi untuk melayani masyarakat atau aktivitas
lain yang dapat mengembangkan kapasitas organisasi dalam pelayanan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l41 level1 lfo2; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Estimasi besarnya biaya yang harus dikeluarkan dalam merealisasi rencana
tersebut</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l41 level1 lfo2; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Perkiranaan sumber – sumber mana saja yang akan menghasilkan pemasukan
serta beberapa besar pemasukan tersebut</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 202.5pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l42 level2 lfo39; tab-stops: 21.3pt; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.3<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pentingnya Anggaran Sektor Publik</span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 202.5pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Terdapat beberapa aspek kehidupan yang
tidak tersentuh oleh anggaran sektor publik, baik skala nasional maupun lokal.
Anggaran seltor publik dibuat untuk membantu menentukan tingkat kebutuhan
masyarakat seperti listrik, air bersih, kualitas kesehatan, pendidikan, dsb
agar terjamin secara layak. Tingkat kesejahteraan masyarakat dipengaruhi oleh
keputusan yang diambil oleh pemerintah melalui anggaran yang mereka buat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 202.5pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam sebuah negara demokrasi,
pemerintah mewakili kepentingan rakyat, uang yang dimiliki pemerintah adalah
uang rakyat dan anggaran menunjukkan rencana pemerintah untuk membelanjakan
uang rakyat tersebut. Anggaran merupakan <i style="mso-bidi-font-style: normal;">blue
print</i> keberadaan sebuah negara dan merupakan arahan di masa yang akan
datang.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l48 level1 lfo40; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
dan Kebijakan Fiskal Pemerintah</span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 202.5pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kebijakan fiskal adalah usaha yang
dilakukan pemerintah untuk mempengaruhi keadaan ekonomi melalui sistem
pengeluaran atau sistem perpajakan untuk mencapai tujuan tertentu. Alat utama
kebijakan fiskal adalah anggaran. Anggaran merupakan alat ekonomi terpenting
yang dimiliki pemerintah untuk mengarahkan perkembangan sosial dan ekonomi,
menjamin kesinambungan, dan meningkatkan kualitas hidup masyarakat. Anggaran
sektor publik harus dapat memenuhi kriteria berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level1 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Merefleksikan
perubahan prioritas kebutuhan dan keinginan masyarakat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level1 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menentukan
penerimaan dan pengeluaran departemen-departemen pemerintah, Pemprov atau
Pemda.<b style="mso-bidi-font-weight: normal;"> <span style="mso-spacerun: yes;"> </span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keputusan anggaran yang dibuat
pemerintah daerah dan propinsi seharusnya dapat merefleksikan prioritas
pemerintah daerah atau pemerintah propinsi dengan baik. Anggaran sektor publik
penting karena beberapa alasan yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l31 level1 lfo4; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
merupakan alat bagi pemerintah untuk mengarahkan pembangunan sosial ekonomi,
menjamin kesinambungan, dan meningkatkan kualitas hidup masyarakat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l31 level1 lfo4; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
diperlukan karena adanya kebutuhan dan keinginan masyarakat yang tak terbatas
dan terus berkembang, sedangkan sumber daya yang ada terbatas. Anggaran
diperlukan karena adanya masalah keterbatasan sumber daya <i style="mso-bidi-font-style: normal;">(scarcity of resources), </i>pilihan <i style="mso-bidi-font-style: normal;">(choice),</i> dan <i style="mso-bidi-font-style: normal;">trade offs.</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l31 level1 lfo4; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
diperlukan untuk meyakinkan bahwa pemerintah telah bertanggungjawab terhadap
rakyat. Dalam hal ini anggaran publik merupakan instrumen pelaksana
akuntabilitas publik oleh lembaga-lembaga publik yang ada.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.4<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Fungsi Anggaran Sektor Publik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran sektor publik mempunyai
beberapa fungsi utama yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l49 level1 lfo5; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat perencanaan <i style="mso-bidi-font-style: normal;">(planning tool)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sektor publik dibuat untuk merencanakan tindakan apa yang akan dilakukan oleh<i style="mso-bidi-font-style: normal;"> </i>pemerintah, berapa biaya yang
dibutuhkan, dan berapa hasil yang diperoleh dari belanja pemerintah
tersebut.<span style="mso-spacerun: yes;"> </span>Anggaran sebagai alat
perencanaan digunakan untuk:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l38 level1 lfo6; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Merumuskan tujuan serta sasaran
kebijakan agar sesuai dengan visi dan misi yang ditetapkan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l38 level1 lfo6; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Merencanakan berbagai program dan
kegiatan untuk mencapai tujuan organisasi serta merencanakan alternatif sumber
pembiayaannya;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l38 level1 lfo6; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengalokasikan dana pada berbagai
program dan kegiatan yang telah disusun;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l38 level1 lfo6; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menentukan indikator kinerja dan tingkat
pencapaian strategi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l49 level1 lfo5; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat pengendalian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran sebagai instrumen pengendalian
digunakan untuk menghindari adanya <i style="mso-bidi-font-style: normal;">overspending,
underspending, dan misapropriation</i> dalam pengalokasian anggaran pada bidang
lain yang bukan merupakan prioritas. Anggaran merupakan alat untuk memonitor
kondisi keuangan dan pelaksanaan operasional program atau kegiatan pemerintah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sebagai alat pengendalian manajerial,
anggaran sektor publik digunakan untuk meyakinkan bahwa pemerintah mempunyai
uang yang cukup untuk memenuhi kewajibannya. Selain itu, anggaran digunakan
untuk memberi informasi dan meyakinkan legislatif bahwa pemerintah bekerja
secara efisien, tanpa ada korupsi dan pemborosan. Pengendalian anggaran publik
dapat dilakukan melalui empat cara yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l30 level1 lfo7; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membandingkan kinerja aktual dengan
kinerja yang dianggarkan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l30 level1 lfo7; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menghitung selisih anggaran <i style="mso-bidi-font-style: normal;">(favourable and unfavourable variances)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l30 level1 lfo7; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menemukan penyebab yang dapat
dikendalikan dan tidak dapat dikendalikan atas suatu varians</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l30 level1 lfo7; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Merevisi standar biaya atau target
anggaran untuk tahun berikutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l49 level1 lfo5; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat kebijakan fiskal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran sebagai alat kebijakan fiskal
pemerintah digunakan untuk menstabilkan ekonomi dan mendorong pertumbuhan
ekonomi. Melalui anggaran publik tersebut dapat diketahui arah kebijakan fiskal
pemerintah sehingga dapat dilakukan prediksi-prediksi dan estimasi ekonomi.
Anggaran dapat digunakan untuk mendorong, memfasilitasi dan mengkoordinasikan
kegiatan ekonomi masyarakat sehingga dapat mempercepat pertumbuhan ekonomi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l49 level1 lfo5; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat politik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada sektor publik, anggaran merupakan
dokumen politik sebagai bentuk komitmen eksekutif dan kesepakatan legislatif
atas penggunaan dana publik untuk kepentingan tertentu. Pembuatan anggaran
publik membutuhkan political skill, coalition building, keahlian bernegosiasi,
dan pemahaman tentang prinsip manajemen keuangan publik oleh para manajer
publik. Manajer publik harus sadar sepenuhnya bahwa kegagalan dalam
melaksanakan anggaran yang telah disetujui dapat menjatuhkan kepemimpinannya,
atau paling tidak menurunkan kredibilitas pemerintah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l49 level1 lfo5; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat koordinasi dan komunikasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm 49.65pt; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Setiap unit kerja pemerintahan
terlibat dalam proses penyusunan anggaran. Anggaran publik merupakan alat
koordinasi antar bagian dalam pemerintahan. Anggaran publik yang disusun dengan
baik akan mampu mendeteksi terjadinya inkonsistensi suatu unit kerja dalam
pencapaian tujuan organisasi. Di samping itu, anggaran publik juga berfungsi
sebagi alat komunikasi antar unit kerja dalam lingkungan eksekutif. Anggaran
harus dikomunikasikan ke seluruh bagian organisasi untuk dilaksanakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l49 level1 lfo5; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat penilaian kinerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran merupakan wujud komitmen dari <i style="mso-bidi-font-style: normal;">budget holder</i> (eksekutif) kepada pemberi
wewenang (legislatif). Kinerja eksekutif akan dinilai berdasarkan pencapaian
target anggaran dan efisiensi pelaksanaan anggaran. Kinerja manajer publik
dinilai berdasarkan berapa yang berhasil ia capai dikaitkan dengan anggaran
yang telah ditetapkan. Anggaran merupakan alat yang efektif untuk pengendalian
dan penilaian kinerja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l49 level1 lfo5; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat motivasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran dapat digunakan sebagai alat
untuk memotivasi manajer dan stafnya agar bekerja secara ekonomis, efektif, dan
efisien, dalam mencapai terget dan tujuan organisasi yang telah ditetapkan.
Agar dapat memotivasi pegawai, anggaran hendaknya bersifat <i style="mso-bidi-font-style: normal;">challenging but attainable atau demanding but achieveable. </i>Maksudnya
adalah target anggaran hendaknya jangan terlalu tinggi sehingga tidak dapat
dipenuhi, namun juga jangan terlalu rendah sehingga terlalu mudah untuk
dicapai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l49 level1 lfo5; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
sebagai alat untuk menciptakan ruang publik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 1.0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kelompok masyarakat yang terorganisir
akan mencoba mempengaruhi anggaran pemerintah untuk kepentingan mereka.
Kelompok lain dari masyarakat yang kurang terorganisasi akan mempercayakan
aspirasinya melalui proses politik yang ada. Pengangguran, tuna wisma, kelompok
lain yang tak terorganisasi akan dengan mudah dan tidak berdaya mengikuti tindakan
pemerintah. Jika tidak ada alat untuk menyampaikan suara mereka, maka mereka
akan mengambil tindakan dengan jalan lain seperti dengan tindakan massa,
melakukan boikot, vandalisme, dsb.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.5<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jenis-jenis
Anggaran Sektor Publik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 53.5pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran operasional<b style="mso-bidi-font-weight: normal;"> </b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran operasional digunakan untuk
merencanakan kebutuhan sehari-hari dalam menjalankan pemerintahan. Pengeluaran
pemerintah yang dapat dikategorikan dalam anggaran operasional adalah “Belanja
Rutin”. Belanja rutin (reccurent expenditure) adalah pengeluaran yang
manfaatnya hanya untuk satu tahun anggaran dan tidak dapat menambah aset atau
kekayaan bagi pemeintah. Disebut “rutin” karena sifat pengeluaran tersebut
berulang-ulang ada setiap tahun. Secara umum, pengeluaran yang masuk kategori
anggaran operasional antara lain Belanja Administrasi Umum dan Belanja Operasi dan
Pemeliharaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
modal /investasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran modal menunjukkan rencana
jangka panjang dan pembelanjaan atas aktiva tetap seperti gedung, peralatan,
kendaraan, perabot, dsb. Pengeluaran modal yang besar biasanya dilakukan dengan
menggunakan pinjaman. Belanja investasi/modal adalah pengeluaran yang
manfaatnya cenderung melebihi satu tahun anggaran dan akan menambah aset atau
kekayaan pemerintah, dan selanjutnya akan menambah anggaran rutin untuk biaya
operasional dan pemeliharaannya. Adanya keterbatasan sumber daya, menyebabkan
anggaran mempunyai <i style="mso-bidi-font-style: normal;">trade offs, </i>sebagian
uang tidak dapat dialokasikan untuk suatu bidang tanpa mengurangi jumlah
alokasi pada bidang yang lain, atau adanya penambahan jumlah pajak yang dibayar
publik. Pemerintah tidak mungkin memenuhi permintaan seluruh <i style="mso-bidi-font-style: normal;">stakeholder</i>-nya secara simultan.
Pemerintah memutuskan bidang mana yang akan didahulukan atau diprioritaskan.
Anggaran berfungsi sebagai alat politis yang digunakan untuk memutuskan
prioritas dan kebutuhan keuangan pada sektor tersebut. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran tentatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran yang
tidak memerlukan pengesahan dari lembagi legislatif karena kemunculannya yang
dpicu oleh hal – hal yang tidak direncanakan sebelumnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran Enacted</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Anggaran
yang direncanakan kemudian, dibahas dan disetujui oleh lembaga legislatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran dana umum </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Dana umum
digunakan untuk membiayai kegiatan pemerintah yang bersifat umum dan sehari –
hari. Anggaran untuk dana umum disebut anggaran dana umum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran dana khusus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Dana khusus
dicadangkan / dialokasikan khusus untuk tujuan tertentu, misalnya dana
pelunasan utang yang digunakan khusus untuk pembayaran utang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran Tetap</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Dalam anggaran
ini aprosiasi belanja sudah ditentukan jumlahnya di awal tahun anggaran. Jumlah
tersebut tidak boleh dilampaui meskipun ada peningkatan jumlah kegiatan yang
dilakukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran fleksibel</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Dalam anggaran
fleksibel harga barang / jasa per unit telah ditetapkan namun jumlah anggaran
secara keseluruhan akan berfluktuasi bergantung pada banyaknya kegiatan yang
dilakukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran eksekutif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Adalah anggaran
yang disusun oleh lembaga eksekutif, dalam hal ini pemerintah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">j.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran legislatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Adalah anggaran
yang disusun oleh lembaga legislatif tanpa melibatkan pihak eksekutif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">k.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran bersama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Yaitu anggaran
yang disusun secara bersama – sama antar lembaga eksekutif dan legislative</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">l.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran komitte</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Yaitu sebuah
anggaran yang disusun oleh suatu komite khusus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.6<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prinsip-prinsip Anggaran Sektor Publik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 0cm; tab-stops: 0cm; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Mengingat begitu pentingnya peranan dan fungsi
anggaran maka, diperlukan prinsip – prinsip yang akan menjadi pedoman bagi
organisasi publik dan atau pemerintah dalam penyusunannya. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prinsip-pri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">n</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">sip
anggaran sektor publik meliputi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Otorisasi
oleh legislatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
publik harus mendapatkan otorisasi dari legislatif terlebih dahulu sebelum
eksekutif dapat membelanjakan anggaran tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komprehensif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
harus menunjukkan semua penerimaan dan pengeluaran pemerintah. Oleh karena itu,
adanya dan <i style="mso-bidi-font-style: normal;">non-budgetair</i> pada
dasarnya menyalahi prinsip anggaran yang bersifat komprehensif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keutuhan
anggaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Semua
penerimaan dan belanja pemerintah harus terhimpun dalam dana umum <i style="mso-bidi-font-style: normal;">(general fund)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -18.0pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nondiscretionary
appropriation</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jumlah
yang disetujui oleh dewan legislatif harus termanfaatkan secara ekonomis, efisien,
dan efektif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Periodik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
merupakan suatu proses yang periodik, dapat bersifat tahunan maupun
multitahunan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akurat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Estimasi
anggaran hendaknya tidak memasukkan cadangan yang tersembunyi <i style="mso-bidi-font-style: normal;">(hidden reserve) </i>yang dapat dijadikan
sebagai kantong-kantong pemborosan dan inefisiensi anggaran serta dapat
mengakibatkan munculnya <i style="mso-bidi-font-style: normal;">underestimate</i>
pendapatan dan <i style="mso-bidi-font-style: normal;">overestimate </i>pengeluaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jelas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
hendaknya sederhana, dapat dipahami masyarakat, dan tidak membingungkan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Diketahui
publik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
harus diinformasikan kepada masyarakat luas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.7<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses Penyusunan Anggaran Sektor Publik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 7.1pt; mso-add-space: auto; tab-stops: 0cm; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyusunan dan pelaksanaan anggaran
tahunan merupakan rangkaian proses anggaran. Proses penyusunan anggaran
mempunyai empat tujuan yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l9 level1 lfo10; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
pemerintah mencapai tujuan fiskal dan meningkatkan koordinasi antarbagian dalam
lingkungan pemerintah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l9 level1 lfo10; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Membantu
menciptakan efisiensi dan keadilan dalam menyediakan barang dan jasa publik
melalui proses pemrioritasan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l9 level1 lfo10; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memungkinkan
bagi pemerintah untuk memenuhi prioritas belanja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l9 level1 lfo10; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meningkatkan
transparansi dan pertanggungjawaban pemerintah kepada DPR/DPRD dan masyarakat
luas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Faktor
dominan yang terdapat dalam proses penganggaran adalah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l36 level1 lfo11; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tujuan dan target yang hendak dicapai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l36 level1 lfo11; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ketersediaan sumber daya (faktor-faktor
produksi yang dimiliki oleh pemerintah)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l36 level1 lfo11; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Waktu yang dibutuhkan untuk mencapai
tujuan dan target</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l36 level1 lfo11; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Faktor-faktor lain yang mempengaruhi
anggaran, seperti menculnya peraturan pemerintah yang baru, fluktuasi pasar,
perubahan sosial dan politik, bencana alam, dsb.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengelolaan keuangan publik melibatkan
beberapa aspek, yaitu aspek penganggaran, aspek akuntansi, aspek pengendalian,
dan aspek auditing. Aspek penganggaran mengantisipasi pendapatan dan belanja,
sedangkan aspek akuntansi terkait dengan proses mencatat, mengolah, dan
melaporkan segala aktivitas penerimaan dan pengeluaran atas dana pada saat
anggaran dilaksanakan. Diantara kedua aspek tersebut, aspek pengnggaran
dianggap sebagai isu sentral bila dipandang dari sisi waktu. Kalau aspek
akuntansi lebih bersifat <i style="mso-bidi-font-style: normal;">“retrospective”</i>
(pencatatan masa lalu), maka aspek penganggaran lebih bersifat <i style="mso-bidi-font-style: normal;">“prospective”</i> atau <i style="mso-bidi-font-style: normal;">“anticipatory”</i> (perencanaan masa yang akan datang). Karena aspek
penganggaran dianggap sebagai isu sentral, maka para manajer publik perlu
mengetahui prinsip-prinsip pokok yang ada pada siklus anggaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.8<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prinsip-prinsip Pokok dalam Siklus
Anggaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Richard Musgrave seperti yang dikutip
Coe (1989) mengidentifikasikan tiga pertimbangan ekonomis mengepa pemerintah
perlu terlibat dalam bisnis pengadaan barang dan jasa bagi masyarakat. Ketiga
pertimbangan tersebut meliputi stabilitas ekonomi, redistribusi pendapatan, dan
alokasi sumber daya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterkaitan tiga hal tersebut
dikarenakan pada umumnya sektor swasta hanya menyediakan <i style="mso-bidi-font-style: normal;">“market goods”,</i> sedang sektor pemerintah pada umumnya berkewajiban
menyediakan <i style="mso-bidi-font-style: normal;">“pure public goods”</i> dan <i style="mso-bidi-font-style: normal;">“partial public goods”</i>. Pertimbangan
pertama dan kedua pada umumnya hanya dapat dilakukan pemerintah pusat,
sedangkan pertimbangan ketiga dapat dilakukan oleh pemerintah daerah. Atas
ketiga pertimbangan itulah anggaran diperlukan untuk perencanaan dan
pengendalian atas penerimaan dan pengeluaran dana dalam rangka pencapaian
tujuan akhir pemerintah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lemahnya perencanaan anggaran
memungkinkan munculnya <i style="mso-bidi-font-style: normal;">underfinancing </i>atau
<i style="mso-bidi-font-style: normal;">overfinancing </i>yang akan mempengaruhi
tingkat efisiensi dan efektivitas anggaran. Dalam situasi seperti itu
menyebabkan banyak layanan publik dijalankan secar tidak efisien dan kurang
sesuai dengan tuntutan dan kebutuhan publik, sementara dana pada anggaran yang
pada dasarnya merupakan dana publik habis dibelanjakan seluruhnya. Dalam jangka
panjang, kondisi seperti ini cenderung memperlemah peran pemerintah sebagai
stimulator, fasilitator, koordinator, dan <i style="mso-bidi-font-style: normal;">enterpreneur</i>
dalam proses pembangunan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada dasarnya prinsip-prinsip dan
mekanisme penganggaran relatif tidak berbeda antara sektor swasta dengan sektor
publik (Henley <i style="mso-bidi-font-style: normal;">et al</i>, 1990). Siklus
anggaran meliputi empat tahap yang terdiri atas:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l26 level1 lfo12; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
persiapan anggaran <i style="mso-bidi-font-style: normal;">(preparation)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l26 level1 lfo12; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
ratifikasi <i style="mso-bidi-font-style: normal;">(approval/ratification)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l26 level1 lfo12; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
implementasi <i style="mso-bidi-font-style: normal;">(implementation)</i></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
pelaporan dan evaluasi <i style="mso-bidi-font-style: normal;">(reporting &
evaluation)</i></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Siklus anggaran</span></div>
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<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l8 level1 lfo41; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
persiapan anggaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Pada tahap persiapan anggaran dilakukan
taksiran pengeluaran atas dasar taksiran pendapatan yang tersedia. Terkait
dengan masalah tersebut, yang perlu diperhatikan adalah sebelum menyetujui
taksiran pengeluaran, hendaknya terlebih dahulu dilakukan penaksiran pendapatan
secara lebih akurat. Selain itu, harus disadari adanya masalah yang cukup
berbahaya jika anggaran pendapatan diestimasi pada saat bersamaan dengan
pembuatan keputusan tentang anggaran pengeluaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam persoalan estimasi, yang perlu
mendapat perhatian adalah terdapatnya faktor <i style="mso-bidi-font-style: normal;">“uncertainty”</i> yang cukup tinggi. Oleh sebab itu, manajer keuangan
publik harus memahami betul dalam menentukan besarnya suatu mata anggaran.
Besarnya suatu mata anggaran sangat tergantung pada sistem anggaran yang
digunakan. Besarnya mata anggaran pada suatu yang menggunakan <i style="mso-bidi-font-style: normal;">“line-item budgeting</i>” akan berbeda pada <i style="mso-bidi-font-style: normal;">“input-output budgeting”, “program
budgeting”,atau “zero based budgeting”</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Di Indonesia, proses perencanaan APBD
dengan paradigma baru menekankan pada pendekatan <i style="mso-bidi-font-style: normal;">bottom up planning</i> dengan tetap mengacu pada arah kebijakan
pembangunan pemerintah pusat. Arah kebijakan pembangunan pemerintah pusat
tertuang dalam dokumen perencanaan berupa GBHN, PROPENAS, RENSTRA, dan REPETA. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sementara
itu di tingkat daerah berdasarkan ketentuan PP No. 108 tahun 2000 pemerintah
daerah disyaratkan untuk membuat dokumen perencanaan daerah yang terdiri atas
PROPEDA (RENSTRADA). Dokumen perencanaan daerah tersebut diupayakan tidak
menyimpang dari PROPENAS dan RENSTRA yang dibuat pemerintah pusat. Berdasarkan
RENSTRADA yang telah dibuat serta analisis fiskal dan ekonomi daerah, menurut
ketentuan PP No. 105 tahun 2000 pemerintah daerah bersama-sama dengan DPRD
menetapkan arah dan kebijakan umum APBD, setelah itu pemerintah daerah
menetapkan strategi dan prioritas APBD. REPETADA memuat program pembangunan
daerah secara menyeluruh dalam satu tahun. REPETADA juga memuat indikator
kinerja yang terukur untuk jangka waktu satu tahun. Pendekatan ini diharapkan
akan lebih memperjelas program kerja tahunan pemerintah daerah, termasuk
sasaran yang ingin dicapai dan kebijakna yang akan ditempuh untuk mencapai
sasaran tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjabaran rencana strategis jangka
panjang dalam REPETADA tersebut dilengkapi dengan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l18 level1 lfo13; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pertimbangan-pertimbangan
yang berasal dari hasil evaluasi kinerja pemerintah daerah pada periode
sebelumnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l18 level1 lfo13; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Masukan-masukan
dan aspirasi masyarakat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l18 level1 lfo13; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pengkajian
kondisi yang saat ini terjadi sehingga bisa diketahui kekuatan, kelemahan,
peluang, dan tantangan yang sedang dan akan dihadapi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l8 level1 lfo41; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
Ratifikasi Anggaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap ini merupakan tahap yang
melibatkan proses politik yang cukup rumit dan cukup berat. Pimpinan eksekutif
dituntut tidak hanya memiliki <i style="mso-bidi-font-style: normal;">managerial
skill</i> namun juga harus mempunyai <i style="mso-bidi-font-style: normal;">political
skill, salesmanship, dan coalition building</i> yang memadai. Integritas dan
kesiapan mental yang tinggi dari eksekutif sangat penting dalam tahap ini. Hal
tersebut penting karena dalam tahap ini pimpinan eksekutif harus mempunyai
kemampuan untuk menjawab dan memberikan argumentasi yang rasional atas segala
pertanyaan-pertanyaan dan bantaha-bantahan dari pihak legislatif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l8 level1 lfo41; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
Pelaksanaan Anggaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam tahap pelaksanaan anggaran, hal
terpenting yang harus diperhatikan oleh manajer keuangan publik adalah
dimilikinya sistem (informasi) akuntansi dan sistem pengendalian manajemen.
Manajer keuangan publik dalam hal ini bertanggungjawab untuk menciptakan sistem
akuntansi yang memadai dan handaluntuk perencanaan dan pengendalian anggaran
yang telah disepakati, dan bahkan dapat diandalkan untuk tahap penyusunan
anggaran periode berikutnya. Sistem akuntansi yang baik meliputi pula dibuatnya
sistem penegndalian intern yang memadai.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l8 level1 lfo41; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap
Pelaporan dan Evaluasi Anggaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tahap persiapan, ratifikasi, dan
implementasi anggaran terkait dengan aspek operasional anggaran, sedangkan
tahap pelaporan dan evaluasi terkait dengan aspek akuntabilitas. Jika tahap
implementasi telah didukung dengan sistem akuntansi dan sistem pengendalian
manajemen yang baik, maka diharapkan tahap <i style="mso-bidi-font-style: normal;">budget
reporting and evaluation</i> tidak akan menemui banyak masalah. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt;">Jenis-jenis
Anggaran Sektor Publik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.9<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perkembangan Anggaran Sektor Publik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 7.1pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 7.1pt; mso-add-space: auto; text-indent: 35.45pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sistem anggaran sektor publik dalam perkembangannya
telah menjadi instrumen kebijakan multifungsi yang digunakan sebagai alat untuk
mencapai tujuan organisasi. Sistem perencanaan anggaran publik berkembang dan
berubah sesuai dengan dinamika perkembangan manajemen sektor publik dan perkembangan
tuntutan yang muncul di masyarakat. Pada dasarnya terdapat beberapa jenis
pendekatan dalam perencanaan dan penyusunan anggaran sektor publik. Secara
garis besar terdapat dua pendekatan utama yang memiliki perbedaan mendasar.
Kedua pendekatan tersebut adalah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l4 level1 lfo14; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
tradisional atau anggaran konvensional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l4 level1 lfo14; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pendekatan
baru yang sering dikenal dengan pendekatan <i style="mso-bidi-font-style: normal;">New
Public Management</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.10<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
Tradisional</span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
tradisional merupakan pendekatan yang banyak digunakna di negara berkembang
dewasa ini. Terdapat dua ciri utama pendekatan ini yaitu: (a) cara penyusunan
anggaran yang didasarkan atas pendekatan <i style="mso-bidi-font-style: normal;">incrementalism;
</i>(b) struktur dan susunan anggaran yang bersifat <i style="mso-bidi-font-style: normal;">line item.</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ciri
lain yang melekat pada pendekatan anggaran tradisional adalah (c) Cenderung
sentralistis; (d) Bersifat spesifikasi; (e) tahunan; (f) menggunakan prinsip
anggaran bruto. Struktur anggaran tradisional dengan ciri-ciri tersebut tidak
mampu mengungkapkan besarnya dana yang dikeluarkan untuk setiap kegiatan dan
bahkan anggaran tradisional tersebut gagal dalam memberikan informasi tentang
besarnya rencana kegiatan. Oleh karena tidak tersedianya berbagai informasi
tersebut, maka satu-satunya tolok ukur yang dapat digunakan untuk tujuan
pengawasan hanyalah tingkat kepatuhan penggunaan anggaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l47 level1 lfo42; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Incrementalism</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
tradisional bersifat <i style="mso-bidi-font-style: normal;">incrementalism</i>
yaitu hanya menambah atau mengurangi jumlah rupiah pada item-item anggaran yang
sudah ada sebelumnya dengan menggunakan data tahun sebelumnya sebagai dasar
untuk menyesuaikan besarnya penembahan atau pengurangan tanpa dilakukan kajian
yang mendalam.<span style="mso-spacerun: yes;"> </span>Pendekatan semacam ini
tidak saja belum menjamin terpenuhinya kebutuhan riil, namun juga dapat
mengakibatkan kesalahan yang terus berlanjut. Hal ini disebabkan karena kita
tidak pernah tahu apakah pengeluaran periode sebelumnya yang dijadikan sebagai
tahun dasar penyusunan anggaran tahun ini telah didasarkan atas kebutuhan yang
wajar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Masalah
utama anggaran tradisional adalah terkait dengan tidak adanya perhatian
terhadap konsep <i style="mso-bidi-font-style: normal;">value for money</i>.
Konsep ekonomi, efisiensi dan efektivitas seringkali tidak dijadikan
pertimbangan dalam penyusunan anggaran tradisional. Dengan tidak adanya
perhatian terhadap konsep value for money ini, seringkali pada akhir tahun
anggaran terjadi kelebihan anggaran yang pengalokasiannya kemudian dipaksakan
pada aktivitas-aktivitas yang sebenarnya kurang penting untuk dilaksanakan.
Aktivitas-aktivitas susulan ini semata-mata dimaksudkan untuk menghabiskan sisa
anggaran. Apabila hal tersebut tidak dilakukan akan berdampak pada alokasi
anggaran tahun berikutnya. Hal ini disebabkan karena pada pendekatan
tradisional, kinerja dinilai berdasarkan habis tidaknya anggaran yang diajukan
dan bukan berdasarkan pada pertimbangan output yang dihasilkan dari aktivitas
yang dilakukan dibandingkan dengan target kinerja yang dikehendaki (outcome).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
tradisional yang bersifat incrementalism cenderung menerima konsep harga pokok
pelayanan historis tanpa memperhatika pertanyaan seperti:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l23 level1 lfo15; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apakah
pelayanan tertentu yang dibiayai dengan pengeluaran pemerintah masih dibutuhkan
atau masih menjadi prioritas?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l23 level1 lfo15; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apakah
pelayanan yang diberikan telah terdistribusi secara adil dan merata diantara
kelompok masyarakat?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l23 level1 lfo15; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apakah
pelayanan diberikan secara ekonomis dan efisien?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l23 level1 lfo15; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apakah
pelayanan yang diberikan mempengaruhi pola kebutuhan publik?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akibat
digunakannya harga pokok pelayanan historis tersebut adalah suatu item,
program, atau kegiatan akan muncul lagi dalam anggaran tahun berikutnya
meskipun sebenarnya item tersebur sudah tidak dibutuhkan. Perubahan anggaran
hanya menyentuh jumlah nominal rupiah yang disesuaikan dengan tingkat inflasi,
jumlah penduduk, dan penyesuaian lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l47 level1 lfo42; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Line-item
<span style="mso-spacerun: yes;"> </span></span></i></b></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Line
item didasarkan atas dasar sifat dari penerimaan dan pengeluaran. Metode line
item budget tidak memungkinkan untuk menghilangkan item-item penerimaan atau
pengeluaran yang telah ada dalam struktur anggaran, walaupun sebenarnya secara
riil item tertentu sudah tidak relevan lagi untuk digunakan pada periode
sekarang. Penggunaan anggaran tradisional tidak memungkinkan untuk dilakukan
penilaian kinerja secara akurat karena satu-satunya tolok ukur yang dapat
digunakan adalah semata-mata pada ketaatan dalam menggunakan dana yang
diusulkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyusunan
anggaran menggunakan struktur line item dilandasi alasan adanya orientasi
sistem anggaran yang dimaksudkan untuk mengontrol pengeluaran. Anggaran
tradisional disusun atas dasar sifat penerimaan dan pengeluaran, misalnya
pendapatan dari pemerintah atasan, pendapatan dari pajak, atau pengeluaran
untuk gaji, pengeluaran untuk belanja barang, dsb, bukan berdasar pada tujuan
yang ingin dicapai dengan pengeluaran yang dilakukan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l47 level1 lfo42; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pendekatan –pendekatan terdiri dari tiga proses :</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l21 level1 lfo29; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">pihak lembaga yang memerlukan anggaran mengajukan permintaan anggaran
kepada ketua eksekutif dan anggaran tersebut dirinci berdasarkan jenis
pengeluaran yang hendak dibuat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l21 level1 lfo29; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">kepala eksekutif mengumpulkan permintaan anggaran dari berbagai lembaga,
anggaran ini lalu dimodifikasi oleh kepala eksekutif (dikonsilidasikan). Dari
hasil modifikasi tersebut, kepala eksekutif kemudian mengajukan permintaan
secara keseluruhan untuk organisasi tersebut kepada lembaga legislatif dengan
menggunakan perincian yang sama dengan anggaran yang diajukan sebelumnya oleh
lembaga – lembaga dibawahnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l21 level1 lfo29; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">setelah merevisi jumlah permintaan anggaran, pihak legislatif kemudian
menuliskan jumlah anggaran yang disetujui dengan menggunakan pendekatan
tradisional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l47 level1 lfo42; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kelebihan anggaran tradisional</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l35 level1 lfo30; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">pendekatan ini telah lama digunakan, berbentuk sederhana dan mudah
dipersiapkan serta dimengerti oleh orang yang berkepentingan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l35 level1 lfo30; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pendekatan ini cocok dengan pola akuntansi pertanggungjawaban yaitu
pendekatan ini memfasilitasi pengendalian akuntansi dalam proses pelaksanaan
anggaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l35 level1 lfo30; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Hamper semua program memiliki sifat dasar berkesinambungan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l35 level1 lfo30; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Hamper semua pengeluaran memiliki sifat tidak terhindarkan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l35 level1 lfo30; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Dalam duni nyata, keputusan berdasarkan pada perubahan program dan
perhatian dapat diberikan untuk perubahan yang ditawarkan dan disbanding tahun
sebelumnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l35 level1 lfo30; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pendekatan ini tidak menghalangi pemberian data perencanaan dan evaluasi
yang biasanya berhubungan dengan pendekatan penyususnan anggaran yang lain
sebagai suplemen untuk data yang digunakan untuk menyususun anggaran dengan
pendekatan tradisional itu sendiri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l35 level1 lfo30; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Karena aktivitas merupakan dasar dari unit organisasi, biaya dari setiap
aktivitas akan terakumulasi sebagai biaya dari unit organisasi yang
bersangkutan.</span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l47 level1 lfo42; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kelemahan
anggaran tradisional </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hubungan
yang tidak memadai (terputus) antara anggaran tahunan dengan rencana
pembangunan jangka panjang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Terlalu berorientasi pada pengendalian dan kurang memerhatikan proses
perencanaan dan evaluasi</span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Keputusan perencanaan penting cenderung diawali ditingkat manajemen
terbawah organisasi dan kemudian naik ditingkat atasnya</span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Perencanaan mungkin akan kurang diperhatikan karena anggaran didasarkan
pada besarnya dan pola dari pengeluaran yang telah ada</span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Lembaga legislatif hanya diberikan rincian dari daftar pengeluaran dan
tidak diberikan data mengenai fungsi , program, aktivitas, dan indicator
kinerjanya.</span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pendekatan
incremental menyebabkan sejumlah besar pengeluaran tidak pernah diteliti secara
menyeluruh efektivitasnya,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lebih
berorientasi pada input daripada output</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sekat-sekat
antar departemen yang kaku membuat tujuan nasional secara keseluruhan sulit
sicapai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses anggaran terpisah untuk
pengeluaran rutin dan pengeluaran modal/investasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">j.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran tradisional bersifat tahunan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">k.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sentralisasi penyiapan anggaran,
ditambah dengan informasi yang tidak memadai menyebabkan lemahnya perencanaan
anggaran. Sebagai akibatnya muncul <i style="mso-bidi-font-style: normal;">budget
padding atau budgetary slack</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">l.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">persetujuan anggaran yang terlambat
sehingga gagal memberikan mekanisme pengendalian untuk pengeluaran yang sesuai
seperti seringnya dilakukan revisi anggaran dan manipulasi anggaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">m.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">aliran
informasi (sistem informasi finansial)yang tidak memadai yang menjadi dasar
mekanisme pengendalian rutin, mengidentifikasi masalah dan itndakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l24 level1 lfo16; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">n.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Mendorong pengeluaran daripada penghematan. Hal ini muncul karena </span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo31; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Penilaian kinerja cenderung fokus pada belanja dan unit yang membelanjakan
anggarannya dibawah batas akan dianggap baik</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo31; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kalau membelanjakan kurang dari yang dianggarkan, maka dalam periode
kemudian jatah anggaran unit tersebut akan dikurangi atau bahkan pengeluaran
tersebut tidak lagi dianggarkan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Contoh anggaran tradisional </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 83.4pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="background: yellow; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" width="350"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran
Polres Panti</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">10.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja persediaan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">12.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja makanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">4.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja perjalanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">3.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja lain – lain</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">1.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Total</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">30.000.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.11<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
Publik dengan Pendekatan NPM</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 53.5pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo43; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Era New
Public Management</span></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">New public
management </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">berfokus
pada manajemen sektor publik yang berorientasi pada kinerja, bukan pada
kebijakan. Penggunaan paradigma <i style="mso-bidi-font-style: normal;">new
public management</i> tersebut mnimbulkan beberapa konsekuensi bagi pemerintah
diantaranya adalah tuntutan untuk melakukan efisiensi, pemangkasan biaya, dan
kompetisi tender.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Salah
satu model pemerintahan di era <i style="mso-bidi-font-style: normal;">New Public
Management</i> adalah model pemerintahan yang diajukan oleh Osborne dan Gaebler
(1992) yang tertuang dalam pandangannya yang dikenal dengan konsep <i style="mso-bidi-font-style: normal;">“reinventing government”.</i> Persektif baru
pemerintah menurut Osborne dan Gaebler adalah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintahan katalis:</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> fokus
pada pemberian pengarahan bukan produksi pelayanan publik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah milik masyarakat: </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">memberdayakan
masyarakat daripada melayani.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah yang kompetitif:</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
menyuntikkan semangat kompetisi dalam pemberian pelayanan publik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah yang digerakkan oleh misi</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">:
mengubah organisasi yang digerakkan oleh peraturan menjadi organisasi yang
digerakkan oleh misi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah yang berorientasi hasil</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">: membiayai
hasil bukan masukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah berorientasi pada pelanggan</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">:
memenuhi kebutuhan pelanggan, bukan birokrasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah wirausaha</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">: mampu
menciptakan pendapatan dan tidak sekedar membelanjakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah antisipatif</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">:
berupaya mencegah daripada mengobati.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah desentralisasi</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">: dari
hierarkhi menjadi partisipatif dan tim kerja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l39 level1 lfo17; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemerintah berorientasi pada (mekanisme)
pasar</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">:
mengadakan perubahan dengan makanisme pasar (sistem insentif) dan bukan dengan
mekanisme administratif (sistem prosedur dan pemaksaan).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Munculnya
konsep <i style="mso-bidi-font-style: normal;">New Public Management</i>
berpengaruh langsung terhadap konsep anggaran publik. Salah satu pengaruhnya
adalah terjadinya perubahan sistem anggaran dari model anggaran tradisional
menjadi anggaran yang lebih berorientasi pada kinerja. <span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perbandingan
anggaran tradisional dengan anggaran berbasis pendekatan NPM</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #D9D9D9; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran Tradisional</span></b></div>
</td>
<td style="background: #D9D9D9; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">New Public Management</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sentralistis</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Desentralisasi dan <i style="mso-bidi-font-style: normal;">devolved management</i></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berorientasi pada input</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berorientasi pada input, output, dan outcome <i style="mso-bidi-font-style: normal;">(value for money)</i></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tidak terkait dengan perencanaan jangka panjang</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utuh dan komprehensif dengan perencanaan jangka
panjang</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Line-item dan
incrementalism</span></i></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berdasarkan sasaran kinerja</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="background: white; border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Batasan departemen yang kaku <i style="mso-bidi-font-style: normal;">(rigid department)</i></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lintas departemen <i style="mso-bidi-font-style: normal;">(cross department)</i></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menggunakan aturan klasik: <i style="mso-bidi-font-style: normal;">vote accounting</i></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Zero based
budgeting, planning programing budgeting system</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prinsip anggaran bruto</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sistematik dan rasional</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bersifat tahunan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bottom-up
budgeting</span></i></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Spesifik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 231.05pt;" valign="top" width="308"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.12<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perubahan
Pendekatan Anggaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 53.5pt; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm 72.75pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Reformasi
sektor publik yang salah satunya ditandai dengan munculnya era NPM telah
mendorong usaha untuk mengembangkan pendekatan yang lebih sistematis dalam
perencanaan anggaran sektor publik. Seiring dengan perkembangan tersebut,
muncul beberapa teknik penganggaran sektor publik misalnya teknik anggaran
kinerja <i style="mso-bidi-font-style: normal;">(performance budgeting), Zero
Based Budgeting, (ZBB), dan Planning, Programming, and Budgeting system (PPBS).</i>
Pendekatan baru dalam sistem anggaran publik cenderung memiliki karakteristik
umum sbb:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo18; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Komprehensif/komparatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo18; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Terintegrasi dan lintas departemen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo18; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses pengambilan keputusan yang
rasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo18; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berjangka panjang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo18; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Spesifikasi tujuan dan perangkingan
prioritas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo18; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Analisis total cost and benefit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo18; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berorientasi input, output, dan outcome
bukan sekedar input</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo18; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Adanya pengawasan kinerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.13<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran
Kinerja</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 53.5pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Anggaran dengan pendekatan kinerja
sangat menekankan pada konsep value for money dan pengawasan atas kinerja
output. Pendekatan ini juga mengutamakan mekanisme penentuan dan pembuatan
prioritas tujuan serta pendekatan yang sistematik dan rasional dalam proses
pengambilan keputusan. Untuk mengimplementasikan hal-hal tersebut anggaran
kinerja dilengkapi dengan teknik penganggaran analitis. Penilaian kinerja
didasarkan pada pelaksanaan <i style="mso-bidi-font-style: normal;">value for
money</i> dan efektivitas anggaran. Pendekatan ini cenderung menolak pandangan
anggaran tradisional yang menganggap bahwa tanpa adanya arahan dan campur
tangan, pemerintah akan menyalahgunakan kedudukan mereka dan cenderung boros.
Menurut pendekatan anggaran kinerja, dominasi pemerintah akan dapat diawasi dan
dikendalikan melalui penerapan <i style="mso-bidi-font-style: normal;">internal
control awarness</i>, audit keuangan dan audit kinerja serta evaluasi kinerja
eksternal. Pemerintah dipaksa bertindak <i style="mso-bidi-font-style: normal;">berdasarkan
cost minded</i> dan harus efisien. Selain didorong untuk menggunakan dana
secara ekonomis, pemerintah juga dituntut untuk mampu mencapai tujuan yang
ditetapkan. Oleh karena itu, agar dapat mencapai tujuan tersebut maka
diperlukan adanya progarm dan tolok ukur sebagai standar kinerja.</span></div>
<div class="MsoListParagraph" style="margin-left: 0cm; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sistem
anggaran kinerja pada dasarnya merupakan sistem yang mencakup kegiatan
penyusunan program dan tolok ukur kinerja sebagai instrumen untuk mencapai
tujuan dan sasaran program. Penerapan sistem anggaran kinerja dalam penyusunan
anggaran dimulai dengan perumusan program dan penyusunan struktur organisasi pemerintah
yang sesuai dengan program tersebut. Kegiatan tersebut mencakup pula penentuan
unit kerja yang bertanggungjawab atas pelaksanaan program, serta penentuan
indikator kinerja yang digunakan sebagai tolok ukur dalam mencapai tujuan
program yang telah ditetapkan.</span></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; mso-list: l15 level1 lfo44; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Karakteristik pendekatan anggaran kinerja</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l17 level1 lfo32; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Mengklasifikasikan akun –akun dalam anggaran berdasar fungsi aktivitas
dan juga berdasar unit organisasi dan rincian belanja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l17 level1 lfo32; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Menyelidiki dan mengukur aktivitas guna mendapatkan efisiensi maksimum
dan untuk mendapatkan standar biaya</span></div>
<div class="MsoListParagraph" style="margin-left: 35.7pt; mso-list: l17 level1 lfo32; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Mendasar anggaran untuk periode yang akan datang pada biaya per unit
standar dikalikan dengan jumlah unit aktivitas yang diperkirakan harus
dilakukan pada periode tersebut.</span></div>
<div class="MsoListParagraph" style="margin-left: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span>Contoh anggaran kinerja</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="3" style="background: red; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 407.65pt;" width="544"><div align="center" class="MsoListParagraph" style="margin-left: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran polres Panti</span></div>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; height: 15.6pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt; mso-list: l43 level1 lfo33; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pengamanan Lantas</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 15.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="center" class="MsoListParagraph" style="margin-left: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 15.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="center" class="MsoListParagraph" style="margin-left: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Realisasi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">3.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">3.500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
persediaan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">4.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">4.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
makanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">2.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">2.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
perjalanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">1.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">1.000.000</span></div>
</td>
</tr>
<tr style="height: 14.45pt; mso-yfti-irow: 6;">
<td style="background: #92D050; border-top: none; border: solid black 1.0pt; height: 14.45pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 49.65pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Jumlah</span></div>
</td>
<td style="background: #92D050; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">10.000.000</span></div>
</td>
<td style="background: #92D050; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">10.500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt; mso-list: l43 level1 lfo33; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Dalmas</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">3.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">3.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
persediaan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">4.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">3.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
makanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">1.500.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">1.500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
perjalanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">1.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">1.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
lain –lain</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">500.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="background: #00B050; border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 49.65pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Jumlah</span></div>
</td>
<td style="background: #00B050; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">10.000.000</span></div>
</td>
<td style="background: #00B050; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">9.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt; mso-list: l43 level1 lfo33; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Diklat </span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">4.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">3.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
persediaan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">4.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">4.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
makanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">500.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
perjalanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">1.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Belanja
lain –lain</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">500.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="background: #00B0F0; border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 49.65pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Jumlah</span></div>
</td>
<td style="background: #00B0F0; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">10.000.000</span></div>
</td>
<td style="background: #00B0F0; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">8.500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21; mso-yfti-lastrow: yes;">
<td style="background: yellow; border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" width="281"><div class="MsoListParagraph" style="margin-left: 49.65pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Total<span style="mso-spacerun: yes;"> </span></span></b></div>
</td>
<td style="background: yellow; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" width="132"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">30.000.000</span></b></div>
</td>
<td style="background: yellow; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.45pt;" width="130"><div align="right" class="MsoListParagraph" style="margin-left: 0cm; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">28.000.000</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="margin-left: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; mso-list: l15 level1 lfo44; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kelebihan anggaran kinerja :</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l40 level1 lfo34; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Penekanan pada dimasukkannya deskripsi secara naratif dari setiap
aktivitas disetiapanggaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l40 level1 lfo34; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran disusun berdasarkan aktivitas, dengan permintaan yang didukung
oleh estimasi biaya dan pencapaian yang diukur secara kuantitatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l40 level1 lfo34; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Penekanannya pada kebutuhan untuk mengukur output dan input</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l40 level1 lfo34; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran kinerja yang mensyaratkan adanya data – data kinerja
memungkinkan legislatif untuk menambah atau mengurangi dari jumlah yang diminta
dalam fungsi dan aktivitas tertentu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l40 level1 lfo34; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Menyediakan kepala eksekutif pengendalian yang lebih terhadap bawahannya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l40 level1 lfo34; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Anggaran kinerja menekankan aktivitas yang memakai anggaran daripada
jumlah anggaran yang terpakai, dan memerlukan jawaban atas pertanyaan berikut
ini :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 71.7pt; mso-add-space: auto; mso-list: l3 level1 lfo35; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Apa tujuan lembaga tersebut? Apa alasan lembaga tersebut meminta
diadakan anggaran? Jasa apa yang diberikan lembaga tersebut sehingga lembaga
tersebut harus tetap ada?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 71.7pt; mso-add-space: auto; mso-list: l3 level1 lfo35; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Program atau aktivitas apa yang digunakan oleh lembaga untuk mencapai
tujuan dan sasaran?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 71.7pt; mso-add-space: auto; mso-list: l3 level1 lfo35; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Berapa volume kegiatan / pekerjaan yang dipersyaratkan untuk setiap
aktivitas?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 71.7pt; mso-add-space: auto; mso-list: l3 level1 lfo35; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Berapa banyak jasa yang dapat diberikan dengan menggunakan anggaran
tahun lalu?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 71.7pt; mso-add-space: auto; mso-list: l3 level1 lfo35; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Berapa banyak aktivitas atau jasa yang diberikan yang diharapkan oleh
legislatif atau pembayar pajak jika jumlah anggaran yang diminta dikabulkan?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 71.7pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; mso-list: l15 level1 lfo44; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kelemahan pendekatan anggaran kinerja :</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l12 level1 lfo36; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Hanya<b style="mso-bidi-font-weight: normal;"> </b>sedikit dari pemerintah
pusat dan daerah yang memiliki staf anggaran atau akuntansi yang memiliki
kemampuan memadaiuntuk mengidentifikasian unit pengukuran dan melaksanakan
analisis biaya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l12 level1 lfo36; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Banyak jasa dan aktivitas pemerintah tidak dapat langsung terukur dalam
satuan unit output atau biaya perunit yang dapat dimengerti dengan mudah?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l12 level1 lfo36; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Akun – akun dalam pemerintahan telah secara khusus dibuat dengan dasar
anggaran yang dikeluarkan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.7pt; mso-add-space: auto; mso-list: l12 level1 lfo36; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kadangkala, aktivitas langsung diukur biayanya secara detail dan
dilakukan pengukuran secara detail lainya tanpa adanya pertimbangan<span style="mso-spacerun: yes;"> </span>memadai yang diberikan pada perlu atau
tidaknya aktivitas itu sendiri.</span></div>
<div class="MsoListParagraph" style="margin-left: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.14<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Zero
Based Budgeting (ZBB)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 60.55pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penyusunan anggaran dengan menggunakan
konsep <i style="mso-bidi-font-style: normal;">Zero Based Budgeting</i> dapat
menghilangkan <i style="mso-bidi-font-style: normal;">incrementalism</i> dan <i style="mso-bidi-font-style: normal;">line-item</i> karena anggaran diasumsikan
mulai dari nol. Penyusunan anggaran yang bersifat <i style="mso-bidi-font-style: normal;">incremental</i> mendasarkan besarnya realisasi anggaran tahun ini untuk
menetapkan anggaran tahun depan, yaitu dengan menyesuaikannya dengan tingkat
inflasi atau jumlah penduduk.<span style="mso-spacerun: yes;"> </span>ZBB tidak
berpatokan pada anggaran tahun lalu untuk menyusun anggaran tahun ini, namun
penentuan anggaran didasarkan pada kebutuhan saat ini. Dengan ZBB seolah-olah
proses anggaran dimulai dari hal yang baru sama sekali. Item anggarann yang
sudah tidak relevan dan tidak mendukung pencapaian tujuan organisasi dapat
hilang dari struktur anggaran, atau mungkin juga muncul item baru.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l32 level1 lfo45; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
Implementasi ZBB </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
ini terdiri dari tiga tahap:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l37 level1 lfo19; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Identifikasi
unit-unit keputusan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l37 level1 lfo19; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penentuan
paket-paket keputusan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l25 level1 lfo20; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Paket keputusan <i style="mso-bidi-font-style: normal;">mutually exclusive</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l25 level1 lfo20; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Paket keputusan <i style="mso-bidi-font-style: normal;">incremental</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l37 level1 lfo19; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meranking
dan mengevaluasi paket keputusan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l32 level1 lfo45; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keunggulan
ZBB</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l5 level1 lfo21; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jika ZBB
dilaksanakan dengan baik maka dapat menghasilkan alokasi sumber daya secara
lebih efisien.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l5 level1 lfo21; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ZBB
berfokus pada <i style="mso-bidi-font-style: normal;">value for money</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l5 level1 lfo21; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memudahkan
untuk mengidentifikasi terjadinya inefisiensidan ketidakefektivan biaya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l5 level1 lfo21; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meningkatkan
pengetahuan dan motivasi staf dan manajer.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l5 level1 lfo21; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Meningkatkan
partisipasi manajemen level bawah dalam proses penyusunan anggaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l5 level1 lfo21; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Merupakan
cara yang sistematik untuk menggeser status quo dan mendorong organisasi untuk
selalu menguji alternatif aktivitas dan pola perilaku biaya serta tingkat
pengeluaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l32 level1 lfo45; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kelemahan
ZBB</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prosesnya
memakan waktu lama <i style="mso-bidi-font-style: normal;">(time consuming)</i>
terlalu teoritis dan tidak praktis, membutuhkan biaya yang besar, serta
menghasilkan kertas kerja yang menumpuk karena pembuatan paket keputusan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ZBB
cenderung menekankan manfaat jangka pendek</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Implementasi
ZBB membutuhkan<span style="mso-spacerun: yes;"> </span>teknologi yang maju</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Masalah
besar yang dihadapi ZBB adalah pada proses meranking dan mereview paket
keputusan. Mereview ribuan paket keputusan merupakan pekerjaan yang melelahkan
dan membosankan, sehingga dapat mempengaruhi keputusan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Untuk
melakukan perankingan paket keputusan dibutuhkan staf yang memiliki keahlian
yang mungkin tidak dimiliki organisasi. ZBB berasumsi bahwa semua staf memiliki
kemampuan untuk mengkalkulasi paket keputusan. Selain itu dalam perankingan
muncul pertimbangan subyektif atau mungkin terdapat tekanan politik sehingga
tidak objektif lagi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Memungkinkan
munculnya kesan yang keliru bahwa semua paket keputusan harus masuk dalam
anggaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; tab-stops: 0cm; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Implementasi
ZBB menimbulkan masalah keperilakuan dalam organisasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l44 level2 lfo3; tab-stops: 0cm; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.15<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Planning,
Programing, and Budgeting System (PPBS)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 0cm; tab-stops: 0cm; text-indent: 42.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PPBS
merupakan teknik penganggaran yang didasarkan pada teori sistem yang
berorientasi pada output dan tujuan dengan penekanan utamanya adalah alokasi
sumber daya berdasarkan analisis ekonomi. Sistem anggaran PPBS tidak
mendasarkan pada struktur organisasi tradisional yang terdiri dari
divisi-divisi, namun berdasarkan program, yaitu pengelompokkan aktivitas untuk
mencapai tujuan tertentu. PPBS adalah salah satu model penganggaran yang
ditujukan untuk membantu manajemen pemerintah dalam membuat keputusan alokasi
sumber daya secara lebih baik. Hal tersebut disebabkan sumber daya yang
dimiliki pemerintah terbatas<span style="mso-spacerun: yes;"> </span>jumlahnya,
sementara tuntutan masyarakat tidak terbatas jumlahnya. Dalam keadaan tersebut
pemerintah dihadapkan pada pilihan alternatif keputusan yang memberikan manfaat
paling besar dalam pencapaian tujuan organisasi secara keseluruhan. PPBS
memberikan rerangka untuk membuat pilihan tersebut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
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<span style="height: 483px; left: -3px; mso-ignore: vglayout; position: relative; top: 3px; width: 576px; z-index: 251638784;"><img height="480" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image018.png" width="576" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">analisis</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Informasi<span style="mso-tab-count: 8;"> </span><span style="mso-spacerun: yes;"> </span>informasi</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Konsep PPBS</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-tab-count: 1;"> </span>Konsep PPBS merupakan
konsep luas yang memandang bahwa penyusunan anggaran bukanlah proses terpisah
yang berdiri sendiri melainkan sebuah bagian yang tidak terpisahkandari proses
perencanaan dan perumusan program kegiatan suatu organisasi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Alasan yang mendasari PPBS mungkin adalah kemampuannya untuk menjawab
pertanyaan, seperti</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Sasaran dan tujuan dasar yang akan dicapai ?</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Apa saja alternatif metode / cara untuk mencapai
sasaran dan tujuan yang telah ditetapkan?</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Berapa biaya yang dibutuhkan dari masing – masing
alternatif, finansial maupun nonfinansial?</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Manfaat apa yang akan dicapai dari tiap alternatif,
dan seberapa efektif alternatif – alternatif tersebut dalam mencapai tujuan dan
sasaran yang telah ditetapkan</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Proses
Implementasi PPBS</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></b></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Karakteristik PPBS:</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berfokus pada tujuan dan aktivitas
(program) untuk mencapai tujuan</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Secara eksplisit menjelaskan implikasi
terhadap tahun anggaran yang akan datang karena PPBS berorientasi masa depan.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mempertimbangkan semua biaya yang
terjadi.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dilakukan analisis secara sistematis
atas berbagai alternatif program, yang meliputi: </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Identifikasi tujuan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">I</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">dentifikasi secara sistematik alternatif
program untuk mencapai tujuan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l29 level1 lfo25; tab-stops: 0cm; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">E</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">stimasi biaya total dari masing-masing
alternatif program</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l29 level1 lfo25; tab-stops: 0cm; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Estimasi manfaat (hasil) yang ingin diperoleh dari
masing – masing alternatif program</span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Langkah-langkah implementasi PPBS
meliputi:</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menentukan tujuan umum organisasi dan
tujuan unit organisasi dengan jelas.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengidentifikasi program-program dan
kegiatan untuk mencapai tujuan yang telah ditetapkan.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengevaluasi berbagai alternatif program
dengan menghitung <i style="mso-bidi-font-style: normal;">cost benefit</i> dari
masing-masing program.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemilihan program yang memiliki manfaat
besar dengan biaya yang kecil</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Alokasi sumber daya ke masing-masing
program yang disetujui.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
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<span style="height: 43px; left: 0px; margin-left: 391px; margin-top: 8px; mso-ignore: vglayout; position: absolute; width: 37px; z-index: 251689984;"><img alt="Flowchart: Connector: 1" height="43" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image021.png" width="37" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span>Tahapan dalam PPBS</span></b></div>
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<span style="height: 818px; left: -58px; mso-ignore: vglayout; position: relative; top: 15px; width: 631px; z-index: 251658240;"><img height="803" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image023.png" width="631" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> </span></b></div>
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<br /></div>
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<br /></div>
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<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l16 level1 lfo47; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kelebihan PPBS</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l28 level1 lfo26; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Memudahkan dalam pendelegasian tanggungjawab dari manajemen puncak ke
manajemen menengah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l28 level1 lfo26; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Dalam jangka panjang dapat mengurangi beban kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l28 level1 lfo26; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Memperbaiki kualitas pelayanan melalui pendekatan sadar biaya <i style="mso-bidi-font-style: normal;">(cost-consciousness/ cosiawareness)</i>
dalam perencanaan program</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l28 level1 lfo26; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Lintas departemen sehingga dapat meningkatkan komunikasi, koordinasi,
dan kerja sama antar departemen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l28 level1 lfo26; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Menghilangkan program yang overlapping atau bertentangan dengan
pencapaian tujuan organisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l28 level1 lfo26; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">PPBS menggunakan teori <i style="mso-bidi-font-style: normal;">marginal utility</i>,
sehingga mendorong alokasi sumber daya secara optimal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l16 level1 lfo47; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kelemahan PPBS</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">PPBS membutuhkan system informasi yang canggih, ketersediaan data,
adanya system pengukuran, dan staf yang memiliki kapabilitas tinggi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Implementasi PPBS membutuhkan biaya yang besar karena PPBS membutuhkan
teknologi yang cangih</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">PPBS bagus secara teori, namun sulit diimplementasikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">PPBS mengabaikan realitas politik dan realitas organisasi sebagai
kumpulan manusia yang kompleks</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">PPBS merupakan teknik anggaran yang <i style="mso-bidi-font-style: normal;">statistically
oriented. </i>Penggunaan statistic terkadang kurang tajam untuk mengukur
efektifitas program.</span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pengaplikasian PPBS menghadapi masalah teknis, hal ini terkait dengan
sifat program atau kegiatan yang lintas departemen sehingga menyulitkan dalam
melakukan alokasi biaya. </span></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; mso-list: l22 level1 lfo46; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Crosswalk</span></b></div>
<div class="MsoListParagraph" style="margin-left: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bentuk crosswalk mencoba untuk mengakomodasi tuntutan PPBS dan kebiaasan
tradisional yang telah berkembang. Penganggaran tetap dibuat berdasar unit
organisasi dan object of expenditure dan bukan berdasarkan program</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Contoh dari PPBS crosswalk
kota PANTI</span></div>
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<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: red; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Departemen
atau object of expenditure</span></div>
</td>
<td style="background: red; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">keamanan</span></div>
</td>
<td style="background: red; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">pendidikan</span></div>
</td>
<td style="background: red; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">kesehatan</span></div>
</td>
<td style="background: red; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">transportasi</span></div>
</td>
<td style="background: red; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">total</span></div>
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<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Walikota</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Perencanaan kota</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Personalia</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kantor keuangan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kantor anggaran</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kepolisian</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pemadam kebakaran</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.45pt;" valign="top" width="151"><div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Total</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.6pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l22 level1 lfo46; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Masalah Utama Penggunaan ZBB dan PPBS</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo28; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Bounded rationality, </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">keterbatasan dalam menganalisa semua alternatif untuk melakukan
aktivitas </span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo28; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kurangnya data untuk membandingkan semua alternatif, terutama untuk
mengukur output</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo28; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Masalah ketidakpastian sumber daya, pola kebutuhan di masa depan,
perubahan politik, dan ekonomi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo28; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pelaksanaan teknik tersebut menimbulkan beban pekerjaan yang sangat
berat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo28; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Kesulitan dalam mencapai tujuan dan perankingan program terutama ketika
terdapat pertentangan kepentingan (<i style="mso-bidi-font-style: normal;">conflict
of interest</i>) </span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo28; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Seringkali tidak memungkinkan untuk melakukan perubahan program secara
cepat dan tepat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo28; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Terdapat hambatan birokrasi dan perlawanan politik yang besar untuk
berubah (<i style="mso-bidi-font-style: normal;">resistance to change</i>)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pelaksanaan teknik tersebut sering tidak sesuai dengan proses pengambilan
keputusan politik. Politik berusaha membuat pelaksanaan lebih <i style="mso-bidi-font-style: normal;">“technocratic”</i> yang hal tersebut bisa
mempengaruhi proses anggaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo28; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Pada akhirnya, pemerintah beroperasi dalam dunia yang tidak rasional</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> </span>B<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">AB 3</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">PENUTUP</span></b></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">SIMPULAN</span></b></div>
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<span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">Penganggaran
sektor publik merupakan proses yang sangat vital bagi organisasi sektor
publik.<span style="mso-spacerun: yes;"> </span>Anggaran Publik sangat penting,
karena anggaran dapat membantu menentukan tingkat kebutuhan masyarakat.<span style="mso-spacerun: yes;"> </span>Disamping itu anggaran juga merupakan
instrumen kebijakan fiskal pemerintah untuk mempengaruhi keadaan ekonomi
melalui kebijakan pengeluaran dan perpajakan. Dengan anggaran pemerintah dapat
mengalokasikan sumberdaya yang langka untuk menggerakan pembangunan sosial
ekonomi, menjamin kesinambungan , dan meningkatkan kualitas hidup masyarakat,
dan yang lebih penting lagi dapat merupakan sarana untuk menunjukkan
akuntabilitas pemerintah terhadap publik. Anggaran sektor publik terdiri dari
anggaran operasional dan anggaran modal/investasi.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">DAFTAR PUSTAKA</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mardiasmo.2002.<i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik</i>.Yogyakarta:Andi Yogyakarta</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Nordiawa, Deddy. 2006. <i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik</i>. Jakarta:Salemba
empat.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"><a href="http://wwwmerysblog.blogspot.com/2011/02/anggaran-sektor-publik.html">http://wwwm<span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ansi-language: IN; text-decoration: none; text-underline: none;"> <span class="sliceurl"><span lang="IN">www.scribd.com/doc/45075406/Penganggaran-Perusahaan</span></span></span>erysblog.blogspot.com/2011/02/anggaran-sektor-publik.html</a></span></div>
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<span class="sliceurl"><span lang="IN"><a href="http://www.pdfqueen.com/teori-penganggaran-sektor-publik">www.pdfqueen.com/teori-penganggaran-sektor-publik</a></span></span><span class="sliceurl"><span style="mso-ansi-language: EN-US;"></span></span></div>
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<span class="sliceurl"><span lang="IN">id.wikipedia.org/wiki/Anggaran_Sektor_Publik</span></span><span class="sliceurl"><span style="mso-ansi-language: EN-US;"></span></span></div>
Anonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com0tag:blogger.com,1999:blog-3031053785582559932.post-25818908511442132942013-06-26T19:53:00.001+07:002013-06-26T19:53:39.317+07:00Akuntansi Universitas<!--[if !mso]>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">2.1 Akuntansi Universitas</span></b></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dalam pengaturannya, universitas dikelompokkan menjadi
dua yaitu:</span></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 1.0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Universitas yang
dikelola pihak swasta (private university)</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Pelaksanaan akuntansinya dilaksanakan berdasarstandar akuntansi yang
dikembangkan oleh Finansial Accounting Standards Boards-FASB (Dewan Standar
Akuntansi Keuangan) khususnya dalam pernyataan (FASB Statement) No. 117 tentang
Laporan Keuangan untuk Organisasi Nirlaba</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Universitas yang
Dikelola Pihak Pemerintah (Public University)</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Pelaksanaan akuntansinya dilaksanakan berdasar standar akuntansi yang
dikembangkan oleh Government Accounting Standards Boards-GASB (Dewan Standar
Akuntansi Pemerintahan) khususnya dalam pernyataan (GASB Statement) No. 115
tentang “Model Pelaporan Keuangan untuk Universitas”. </span></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">2.2<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Struktur Dana di Universitas</span></b></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Struktur
dana untuk universitas terdiri atas:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Dana lancar <i style="mso-bidi-font-style: normal;">(current funds)</i></span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 25.1pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Dana pinjaman <i style="mso-bidi-font-style: normal;">(loan funds)</i></span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 25.1pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Dana abadi <i style="mso-bidi-font-style: normal;">(endownment funds</i>)</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 25.1pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Dana anuitas dan
pensiun <i style="mso-bidi-font-style: normal;">(annuity and life income funds)</i></span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 25.1pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Dana pembangunan <i style="mso-bidi-font-style: normal;">(plant funds)</i></span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Dana Lancar</span></b><span lang="IN" style="font-size: 12pt;"> adalah dana yang didirikan oleh universitas untuk
mengelola kekayaan atau sumber daya yang akan digunakan dalam rangka membiayai
kegiatan operasional sehari-hari. Current Funds ini dibagi menjadi dua yaitu
dana yang penggunaannya tidak ada batasan (unrestricted current fund) dan dana
yang penggunaannya terbatas pada tujuan tertentu (restricted current fund). </span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Dana pinjaman <i style="mso-bidi-font-style: normal;">(loan funds)</i> </span></b><span lang="IN" style="font-size: 12pt;">adalah dana yang didirikan untuk mengumpulkan dana-dana yang akan digunakan
untuk memberikan pinjaman baik kepada pegawai universitas maupun pihak-pihak
lain yang terkait dengan universitas.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Dana abadi <i style="mso-bidi-font-style: normal;">(endownment funds)</i> </span></b><span lang="IN" style="font-size: 12pt;">adalah dana yang dikumpulkan dan kemudian dikelola oleh
universitas tidak untuk penggunaan jangka pendek. Dana ini “diabadikan”
kemudian dikelola dalam bentuk investasi yang hasilnya bisa dimanfaatkan untuk
penggunaan jangka pendek.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Dana anuitas dan
pensiun <i style="mso-bidi-font-style: normal;">(annuity and life income funds)</i></span></b><span lang="IN" style="font-size: 12pt;"> adalah semacam dana pensiun yang dikelola oleh
universitas, sedangkan <b style="mso-bidi-font-weight: normal;">Dana Pembangunan <i style="mso-bidi-font-style: normal;">(Plant Funds</i>)</b> adalah dana yang
dikumpulkan dengan tujuan penggunaan berupa pembangunan gedung, fasilitas, dan
aktiva tetap lainnya. </span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Akuntansi dana untuk universitas serupa dengan akuntansi dana untuk
unit-unit pemerintah. Keduanya mencatat pendapatan dan belanja untuk masing-masing
dana, menggunakan anggaran untuk merencanakan dan memonitor operasi, dan juga
menggunakan sistem beban pemesanan (encrumbances) untuk mencatat pesanan
pembelian yang dilakukan, memiliki transaksi<span style="mso-spacerun: yes;">
</span>dan transfer antardana, serta menyajikan neraca serta laporan operasi
untuk periode berjalan. Akan tetapi terdapat perbedaan diantara keduanya dalam
hal dana yang diterima. Akuntansi dana untuk universitas harus memisahkan
antara dana terikat dan dana tidak terikat. Pembatasan yang dimaksud berasal
dari pihak eksternal universitas. Pihak manajemen universitas juga dapat
menyisihkan uang untuk tujuan tertentu. Namun, manajemen tidak boleh membatasi
penggunaan suatu dana, sehingga ketika istilah manajemen digunakan dalam
akuntansi dana untuk universitas, hal itu mengacu pada pembatasan dari pihak
eksternal universitas atas penggunaan suatu dana, bukan mengacu pada penyisihan
dana secara internal.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Akuntansi dana dan pelaporannya untuk universitas dapat dilihat di bawah
ini:</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Kelompok Dana</span></b></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 43.1pt; mso-add-space: auto; text-align: justify; text-indent: 28.9pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">Lancar</span></b></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Tidak<span style="mso-spacerun: yes;"> </span>Terikat<span style="mso-spacerun: yes;"> </span>Pinjaman<span style="mso-spacerun: yes;"> </span>Abadi<span style="mso-spacerun: yes;">
</span>Anuitas dan<span style="mso-spacerun: yes;"> </span>Pembangunan</span></b></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Terikat<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>Pensiun</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 10px; left: -8px; mso-ignore: vglayout; position: relative; top: 8px; width: 629px; z-index: 251652608;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="629" /></span><span lang="IN" style="font-size: 12pt;"> </span></span></span></div>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br clear="ALL" style="mso-ignore: vglayout;" /></span></span>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Dasar</span></b><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Akrual<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Pendapatan<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>Pemasukan atau sumbangan dan transfer langsung</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Akuntansi</span></b><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>diakui saat<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>dicatat sebagai kredit pada saldo dana.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>dana dibe-</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>lanjakan<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>Dana untuk dibelanjakan ditransfer ke Dana Lancar</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>kecuali
untuk belanja modal dan pelunasan utang,</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>yang dicatat pada Dana Pembangunan.</span></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Laporan</span></b><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>laporan pendapatan</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Keuangan</span></b><span lang="IN" style="font-size: 12pt; line-height: 115%;"> <span style="mso-tab-count: 1;"> </span>dan Belanja</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span>Laporan Perubahan Saldo
Dana</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span></span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span>Neraca (kombinasi)</span></span></span></div>
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<br /></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Seperti dapat dilihat di atas, ada tiga laporan keuangan yang harus dibuat
oleh suatu universitas yaitu:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Laporan
Pendapatan,belanja, dan beban lainnya (statement of current funds revenue,
expenditures, and other changes).</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Laporan perubahan
saldo dana (statement of changes in fund balance)</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 46.35pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Neraca kombinasi
(combined balance sheet)</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-list: Ignore;">2.3<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Dana
Lancar Tidak Terikat</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 60.55pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dana lancar tidak terikat mencatat dana yang dapat dibelanjakan untuk
menjalankan aktivitas utama dari universitas dan yang penggunaannya tidak
dibatasi untuk tujuan tertentu. Dana Lancar Tidak Terikat serupa dalam
tujuannya dengan Dana Umum pada entitas pemerintah. Dasar akuntansi untuk Dana
Lancar Tidak Terikat adalah dasar akrual, seperti yang digunakan untuk entitas
komersial. Namun, sebagai ganti laba bersih, selisih antara pendapatan dan
belanja dicatat sebagai perubahan bersih atas saldo dana.</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Bagian keuangan dari universitas biasanya menyiapkan rincian anggaran
menurut fungsi, objek, departemen, dan kelompok belanja. Pencatatan ayat jurnal
untuk anggaran ini serupa dengan yang dicatat dalam akuntansi pemerintahan.
Formatnya adalah sbb:</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Anggaran pendapatan<span style="mso-tab-count: 2;"> </span>xxx</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Estimasi belanja<span style="mso-tab-count: 2;"> </span>xxx</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Saldo Dana <span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 3;"> </span>xxx</span></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Akuntansi dana untuk universitas juga menggunakan sistem <i style="mso-bidi-font-style: normal;">encumbrances</i> untuk mencatat pesanan
pembelian yang dilakukan. Dengan sistem ini, ketika dilakukan pesanan pembelian
maka dicatatlah ayat jurnal berikut:</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Beban belanja<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>xxx</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Cadangan beban belanja<span style="mso-tab-count: 2;"> </span>xxx</span></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Setelah pesanan diterima maka jurnal diatas dibalik senilai proporsi
pesanan yang diterima, dan dilakukan pencatatan atas nilai pesanan yang
sebenarnya diterima:</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Cadangan beban belanja<span style="mso-tab-count: 2;"> </span>xxx</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Beban belanja<span style="mso-tab-count: 3;"> </span>xxx</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 3;"> </span>xxx</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 5;"> </span>xxx</span></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dalam akuntansi dana untuk universitas, ada beberapa hal yang perlu
diperhatikan antara lain:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Pendapatan dan Belanja</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 14.2pt; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dalam
akuntansi dana untuk universitas terdapat beberapa hal yang perlu diperhatikan
antara lain:</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 32.2pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">a.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Remisi uang kuliah
dan piutang tak tertagih</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 32.2pt; mso-add-space: auto; text-align: justify; text-indent: 31.6pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Uang kuliah atau SPP adalah sumber pendapatan utama dari Dana Lncar Tidak
Terikat. Dalam akuntansi dana untuk universitas, jumlah uang kuliah yang
seharusnya terkumpul berdasarkan tarif standar diakui secara penuh sebagai
pendapatan. Beasiswa dan remisi uang kuiah yang diberikan universitas, termasuk
piutang tak tertagih dicatat sebagai belanja. Meskipun banyak beasiswa yang
terdapat di sebuah universitas, dalam Dana Lancar Tidak Terikat hanya dicatat
beasiswa yang disponsori langsung oleh universitas. Beasiswa lain yang berasal
dari alumni atau perusahaan yang dikelola oleh universitas dicatat dalam
kelompok dana yang lain.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 32.2pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">b.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Pengembalian uang
kuliah</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 32.2pt; mso-add-space: auto; text-align: justify; text-indent: 31.6pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Akuntansi dana untuk universitas mengharuskan pengembalian uang kuliah
(untuk mahasiswa yang mengundurkan diri) dicatat sebagai pengurangan
pendapatan. Ketika pengembalian kepada mahasiswatersebut disetujui, universitas
mendebit pendapatan dari uang kuliah dan mengkredit kas atau piutang.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 32.2pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">c.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span lang="IN" style="font-size: 12pt;">Sesi perkuliahan
yang berlangsung pada dua periode</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 32.2pt; mso-add-space: auto; text-align: justify; text-indent: 31.6pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Suatu sesi perkuliahan mungkin dimulai pada satu periode berjalan namun
baru diselesaikan pada periode berikutnya. Akuntansi dana untuk universitas
mengharuskan bahwa uang kuliah yang dipungut untuk sesi perkuliahan tersebut
diakui sebagai pendapatan pada periode dimana sesi perkuliahan tersebut paling
banyak diselenggarakan, bersama dengan seluruh belanja yang berhubungan dengan
sesi perkuliahan tersebut.<span style="mso-spacerun: yes;"> </span>Jika uang
kuliah dipungut pada periode berjalan namun sesi perkuliahan kebanyakan
diselenggarakan pada perido berikutnya, maka universitas mencatat pemungutan
uang kuliah seebagai debit pada kas dan kredit pada pendapatan tangguhan.
Pendapatan tangguhan, beserta belanja tangguhan jika ada, kemudian diakui
sebagai pendapatan dan belanja yang sesungguhnya pada periode berikutnya.</span></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Transfer dan penyisihan dana</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dalam akuntansi dana untuk universitas terdapat istilah khusus yaitu
transfer wajib dan transfer tidak wajib. Transfer wajib adalah transfer dari
Dana Lancar ke dana lainnya untuk memenuhi ketentuan dari pihak eksternal dalam
suatu perjanjian. Transfer tidak wajib adalah transfer serupa namun ditentukan
sendiri oleh pihak universitas untuk<span style="mso-spacerun: yes;">
</span>berbagai tujuan. Transfer tidak wajib juga dapat dilakukan dari dana
lainnya ke dalam Dana Lancar. Transfer wajib dan tidak wajib dilaporkan secara
terpisah dalam laporan keuangan yang berhubungan dengan Dana Lancar serupa
dengan transfer antardana dalam akuntansi pemerintahan.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Manajemen universitas juga dapat menyisihkan uang dalam Dana Lancar TAIDAK
Terikat untuk tujuan tertentu di masa depan. Penyisihan yang disebut dana yang
penggunaannya ditetapkan atau dialokasikan oleh dewan ini adalah penyisihan
internal yang serupa dengan penyisihan laba ditahan dalam entitas komersial.
Manajemen dapat menetapkan atau mencabut penyisihan tersebut menururt
kebijakannya sendiri.</span></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Investasi </span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Investasi dilaporkan pada nilai wajar dalam neraca suatu institusi publik.
Pendapatan investasi, termasuk perubahan dalam nilai wajar investasi untuk
periode berjalan, harus dilaporkan sebagai pendapatan dalam laporan operasi
entitas yang sesuai.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Sumbangan</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Universitas mencari pemasukan dari alumni, perusahaan, dan lembaga
eksternal untuk memperbaiki program dan aktivitas pendidikannya. Selain itu,
universitas juga dapat mencari pemasukan tambahan dari lembaga-lembaga
internalnya. Lembaga-lembaga yang menjadi bagian integral dari universitas juga
memiliki Dana Lancar serta dana-dana lainnya yang disatukan dalam laporan
keuangan universitas.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Yang perlu diperhatikan adalah pemisahan antara sumbangan yang mengikat
dengan sumbangan yang tidak mengikat. Sumbangan yang mengikat yang diterima
dicatat dalam Dana Lancar Terikat dan dibelanjakan sesuai denganm batasannya.
Sumbangan yang Tidak Mengikat dicatat dalam Dana Lancar Tidak Terikatdan
dibelanjakan sesuai dengan kebutuhan universitas yang telah ditentukan.
Beberapa pemasukan dapat berbentuk Dana Abadi dimana pokok dananya harus
dikelola selama periode tertentu. Pemasukan ini dicatat dalam rekening Dana
Abadi yang terpisah.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Pemasukan yang berupa properti diakui sebagai pendapatan pada nilai
wajarnya. Sedangkan pemasukan yang berupa jasa, seperti jasa dari mahasiswa
lama untuk melaksanakan program orientasi bagi mahasiswa baru, biasanya tidak
dicatat oleh universitas.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Depresiasi</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Universitas harus melaporkan depresiasi dalam laporan keuangan untuk tujuan
eksternalnya. Depresiasi harus dilaporkan sebagai belanja dalam dana yang
menggunakan aktiva bersangkutan selama periode berjalan. Serupa dengan Dana
Umum dalam akuntansi pemerintahan, Dana Lancar juga dapat mengakuisisi aktiva,
namun terbatas pada aktiva lancar/jangka pendek. Jadi, tidak ada aktivitas
jangka panjang yang<span style="mso-spacerun: yes;"> </span>dilaporkan dalam
Dana Lancar. Aktiva jangka panjang dilaporkan dalam Dana Pembangunan terpisah yang
digunakan untuk mencatat akuisisi aktiva tetap dengan dana yang berasal baik
dari Dana Lancar maupun Dana Pembangunan sendiri. Akan tetapi, untuk
mengakuisisi aktiva tetap dalam nilai yang besar tidak boleh menggunakan dana
yang berasal dari Dana Lancar, namun harus menggunakan dana yang berasal dari
dan dicatat sebagai Dana Pembangunan.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; tab-stops: 213.45pt; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span></span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Ilustrasi Transaksi Dana Lancar Tidak Terikat </span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 7.1pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Universitas impian memiliki tahun buku yang berakhir sama dengan akhir
tahun ajarannya (30 Juni). Di bawah ini adalah saldo neraca Universitas Impian
per 30 Juni 20X5 yang menjadi saldo awal untuk periode tahun 20X6 (dalam ribuan
rupiah):</span></span></span></div>
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<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Universitas Impian</span></b></span></span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Neraca-Dana Lancar</span></b></span></span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">30 Juni 20X5</span></b></span></span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">(dalam ribuan rupiah)</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Aktiva</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Tidak Terkait</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 9;"> </span><span style="mso-spacerun: yes;"> </span>55.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Investasi, pada nilai wajar<span style="mso-tab-count: 6;"> </span>180.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Piutang Usaha<span style="mso-tab-count: 8;"> </span><span style="mso-spacerun: yes;"> </span>98.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Dikurang: penyisihan piutang tak
tertagih<span style="mso-tab-count: 4;"> </span>
(10.000)</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Persediaan, pada mana yang lebih
rendah, biaya atau pasar<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>40.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 476px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 69px; z-index: 251638272;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="69" /></span><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Beban Dibayar dimuka<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>10.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Total Aktiva Tidak Terikat<span style="mso-tab-count: 6;"> </span>373.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="mso-ignore: vglayout;">
</span></span></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="0" width="476"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
</tr>
<tr>
<td><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image003.gif" width="69" /></span></span></td>
</tr>
</tbody></table>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;">
<span lang="IN" style="font-size: 12pt; line-height: 115%;"> </span>
</span></span>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Terikat</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 9;"> </span>
56.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Investasi, pada nilai wajar<span style="mso-tab-count: 6;"> </span>
83.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Piutang Usaha<span style="mso-tab-count: 8;"> </span>
84.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Dikurangi: penyisihan piutang tak
tertagih<span style="mso-tab-count: 4;"> </span>
(4.000)</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 472px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 70px; z-index: 251641344;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image004.gif" width="70" /></span><span style="height: 2px; left: 0px; margin-left: 472px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 70px; z-index: 251640320;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image005.gif" width="70" /></span><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Total Aktiva Terikat<span style="mso-tab-count: 7;"> </span>219.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Total Dana Lancar<span style="mso-tab-count: 8;"> </span>592.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="mso-ignore: vglayout;">
</span></span></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="1" width="472"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="70"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
</tr>
<tr>
<td height="2"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td align="left" valign="top"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image006.gif" width="70" /></span></span></td>
</tr>
<tr>
<td height="3"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
</tr>
<tr>
<td height="2"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td align="left" valign="top"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image004.gif" width="70" /></span></span></td>
</tr>
</tbody></table>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;">
<span lang="IN" style="font-size: 12pt; line-height: 115%;"> </span>
</span></span><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br clear="ALL" style="mso-ignore: vglayout;" /></span></span>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Kewajiban dan Saldo Dana</span></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span></span></b><span lang="IN" style="font-size: 12pt; line-height: 115%;">Tidak Terikat</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Utang Usaha<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>50.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Beban yang Masih Harus Dibayar<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>8.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Deposito
Mahasiswa<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>18.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Utang
pada Dana Lainnya<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>60.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Beban
yang Ditangguhkan<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>10.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Saldo
Dana:</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Tidak Dialokasikan <span style="mso-tab-count: 5;"> </span>227.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 425px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 67px; z-index: 251644416;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image007.gif" width="67" /></span><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>Diatur oleh Dewan<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>-</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Total Tidak Terikat<span style="mso-tab-count: 6;"> </span>373.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="mso-ignore: vglayout;">
</span></span></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="1" width="425"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
</tr>
<tr>
<td><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="67" /></span></span></td>
</tr>
</tbody></table>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;">
<span lang="IN" style="font-size: 12pt; line-height: 115%;"> </span>
</span></span><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br clear="ALL" style="mso-ignore: vglayout;" /></span></span>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Terikat:</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Utang Usaha<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>3.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Saldo Dana<span style="mso-tab-count: 7;"> </span>216.000</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 425px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 67px; z-index: 251647488;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="67" /></span><span style="height: 2px; left: 0px; margin-left: 423px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 68px; z-index: 251646464;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image009.gif" width="68" /></span><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Total Terikat<span style="mso-tab-count: 7;"> </span>219.000</span></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 425px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 67px; z-index: 251649536;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="67" /></span><span style="height: 2px; left: 0px; margin-left: 425px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 67px; z-index: 251648512;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image007.gif" width="67" /></span><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Total Dana Lancar<span style="mso-tab-count: 7;"> </span>592.000</span></span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; line-height: 115%;">Pendapatan <i style="mso-bidi-font-style: normal;">(revenue)</i></span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Setelah dihitung, jika seluruh mahasiswa yang terdaftar
di Universitas Impian membayar uang kuliahnya pada tarif standar, maka
Universitas Impian akan memperoleh pendapatan dari uang kuliah sebesar Rp
1.310.000. dari jumlah tersebut, Universitas Impian berencana memberikan remisi
uang kuliah total senilai Rp 45.000 sedangkan sisanya harus dibayar tunai oleh
para mahasiswa. Tidak berapa lama kemudian, karena satu dan lain hal maka
sebagian mahasiswa Universitas Impian mengundurkan diri dan menarik uang kuliah
yang telah mereka bayarkan total senilai Rp 20.000. ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 5;"> </span>1.265.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Piutang usaha<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>45.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan uang kuliah<span style="mso-tab-count: 2;"> </span>1.310.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Pendapatan- uang kuliah<span style="mso-tab-count: 2;"> </span>20.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 5;"> </span>20.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Karena
berstatus BUMN, maka universitas Impian masih mendapatkan subsidi dari pemerintah
senilai Rp 650.000. selain itu, Universitas Impian juga mendapat tambahan dana
dari pemerintah senilai Rp 20.000 yang berasal dari dana lancar terikat
sehubungan dengan riset pengobatan kanker sebagai penggantian biaya overhead.
Ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 7;"> </span>670.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan –apropiasi pemerintah<span style="mso-tab-count: 4;"> </span>650.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan-hibah dan kontrak pemerintah<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>20.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Universitas
Impian juga memperoleh pendapatan dari donasi alumninya senilai Rp 425.000 di
samping juga memperoleh pendapatan dari pengelolaan. Dana Abadi senilai Rp
255.000, ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 8;"> </span>425.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan-sumbangan, hibah, dan kontrak
pribadi<span style="mso-tab-count: 3;"> </span>425.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 8;"> </span>255.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan-dana abadi dan pendapatan<span style="mso-spacerun: yes;"> </span>investasi <span style="mso-tab-count: 3;"> </span>255.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Setelah
dihitung, investasi yang tercatat dalam Dana Lancar ternyata mengalami kenaikan
nilai wajar senilai Rp 10.000. ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 8;"> </span>10.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan- Dana Abadi dan Pendapatan
Investasi<span style="mso-tab-count: 3;"> </span>10.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Unit-unit
usaha tambahan/lainnya milik universitas, diantaranya adalah kantin, memperoleh
pendapatan senilai Rp 1.100.000. dari jumlah itu, senilai Rp 123.000 masih
dalam bentuk piutang Rp 9000 diperkirakan tidak tertagih, sedangkan sisanya
telah diterima secara tunai. Ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 6;"> </span>977.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Piutang<span style="mso-tab-count: 6;"> </span>123.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-usaha
tambahan<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>9.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Penyisihan piutang tak tertagih<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>9.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Pendapatan-usaha tambahan <span style="mso-tab-count: 4;"> </span>1.100.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Terakhir, pada tahun 20X6 terdapat pokok dari Dana Abadi
yang sudah jatuh tempo senilai Rp 20.000 dan dapat digunakan dalam Dana Lancar Tidak
Terikat. Ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 6;"> </span>20.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan-Dana Abadi Jatuh Tempo<span style="mso-tab-count: 2;"> </span>20.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<br /></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja (expenditures)</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Rincian
belanja dari Universitas Impian dapat dilihat pada ayat jurnal di bawah. Dari
jumlah belanja tersebut, Rp 2.003.000 dibayar tunai Rp 73.000 secara kredit
senilai Rp 40.000 merupakan penggunaan dari persediaan dan perlengkapan yang
ada, Rp 10.000 merupakan beban dibayar di muka yang jatuh tempo pada 20X6 dan
Rp 79.000 merupakan belanja dari dana lainnya yang nantinya harus diganti oleh
Dana Lancar. Sebagai catatan, termasuk dalam belanja yang dimaksud adalah
penggantian biaya overhead untuk riset pengobatan kanker senilai Rp 20.000.
ayat jurnalnya sbb:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Pengajaran<span style="mso-tab-count: 5;"> </span>1.480.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Riset<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>50.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Pelayanan
publik<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>65.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Dukungan
akademik<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>125.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Pelayanan
mahasiswa<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>100.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Dukungan
institusional<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>275.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Operasi
dan pemeliharaan bangunan<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>110.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Kas<span style="mso-tab-count: 7;"> </span>2.003.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Persediaan<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>40.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Beban dibayar dimuka<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>10.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Utang<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>63.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Utang dibayar dimuka<span style="mso-tab-count: 5;"> </span>10.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Utang kepada dana lain<span style="mso-tab-count: 4;"> </span>79.000</span></span></span></div>
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<br /></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Remisi uang
kuliah yang telah ditetapkan diawal total senilai Rp 45.000 akhirnya diberikan
kepada beberapa mahasiswa pilihan dari Universitas Impian. Ayat jurnalnya sbb:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-beasiswa<span style="mso-tab-count: 3;"> </span>45.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Piutang<span style="mso-tab-count: 1;"> </span> <span style="mso-tab-count: 3;"> </span>45.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Terakhir,
belanja dari unit-unit usaha tambahan milik universitas dicatat pada ayat
jurnal sbb:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-usaha
tambahan<span style="mso-tab-count: 2;"> </span>906.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 5;"> </span>906.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Transfer</span></b></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Berikut ini adalah data-data mengenai transfer antardana
yang terjadi selama tahun 20X6 untuk Universitas Impian:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: -3px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 627px; z-index: 251650560;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image010.gif" width="627" /></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-spacerun: yes;"> </span>Transfer Wajib<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>Jumlah<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>Tujuan</span></b></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Ke Dana Pembangunan<span style="mso-tab-count: 2;"> </span>Rp
120.000<span style="mso-tab-count: 2;"> </span>Pelunasan Utang</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Ke Dana Pembangunan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>85.000<span style="mso-tab-count: 2;"> </span>Perbaikan
dan penggantian aktiva</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Ke Dana Pinjaman<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>1.000<span style="mso-tab-count: 2;"> </span>Pemenuhan
ketentuan kontrak</span></span></span></div>
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<br /></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: -10px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 628px; z-index: 251651584;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image011.gif" width="628" /></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-spacerun: yes;"> </span>Transfer Tidak
Wajib<span style="mso-tab-count: 2;"> </span>Jumlah<span style="mso-tab-count: 3;"> </span>Tujuan</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Ke Dana Pinjaman<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>Rp<span style="mso-spacerun: yes;">
</span>15.000<span style="mso-tab-count: 2;"> </span>Penambahan
jumlah dana</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Ke Dana Abadi<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>275.000<span style="mso-tab-count: 2;"> </span>Pembentukan Dana Abadi</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Ke Dana Pembangunan<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>35.000<span style="mso-tab-count: 2;"> </span>Penambahan jumlah dana</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dari Dana Abadi<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>30.000<span style="mso-tab-count: 2;"> </span>Pembagian keuntungan investasi</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Jumlah transfer wajib ke Dana
Pembangunan sebesar Rp 120.000 dialokasikan senilaiRp 75.000 untuk unit-unit
usaha tambahan milik universitas, demikian pula jumlah transfer wajib ke Dana
Pembangunan sebesar Rp 85.000 dialokasikan senilai Rp 35.000 untuk unit-unit
usaha tambahan tersebut. Adapun ayat jurnal untuk mencatat data-data transfer
antardana di atas adalah sbb:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Transfer Wajib-Pokok dan Bunga
ke Dana Pembangunan<span style="mso-tab-count: 3;"> </span>120.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Transfer Wajib-Pembaruan dan
Penggantian ke Dana Pembangunan<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>85.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Transfer Wajib-Menyesuaikan
Hibah ke Dana Pinjaman<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>1.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 3;"> </span>Kas<span style="mso-tab-count: 8;"> </span>206.000</span></span></span></div>
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<br /></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Transfer Tidak Wajib ke Dana
Pinjaman<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>15.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Transfer Tidak Wajib ke Dana
Abadi<span style="mso-tab-count: 5;"> </span>275.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Transfer Tidak Wajib ke Dana
Pembangunan<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>35.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Transfer Tidak Wajib dari Dana Abadi<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>30.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 2;"> </span>Kas
<span style="mso-tab-count: 9;"> </span>295.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Transaksi
Lain</span></b></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Berikut adalah ayat-ayat jurnal
untuk beberapa transaksi lainnya yang berhubungan dengan neraca Dana Lancar
dari Universitas Impian:</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Investasi<span style="mso-tab-count: 5;"> </span>55.000</span></span></span></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 7;"> </span>55.000</span></span></span></div>
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<br /></div>
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<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 6;"> </span>88.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Penyisihan Piutang Tak Tertagih<span style="mso-tab-count: 1;"> </span>10.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Piutang Usaha<span style="mso-tab-count: 6;"> </span>98.000</span></span></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Persediaan<span style="mso-tab-count: 5;"> </span>45.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 7;"> </span>45.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Beban
dibayar di muka<span style="mso-tab-count: 3;"> </span>14.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 7;"> </span>14.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Utang<span style="mso-tab-count: 6;"> </span>50.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Utang
dibayar di muka<span style="mso-tab-count: 3;"> </span>
8.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Utang kepada
dana lain<span style="mso-tab-count: 3;"> </span>60.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 7;"> </span>118.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 6;"> </span>5.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kredit yang ditangguhkan<span style="mso-tab-count: 4;"> </span>5.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Deposit
mahasiswa<span style="mso-tab-count: 4;"> </span>3.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 7;"> </span>3.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Terakhir,
manajemen Universitas Impian menyisihkan Rp 50.000 dari saldo dana untuk riset
di masa depan. Ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Saldo Dana<span style="mso-tab-count: 8;"> </span>50.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Cadangan untuk penelitian yang
dialokasikan oleh Dewan <span style="mso-tab-count: 2;"> </span>50.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;"><span style="mso-list: Ignore;">2.4<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Dana Lancar Terikat</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dana dalam
Dana Lancar Terikat dapat digunakan untuk tujuan operasional dari universitas
sesuai batasan yang ditetapkan pihak eksternal yang mensponsori dana tersebut.
Penerimaan dana dengan pembatasan dicatat sebagai peningkatan dalam kas dan
saldo dana, namun tidak diakui sebagai pendapatan sampai ketentruan yang
membatasi penggunaan dana tersebut dipenuhi dan dana dibelanjakan sesuai dengan
cara yang telah ditetapkan.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Format ayat jurnal penerimaan
dana dalam Dana<span style="mso-spacerun: yes;"> </span>Lancar Terikat adalah
sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 4;"> </span>xxx</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Saldo Dana <span style="mso-tab-count: 3;"> </span>xxx</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Format ayat jurnal ketika dana
terset dibelanjakan adalah sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Belanja<span style="mso-tab-count: 3;"> </span>xxx</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Saldo Dana<span style="mso-tab-count: 3;"> </span>xxx</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 3;"> </span>Kas<span style="mso-tab-count: 3;"> </span>xxx</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 3;"> </span>Pendapatan <span style="mso-tab-count: 2;"> </span>xxx</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Jadi dalam Dana Lancar Terikat,
pendapatan tidak diakui sampai belanja yang sesuai dengan tujuan tertentu telah
dilakukan.</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Ilustrasi
Transaksi Dana Lancar Terikat</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Berikut adalah ilustrasi
lanjutan dari transaksi-transaksi Universitas Impian selama tahun 20X6:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Pendapatan
dan Penambahan Saldo Dana Lainnya</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Universitas Impian menerima
dana untuk Dana Lancar Terikat dari pemerintah senlai Rp 300.000 yang
penggunaannya dibatasi pada riset pengobatan kanker, jumlah ini ternasuk Rp
20.000 sebagai penggantian biaya overhead yang dicatat dalam Dana Lancar
Terikat. Selain itu Universitas Impian juga menerima dana dari sebuah lembaga
swasta senilai Rp 250.000 yang penggunaannya dibatasi pada pengembangan :Pusat
Rekayasa Teknologi”. Ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 4;"> </span>300.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Saldo Dana<span style="mso-tab-count: 3;"> </span>300.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 4;"> </span>250.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Saldo Dana<span style="mso-tab-count: 3;"> </span>250.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Selama tahun
20X6 Universitas Impian membelanjakan uang senilai Rp 212.000 untuk riset
pengobatan kanker dan Rp 190.000 untuk pengembangan “Pusat Rekayasa Teknologi”.
Ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Saldo Dana<span style="mso-tab-count: 7;"> </span>212.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan-hibah dan kontrak
pemerintah<span style="mso-tab-count: 4;"> </span>212.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Saldo dana<span style="mso-tab-count: 7;"> </span>190.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan-sumbangan, hibah, dan
kontrak pribadi <span style="mso-tab-count: 3;"> </span>190.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Selain itu,
Universitas Impian juga menerima pendapatan dari pengelolaan Dana Abadi senilai
Rp105.000 yang penggunaannya dibatasi pada belanja untuk pengenbangan program
S-1. Ayat jurnalnya sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 8;"> </span>105.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Pendapatan-Dana Abadi dan Pendapatan
Investas <span style="mso-tab-count: 3;"> </span>105.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Belanja dan Pengurangan Saldo Dana Lainnya</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dari keterangan tentang
pendapatan dalam Dana Lancar Terikat di atas juga dapat diketahui bahwa belanja
yang dilakukan dengan menggunakan dana Lancar Terikat adalah total senilai Rp
507.000 (riset pengobatan kanker senilai Rp 212.000, pengembangan “Pusat
Rekayasa Teknologi” senilai Rp 190.000, pengembangan program S1 senilai Rp
105.000). dari jumlah total tersebut, Rp 7.000 masih berupa utang yang harus
dilunasi kemudian. Rincian belanja tersebut dapat dilihat pada ayat jurnal sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Pengajaran<span style="mso-tab-count: 3;"> </span>245.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Riset<span style="mso-tab-count: 4;"> </span>200.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Pelayanan Publik<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>12.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Belanja-Beasiswa<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>50.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 5;"> </span>500.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Utang <span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>7.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Dana dari pemerintah senilai Rp 300.000 untuk riset
pengobatan kanker sudah termasuk Rp 20.000 sebagai penggantian biaya overhead
yang dicatat dalam Dana Lnacar Terikat. Ketika belanja penggantian biaya
overhead ini dilakukan dan dicatat pada Dana Lancara Terikat, makan pada Dana
Lancar Terikat dibuatlah ayat jurnal berikut:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Saldo Dana<span style="mso-tab-count: 2;"> </span>20.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-spacerun: yes;">
</span><span style="mso-tab-count: 3;"> </span>20.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Setelah
diteliti, senilai Rp 14.000 dari Dana Lancar Terikat yang telah diterima
sebelumnya ternyata ketentuan yang membatasinya tidak dapat dipenuhi oleh
Universitas Impian sehingga harus dikembalikan. Ayat jurnalnya adalah sbb:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Saldo Dana<span style="mso-tab-count: 2;"> </span>14.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 3;"> </span>14.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Transaksi Lain</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Berikut
adalah ayat jurnal untuk beberapa transaksi lainnya yang berhubungan dengan
neraca Dana Lancar dari Universitas Impian:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Investasi<span style="mso-tab-count: 2;"> </span>41.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 3;"> </span>41.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Kas<span style="mso-tab-count: 3;"> </span>46.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Piutang <span style="mso-tab-count: 2;"> </span>46.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Utang<span style="mso-tab-count: 3;"> </span>3.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 3;"> </span>3.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Laporan Keuangan</span></b><span lang="IN" style="font-size: 12pt;"></span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Laporan
keuangan Universitas Impian untuk tahun buku yang berakhir tanggal 30 Juni 20X6
disajikan pada beberapa figur berikut:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Universitas Impian</span></b></span></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Neraca-Dana Lancar</span></b></span></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">30 Juni 20X6</span></b></span></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: center;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">(dalam ribuan rupiah)</span></b><span lang="IN" style="font-size: 12pt;"></span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 8;"> </span><b style="mso-bidi-font-weight: normal;">20x6<span style="mso-tab-count: 2;"> </span>20x5</b></span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Aktiva</span></b></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-spacerun: yes;"> </span>Tidak terikat:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>95.000<span style="mso-tab-count: 1;"> </span>55.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Investasi<span style="mso-tab-count: 6;"> </span>245.000<span style="mso-tab-count: 1;"> </span>180.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Piutang<span style="mso-tab-count: 6;"> </span>123.000<span style="mso-tab-count: 1;"> </span>98.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Penyisihan piutang tak tertagih<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>(9.000)<span style="mso-tab-count: 1;"> </span>(10.000)</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Persediaan<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>45.000<span style="mso-tab-count: 1;"> </span>40.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Beban dibayar dimuka<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>14.000<span style="mso-tab-count: 1;"> </span>10.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 470px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251664896;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image012.gif" width="71" /></span><span style="height: 2px; left: 0px; margin-left: 377px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251663872;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image013.gif" width="71" /></span><span style="mso-ignore: vglayout; position: relative; z-index: 251662848;"><span style="height: 2px; left: 0px; left: 470px; position: absolute; top: -4px; width: 71px;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="71" /></span></span><span style="mso-ignore: vglayout; position: relative; z-index: 251654656;"><span style="height: 2px; left: 0px; left: 377px; position: absolute; top: -4px; width: 71px;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image015.gif" width="71" /></span></span><span lang="IN" style="font-size: 12pt;">Jumlah tidak
Terikat<span style="mso-tab-count: 6;"> </span>513.000<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>373.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;">Terikat:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 7;"> </span>179.000<span style="mso-tab-count: 1;"> </span>56.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Investasi<span style="mso-tab-count: 6;"> </span>124.000<span style="mso-tab-count: 1;"> </span>83.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Piutang<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>38.000<span style="mso-tab-count: 1;"> </span>84.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 472px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251655680;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image016.gif" width="71" /></span><span style="height: 2px; left: 0px; margin-left: 377px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251653632;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image015.gif" width="71" /></span><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Penyisihan piutang tak tertagih<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>(4.000)<span style="mso-tab-count: 1;"> </span>
(4.000)</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 377px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251661824;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="71" /></span><span style="height: 2px; left: 0px; margin-left: 470px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251656704;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="71" /></span><span lang="IN" style="font-size: 12pt;"><span style="mso-spacerun: yes;"> </span>Jumlah terikat<span style="mso-tab-count: 6;"> </span>337.000<span style="mso-tab-count: 1;"> </span>219.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 472px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251658752;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image017.gif" width="71" /></span><span style="height: 2px; left: 0px; margin-left: 377px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251657728;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image013.gif" width="71" /></span><span lang="IN" style="font-size: 12pt;">Jumlah Dana Lancar<span style="mso-tab-count: 6;"> </span>850.000<span style="mso-tab-count: 1;"> </span>592.000<span style="mso-tab-count: 1;"> </span></span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="mso-ignore: vglayout; position: relative; z-index: 251659776;"><span style="height: 2px; left: 0px; left: 377px; position: absolute; top: -1px; width: 166px;">
</span></span></span></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="0" width="0"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="71"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="24"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="71"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
</tr>
<tr>
<td height="2"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td align="left" valign="top"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image015.gif" width="71" /></span></span></td>
<td><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td align="left" valign="top"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image016.gif" width="71" /></span></span></td>
</tr>
</tbody></table>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;">
<span lang="IN" style="font-size: 12pt;"> </span>
</span></span>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt;">Kewajiban dan Saldo Dana</span></b><span lang="IN" style="font-size: 12pt;"></span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-spacerun: yes;"> </span>Tidak Terikat</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Utang<span style="mso-tab-count: 7;"> </span>63.000<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;">
</span>50.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Utang dibayar dimuka<span style="mso-tab-count: 5;"> </span>10.000<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;">
</span>8.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Deposit Mahasiswa<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>5.000<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>18.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Utang pada dana lain<span style="mso-tab-count: 5;"> </span>79.000<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;">
</span>60.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Kredit ditangguhkan<span style="mso-tab-count: 5;"> </span>15.000<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;">
</span>10.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Saldo Dana:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Tidak
Dialokasikan<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>281.000<span style="mso-tab-count: 2;"> </span>227.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Dialokasikan
oleh Dewan<span style="mso-tab-count: 4;"> </span>50.000<span style="mso-tab-count: 1;"> </span> <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>-</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 470px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251667968;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="71" /></span><span style="height: 2px; left: 0px; margin-left: 371px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251665920;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="71" /></span><span lang="IN" style="font-size: 12pt;"><span style="mso-spacerun: yes;"> </span>Total Tidak Terikat<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>513.000<span style="mso-tab-count: 2;"> </span>373.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="mso-ignore: vglayout;">
</span></span></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="2" width="371"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="71"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="28"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="71"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
</tr>
<tr>
<td height="2"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td align="left" valign="top"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="71" /></span></span></td>
<td><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td align="left" valign="top"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="71" /></span></span></td>
</tr>
</tbody></table>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;">
<span lang="IN" style="font-size: 12pt;"> </span>
</span></span>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-spacerun: yes;"> </span>Terikat:</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Utang<span style="mso-tab-count: 7;"> </span>
7.000<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>3.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span lang="IN" style="font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Saldo Dana<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>313.000<span style="mso-tab-count: 2;"> </span>216.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="height: 2px; left: 0px; margin-left: 472px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251671040;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image016.gif" width="71" /></span><span style="height: 2px; left: 0px; margin-left: 364px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251670016;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image015.gif" width="71" /></span><span lang="IN" style="font-size: 12pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Total
Terikat<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>337.000<span style="mso-tab-count: 2;"> </span>219.000</span></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><span style="mso-ignore: vglayout;">
</span></span></span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="0" width="364"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="71"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="37"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td width="71"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
</tr>
<tr>
<td height="2"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td align="left" valign="top"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image012.gif" width="71" /></span></span></td>
<td><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><br /></span></span></td>
<td align="left" valign="top"><span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image017.gif" width="71" /></span></span></td>
</tr>
</tbody></table>
<span style="color: magenta;"><span style="font-family: "Courier New",Courier,monospace;">
<span lang="IN" style="font-size: 12pt;"> </span>
<span style="height: 2px; margin-left: 470px; margin-top: 28px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251677184;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image012.gif" width="71" /></span><span lang="IN" style="font-size: 12pt; line-height: 115%;"><span style="height: 2px; margin-left: 364px; margin-top: 28px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251676160;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image012.gif" width="71" /></span><span style="height: 2px; margin-left: 364px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251675136;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image013.gif" width="71" /></span><span style="height: 2px; margin-left: 472px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 71px; z-index: 251674112;"><img height="2" src="file:///C:\Users\jamie\AppData\Local\Temp\msohtmlclip1\01\clip_image017.gif" width="71" /></span></span><span lang="IN" style="font-size: 12pt; line-height: 115%;">Total
Dana Lancar<span style="mso-tab-count: 2;"> </span></span></span></span>Anonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com0tag:blogger.com,1999:blog-3031053785582559932.post-79356025004133324642012-04-11T19:53:00.001+07:002012-04-11T19:53:44.085+07:00G5GGFJW2KF4QG5GGFJW2KF4QAnonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com0tag:blogger.com,1999:blog-3031053785582559932.post-1116318751606356832012-04-11T15:18:00.000+07:002012-04-11T16:30:27.069+07:00AKUNTANSI RUMAH SAKIT DAN RS BLU<div style="color: red;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-right: 2cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sifat dan Karakteristik Rumah Sakit</span></b></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Definis rumah sakit menurut WHO
sebagaiman yang termuat dalam WHO Technical Report Series No. 122/1957 yang
berbunyi :”<i style="mso-bidi-font-style: normal;">Rumah sakit adalah bagian
integral dari satu organisasi sosial dan kesehatan dengan fungsi menyediakan
pelayanan kesehatan paripurna, kuratif, dan preventif kepada masyarkat, serta
pelaynan rawat jalan yang diberikannya guna menjangkau keluarga di rumah. Rumah
sakit juga merupakan pusat pendidikan
dan latihan tenaga kesehatan serta pusat penelitian bio-medik.</i></span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">fungsi utam rumah sakit adalah sebagai
sarana pelayanan kesehatan maupun bagian mata rantai rujukan pelayanan
kesehatan. Berdasarkan pengalaman sampai saat ini, pengaduan mengenai
pelanggaran etik maupun malpraktek yang dilakukan oleh dokter tidak kurang 80%
terjadi di rumah sakit. Lagi pula, segal prinsip yang berlaku di rumah sakit
secar proporsional dapat juga diberlakukan di saran pelayanan kesehatan lainnya.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sejalan dengan kemajuan dan perkembangan
ilmu serta teknologi kedokteran, rumah sakit telah berkembang dari suatu
lembaga kemanusiaan, keagamaan, dan sosial yang murni, menjadi suatu lembaga
yang lebih mengarah dan lebih berorientasi kepada “bisnis”, terlebih setelah
para pemodal diperbolehkan untuk mendirikan rumah sakit dibawah badan hukum
yang bertujuan mencari profit. Rumah sakit merupakan suatu lembaga yang padat
modal, padat karya, dan padat ilmu serta teknologi, dimana untuk mencapai
efisiensi dan efektivitas yang tinggi, diperlukan profesionalisme yang andal
dalam hal pengelolaan lembaga bisnis yang modern.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kewaiban setiap insan kesehatan adalah
mensosialisasikan pengertian rumah sakit sebagai “unit Sosio-Ekonomi”, sehingga
persepsi masyarakat bisa berubah. Sosialisasi dikalangan insan kesehatan
sendiri dan para insan rumah sakit sangat diperlukan. Sebagai contoh, para
dokter dan para perawat tidak boleh menganggap rumah sakit sebagai lahan untuk
mencari nafkah semata, apalagi rumah sakit dianggap sebagai tambang emas untuk
menghimpun kekayaan. Rumah sakit sebagai lahan pengabdian profesiny
masing-masing merupakan pengabdian yang sepantasnya bag setiap insan kesehatan
atau insan rumah sakit.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berikut ini ditampilkan sistem
pengelompokan rumah sakit yang paling umum digunakan saat ini :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sistem
pengelompokan yang paling dirasa bermanfaat dan bertahan lama digunakan oleh
Asosiasi Rumah Sakit Amerika (AHA), dimana klasifikasi rumah sakit terbagi
menjadi rumah sakit pemerintah (komunitas) dan nonpemerintah (nonkominitas)
sesuai dengan tingkat akses pemerintah pada rumah sakit itu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jenis
pengelompokan lain adalah berdasarkan kepemilikan atau kontrol atas kebijakan
dan cara operasi rumah sakit. Rumah sakit dibawah kepemilikan kelembagaan atau
institusi dibagi dalam 4 kelompok : pemerintah nonfederal, non pemerintah
nirlaba, rumah sakit yang dimiliki investor, dan rumah sakit milik pemerintah
daerah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berdasarkan
rata –rata lam tinggal, rumah sakit sakit dikelompokkan menjadi rumah sakit
jangka pendek dan jangka panjang. Menginap dirumah sakit dikatakan singkat
apabila rata –rata tinggal kurang dari 30 hari; sementara rata-rata nasional
berda dibawah tujuh hari. Sedangkan diktakan lama bila tinggal lebih dari 30
hari.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah
sakit dikelompokkan menurut jumlah tempat tidur : 6-24 tempat tidur, 25 -49,
50-99, 100-199, 200-299, dan 300 atau
lebih</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berdasar
akreditasi dan yang bukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">6.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendidikan
dan non pendidikan</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">7.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berdasar
integral vertikal atau konsep regionalisasi, yaitu rumah sakit dibagi menjadi
pusat layanan utama, layanan kedua, dan layanan ketiga</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 24.55pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tujuan
Organisasi</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 24.55pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Rumah
sakit yang ideal adalah tempat diman orang-orang yang sakit bisa mencari dan
menerima perawatan, disamping memberikan pendidikan klinis kepada para mahasiswa
kedokteran, perawat, serta seluruh ahli kesehatan. </span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 24.55pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Modal
</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembangunan
kesehatan dimasa mendatang sangat tergantung pada kemampuan sumber daya manusia
yang ada di daerah.</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kecenderungan
yang terjadi adalah meningkatnya peran pihak ketiga dalam mengatur pembiayaan
kesehatan melalui sistem asuransi, baik publik maupun swasta. Keadaan ini juga
akan semakin berkembang di Indonesia dimasa yang akan datang bila perdagangan
antar negara menjadi semakin bebas.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pertanggungjawaban</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sebagai bukti pertanggungjawaban unit pelayanan
rumah sakit pemerintah daerah, setiap unit rumah sakit berkewajiban memberikan
laporan akhir sebagai bukti pertanggungjawaban atas pelaksanaan kegiatan usaha
selam periode pelaporan. Laporan tersebut meliputi laporan alokasi dana,
laporan pendapatan, dan laporan pengeluaran ke pemerintah daerah setempat.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Etika Rumah
Sakit</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Adalah etika terapan atau etika praktis yang
moralitas atau etika umum yang diterapkan pada isu-isu praktis, seperti
perlakuan terhadap etnis minoritas, keadilan untuk kaum perempuan, penggunaan
hewan untuk bahan makanan atau penelitian, pelestarian lingkungan hidup,
aborsi, eutanasia, dan kewajiban bagi yang mampu untuk membantu yang tidak
mampu.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pelayanan Rumah
sakit</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah sakit swasta dan rumah sakit pemerintah yang
ada harus meningkatkan kepuasan pasiennya. Selain peningkatan mutu pelayanan
teknis medis, peningkatan mutu yang paling mudah dan murah adalah peningkatan
mutu pelayanan yang berhubungan dengan emosi pasien. Pelayanan yang dimaksud di
sini adalah pelayanan yang ramah, sopan santun, gesit, terampil, serta peduli
dengan keluhan pasien</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Siklus Aktivitas
Rumah Sakit</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah sakit minimal mempunyai siklus aktivitas
sebagaiberikut : melakukan tindakan –tindakan medis seperti pemeriksaan,
pengobatan, dan perawatan kesehatan masyarakat. Secara lebih luas, tergantung
pada sumber daya yang dipunyai, sebuah rumah sakit dapat mempunyai siklus
aktivitas sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menyelenggarakan
pemeriksaan, pengobatan, dan perawatan kepada umum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.5pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menyelenggarakan
pendidikan dan latihan tenaga medis, ahli dan para medis, baik yang
diselenggarakan sendiri maupun bersama dengan instansi lainnya,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 24pt 0cm 10pt 42.5pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Mengadakan dan melakukan penelitian.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 24pt 0cm 10pt 19.5pt; text-align: justify; text-indent: -19.5pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt;">Ø<span style="font: 7pt "Times New Roman";">
</span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jenis
– jenis Anggaran Rumah Sakit</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 42.55pt; text-align: justify; text-indent: -19.45pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Anggaran modal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: 29.45pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Adalah
anggaran yang terdaftar dan tergambar dalam perencanaan penambahan modal.
Anggaran ini berisi daftar modal proyek yang diajukan selama tahun yang akan
datang. Dampak anggaran tersebut mencakup seluruh pengeluaran aktiva yang
terencana selama setahun. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Anggaran
kas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: 29.45pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Adalah
anggaran yang tercatat dalam rencana penerimaan dan pengeluaran kas. Kas
meliputi saldo tunai dan saldo rekening giro bank yang dimiliki entitas, serta
elemen-elemen lainnya yangdapat dipersamakan dengan kas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: 29.45pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Anggaran
kas sangat terkait dengan komponen kas dari aktivitas opersai, investasi, dan
pembiayaan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Anggaran
pelaksanaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: 29.45pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Adalah
anggaran yang telah tergambar dalam perencanaan aktivitas pelaksanaan. Anggaran
pelaksanaan terdiri dari tiga komponen :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penerimaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Biaya dan pengeluaran</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengukuran hasil</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Akuntansi Rumah Sakit</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt; text-align: justify; text-indent: 15pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Secara
operasional manajemen keuangan di Rumah Sakit harus dapat menghasilkan data,
informasi dan petunjuk untuk membantu pimpinan Rumah Sakit dalam meerncanakan,
mengendalikan dan mengawasi seluruh kegiatan agr a mutu pelayanan dapat dipertahankan/ditingkatkan
pada tingkat pembiayaan yang wajar.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt; text-align: justify; text-indent: 14.7pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Akuntansi </span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">ialah suatu
sistem yang merupakan salah satu pokok kegiatan dalam manajemen keuangan yang
terdiri dari kegiatan mencatat, mengklasifikasikan dan menyimpulkan semua transaksi
dan kejadian kejadian dalam suatu
organisasi yang menyangkut keuangan, sehingga didapatkan suatu data atau
informasi yang berguna untuk pengambilan keputusan.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: 21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Hasil akhir dari
akuntansi adalah laporan keuangan yang berbentuk :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Neraca
(<i>Balance sheet</i>)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan
keuangan (<i>Income statement</i>)</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan
perubahan keuangan.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ditinjau
dari segi pembukuan, akuntansi dibagi menjadi 2 sistem yang sangat penting
yaitu :</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sistem
Cash Basis atau Kas Stelsel</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: 29.45pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Yang
telah dipakai oleh pemerintah kita termasuk RS Pemerintah. Dalam sistem ini
hanya dicatat "penerimaan" dari pengeluaran uang, sehingga sebetulnya
sistem ini sangat sederhana, mudah dikerjakan dan tidak memerlukan keahlian
tinggi. Di samping itu pengawasan menjadi lebih mudah. Penerimaan akan dicatat
jika telah diterima uang dan pengeluaran dalam satu tahun anggaran yang
ditentukan.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Accrual
Basis</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: 29.45pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pada
sistem ini transaksi dan peristiwa diakui pada saat kejadian, bukan pada saat
hak diterima atau dibayar, dan dicatat serta dilaporkan pada periode yang
bersangkutan. Dengan kata lain penghasilan diakui pada saat penyerahan
barang/jasa, bukan pada saat kas diterima; dan biaya diakui pada saat
terjadinya, buka pada saat kas dibayarkan. Dengan metode aktual, harta daki ui
pada saat diperoleh kepemilikannya.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: 14.2pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Karakteristik
Kualitas Informasi</span></b></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kualitas
informasi akuntansi</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: 29.45pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan
keuangan ditujukan agar dapat bermanfaat bagi pengambilan keputusan. Hal ini
menunjukkan adanya tuntutan kualitas informasi tertentu yang bersifat :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dapat dipahami</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Relevan yaitu bermanfaat bagi peramalan
dan penegasan keputusan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">serta evaluasi masa lalu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Handal (<i>reliable</i>) yaitu penyajian
jujur, substansi mengungguli</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">bentuk, netralitas, pertimbangan sehat
dan lengkap.</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berdaya banding (<i>comparability</i>)</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 45.8pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Oleh
karena itu kebijakan akuntansi yang dianut harus konsisten, namun bila ada
alternatif lain yang lebih relevan dan andal konsistensi ini tidak perlu
dipertahankan. Hanya perubahan tersebut perlu diberitahukan kepada pembaca laporan
keuangan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 49.65pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kendala terhadap terpenuhinya kualitas
umum dari informasi di atas antara lain</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 72pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ketepatan waktu;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 52.9pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan yang
tertunda dapat menghasilkan informasi yang kurang relevan. Sebaliknya untuk
menghasilkan informasi yang tepat waktu seringkali mengurangi keandalan informasi.
Untuk mengimbangkan antara relevansi dan keandalan, kebutuhan pengambil
keputusan merupakan pertimbangan yang menentukan.</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 72pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Keseimbangan biaya dan manfaat; </span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: 30.6pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Biaya
membuat informasi jelas harus lebih rendah dari manfaatnya. Pertimbangan ini
jelas berdampak pada cara pencatatan dan penyajian laporan akuntansi yang
dipilih.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: 36pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Asumsi Akuntansi</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dasar
akrual</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kesinambungan
(<i>going concern</i>)</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kesatuan
ekonomi.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: 15.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam
akuntansi, organisasi usaha dipandang sebagai kesatuan ekonomi yang terpisah
dari pemilih/pendiri dan unit organisasi lainnya. </span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Transaksi
bebas</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Transaksi
akuntansi lebih diasumsikan selalu terjadi di antara pihakpihak yang bebas yang
sanggup melindungi kepentingan. Dengan demikian, harga yang terjadi dari
transaksi tersebut adalah harga yang objektif.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengukuran
dalam nilai uang</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Akuntansi
menggunakan uang sebagai denominator umum. Akibatnya hanya faktor/transaksi
yang dapat dianjurkan dalam nilai uang
yang dicatat dan dilaporkan dalam akutansi. Selain itu, dalam akuntansi uang
diasumsikan merupakan ukuran yang stabil, sehingga perubahan nilai beli dari
uang diabaikan.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: 21.8pt;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">5. Standar Akuntansi Keuangan</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Merupakan
pedoman/acuan dalam penyusunan laporan keuangan yang</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">disusun
oleh Ikatan Akuntansi Indonesia (IAI) 1994.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">6. Kebijakan Akuntansi</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kebijakan
akuntansi meliputi pilihan prinsip-prinsip dasar-dasar,</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">konvensi,
peraturan dan prosedur yang digunakan manajemen dalam</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">penyusunan
dan penyajian laporan keuangan. Dalam Rumah Sakit</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Swadana
telah berlaku kebijakan akuntansi Rumah Sakit dengan</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">menggunakan
cash basis dan accrual basis yang sementara berjalan</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">paralel.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; text-align: justify; text-indent: 1cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam mengatur rumah sakit dibedakan menjadi dua, yaitu:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah Sakit yang Dikelola Pihak Swasta (<i style="mso-bidi-font-style: normal;">Private
Hospital</i>)</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam hal ini,
pelaksanaan akuntansi yang dikembangkan oleh Financial Accounting Standards
Board – FASB (Dewan Standar Akuntansi Keuangan).</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah Sakit yang Dikelola Pihak Pemerintah (<i style="mso-bidi-font-style: normal;">Public Hospital</i>)</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam hal ini,
pelaksanaan akuntansi dilaksanakan berdasarkan standar akuntansi yang dikem</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpLast" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">bangkan oleh
Govermenttal Accounting Standards Board – GASB (Dewan Standar Akuntansi
Pemerintah). </span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Akuntansi Dana di Rumah Sakit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpFirst" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam akuntansi dana untuk rumah sakit, penyajian laporan informasi
keuangan mengharuskan pembentukan dana (<i style="mso-bidi-font-style: normal;">fund</i>)
yang dibagi menjadi dua, yaitu:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dana Tidak Terikat (<i style="mso-bidi-font-style: normal;">Unrestricted Fund</i>)</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Yaitu dana yang
tidak dibatasi penggunaannya pada suatu tujuan tertentu.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dana Terikat (<i style="mso-bidi-font-style: normal;">Restricted Fund</i>)</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Yaitu dana yang
dibatasi penggunaannya pada suatu tujuan tertentu yang biasanya muncuul karena
permintaan dari pihak eksternal yang memberikan sumbangan.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Terikat tidaknya aktiva tergantung pada ketentuan pihak lain (donor) yang
memberikan sumber keuangan</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tidak ada PSAK
khusus yang mengatur standar akuntansi untuk rumah sakit. PSAK yang paling
“cocok” untuk sementara waktu digunakan adalah PSAK 45 tentang organisasi
nirlaba. </span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 18pt; text-align: justify; text-indent: 24.55pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berdasarkan PSAK
45, akuntansi RS tidak berdasarkan sistem dana, hanya dana tunggal. Namun
aktiva bersih RS dikategori berdasarkan tiga jenis:</span></div>
<ol start="1" style="color: red; margin-top: 0cm;" type="1">
<li class="MsoNormalCxSpMiddle" style="line-height: normal; mso-list: l23 level1 lfo30; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Dana tidak terikat</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: normal; mso-list: l23 level1 lfo30; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Dana terikat sementara</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: normal; mso-list: l23 level1 lfo30; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Dana terikat permanen</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-indent: 18pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ruang
Lingkup Akuntansi Rumah Sakit</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1. Laporan hasil usaha</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 27.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Walaupun
Rumah Sakit Pemerintah berorientasi sosial atau nir laba, namun dengan
perubahan menjadi Unit Swadana, maka mencari laba usaha adalah penting walaupun
bukan menjadi tujuan utama pendirian Rumah Sakit tersebut. Sisa hasil usaha
Rumah Sakit Swadana berbeda dengan SHU badan usaha lainnya atau Rumah Sakit
yang berbentuk PT, pada Rumah Sakit Swadana tidak ada bagian yang diserahkan
kepada pemilik sebagai dividen.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengertian SHU </span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">adalah kelebihan dari penghasilan
atas beban pada satu periode tertentu.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 35.45pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b. <b>Manfaat SHU </b>antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Memungkinkan analisis laporan keuangan</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Memungkinkan laporan pertanggungjawaban
manajemen Setiap unit di Rumah Sakit
mempunyai kontribusi tersendiri terhadap SHU. Ada unit yang berkontribusi
sebagai penghasil keuntungan (<i>profit center</i>) dan ada yang sebagai pusat
pengeluaran beban (<i>cost center</i>). Laporan dapat bersifat kualitatif
sebagai basil peninjauan lapangan dan dapat bersifat kuantitatif/keuangan yang
diperoleh dan laporan-laporan unit center.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 35.45pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c. <b>Penyajian </b>didapat dari:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 72pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyajian penghasilan yang berasal dari
pendapatan kegiatan usaha (<i>operating revenues</i>) yaitu semua penghasilan
(bruto) yang timbul dari aktivitas utama Rumah Sakit seperti pelayanan jasa
medis dan kesehatan di Unit Rawat Inap, Rawat Jalan, penunjang medik dan lain-lain</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 71.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyajian penghasilan yang berasal dari
penghasilan lain-lain yang merupakan semua basil yang diperoleh bukan dari
aktivitas utama Rumah Sakit seperti parkir, WC, bunga bank dan lain-lain.</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 71.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Beban (<i>expenses</i>) yaitu biaya yang
secara lang sung telah dimanfaatkan di dalam kegiatan memperoleh penghasilan
dalam suatu periode tertentu.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 35.45pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Terdiri
dari :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">beban dari kegiatan usaha yaitu beban yang
timbul sebagai akibat dari kegiatan utama Rumah Sakit seperti gaji seluruh karyawan,
harga pokok obat/bahan habis pakai, snack karyawan, sparepart peralatan medik
dan lain-lain.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">beban umum dan administrasi yaitu beban
yang timbul bukan diakibatkan langsung dari kegiatan memperoleh pendapat usaha
Rumah Sakit seperti beban gaji direksi dan karyawan adiministrasi umum, ATK dan
lain-lain</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">beban lain-lain adalah semua beban yang
itmbul bukan dikarenakan dari pelaksanaan aktivitas utama Rumah Sakit, seperti
beban bunga dan lain-lain.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 35.45pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d. Bentuk laporan :</span></b></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";"> </span></span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tunggal (<i>Single
step</i>)</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Semua
penghasilan dikelompokkan</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Semua beban
dikelompokkan</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Selisih
penghasilan atas beban adalah SHU</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">PPH 25 maka
didapat SHU bersih.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Courier New"; font-size: 12pt;">o<span style="font: 7pt "Times New Roman";"> </span></span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bertahap</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 34.9pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Setiap
penghasilan ataupun beban diuraikan secara rinci.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 35.45pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.
Perkiraan luar biasa</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Yaitu
perkiraan yang sifatnya abnormal/luar biasa (<i>extra ordinary</i>), bisa berupa
keuntungan atau kerugian luar biasa, seperti pelunasan hutang, gempa bumi,
kebakaran dan lain-lain.</span></div>
<div class="MsoNormalCxSpLast" style="color: red; line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">B.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dana-Dana dalam Akuntansi Dana Rumah Sakit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpFirst" style="color: red; line-height: normal; margin-left: 14.2pt; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dana dalam akuntansi dana rumah sakit dibedakan menjadi dua, yaitu:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 14.2pt; text-align: justify; text-indent: 14.15pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dana Umum (<i style="mso-bidi-font-style: normal;">General Fund</i>)</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Damna umum
digunakan untuk mencatat sumber daya dana/dana yang diterima dan dibelanjakan
dalam menjalankan dalam menjalankan kegiatan operasional utama dari rumah
sakit.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dana Terikat</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kelompok dana (<i style="mso-bidi-font-style: normal;">Fund Groups</i>) yang digolongkan sebagai
dana terikat digunakan untuk mencatat dana yang penggunaannya dibatasi oleh
donor atau pihak yang mensponsori dana tersebut.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Keuangan Rumah Sakit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam laporan keuangan rumah sakit terdapat empat laporan keuangan utama
yang dihasilkan oleh proses akuntansi, yaitu:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; text-align: justify; text-indent: 1cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Neraca </span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 49.65pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Terdiri dari </span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 49.65pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">•</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Aktiva dan utang diklasifikasi menjadi:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">–<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktiva lancar – aktiva tetap</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">–<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Utang lancar – utang jangka panjang</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 49.65pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">•<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktiva bersih (ekuitas) diklasifikasi
berdasarkan:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">–<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktiva bersih tidak terikat</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">–<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktiva bersih terikat temporer</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">–<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktiva bersih terikat permanen</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Neraca dalam rumah
sakit tidak mempunyai perbedaan mendasar baik isi maupun proses penyusunan dari
sudut pandang ilmu akuntansi dibandingkan dengan neraca perusahaan yang sering
kita kenal disektor komersial namun demikian ada beberapa hal yang secara
khusus perlu diperhatikan antara lain:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kas</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jumlah kas yang
tercatat dalam neraca tidak termasuk kas pada Dana Terikat yang tidak dapat
digunakan untuk kegiatan operasi.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Piutang </span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Piutang harus
dilaporkan pada jumlah yang diperkirakan dapat direalisasi.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Investasi</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Investasi awal
dicatat pada harga perolehan pada saat pembelian, atau pada nilai wajar pada
saat penerimaan jika investasi diterima sebagai pemberian.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktiva Tetap</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktiva tetap
dilaporkan bersama dengan akumulasi depresiasinya dalam Dana Umum.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktiva yang Disisihkan</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Klasifikasi aktiva
terikat (<i style="mso-bidi-font-style: normal;">restricted assets</i>) hanya
diberikan pada dana yang penggunaannya dibatasi oleh pihak eksternal rumah
sakit yang mensponsori dana tersebut.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">f.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Utang Jangka Panjang</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Utang jangka
panjang dilaporkan pada neraca.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">g.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Saldo Dana</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sesuai dengan
kaidah pembagian dana yang dijelaskan, saldo dana yang dimiliki oleh rumah
sakit dipisahkan menjadi tiga macam yaitu: terikat, terikat sementara waktu,
dan terikat permanen.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 64.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Operasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Untuk rumah sakit, hasil dari kegiatan operasinya
dilaporkan dalam Laporan Operasi (<i style="mso-bidi-font-style: normal;">Statement
of Operations</i>). Laporan ini mencakup tentang pendapatan, beban, untung dan
rugi, serta transaksi lainnya yang mempengaruhi saldo dana selama periode berjalan.
Dalam laporan operasi harus dinyatakan suatu indikator kinerja seperti halnya
laba bersih dalam perusahaan, yang melaporkan hal kegiatan operasi rumah sakit
selama periode berjalan. Indikator kinerja ini harus mencakup baik laba ataupun
rugi operasi selama periode berjalan maupun laba langsung yang diperoleh selama
operasi berjalan. Perubahan lain dari saldo dana selama periode berjalan harus
dilaporkan setelah indikator kinerja.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berikut adalah pos-pos lain yng jga perlu menjadi
perhatian:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 60.55pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan Jasa Pasien</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan jasa
pasien dihitung dari jumlah bruto dengan menggunakan tarif standar. Jumlah
tersebut kemudian di kurangi dengan penyesuaian kontraktual (<i style="mso-bidi-font-style: normal;">contractual adjusments</i>) menjadi
Pendapatan Bersih Jasa Pasien.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 60.55pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyesuaian Kontraktual</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyesuaian
kontraktual berasal dari keterlibatan pihak ketiga dalam proses penggantian
pembayaran medis. Perusahaan asuransi biasanya mengganti kurang dari jumlah
tarif standar penuh untuk jasa medis yang disediakan bagi pasien yang menjadi
tanggunan asuransi. Meskipun rumah sakit memiliki tarif standar untuk jasa yang
diberikan, namun rumah sakit menjalin kontrak dengan pembayar pihak ketiga di
mana rumah sakit menerima jumlah pembayaran yang lebih rendah untuk jasa
tersebut.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 60.55pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan dari Kegiatan Lainnya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan dari
kegiatan lain mencerminkan pendapatan dari sumber-sumber bukan pasien, seperti
kantin dan sewa parkir. Pendapaatan ini biaaanya mencerminkan jumlah bersih
dari operasinya, jadi bukan jumlah brutonya.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 60.55pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Transfer Antardana</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tidaklah tepat untuk
tetap mengelola aktiva dalam Dana Terikat ketika persyaratan yang ditetapkan
oleh pihak sponsor atau donor sudah terpenihi. Dalam hal ini aktiva tersebut
harus ditransfer dari Dana Terikat ke Dana Tidak Terikat. Untuk tujuan
pelaporan keuangan, transfer antar dana ini dilaporkan dalam Laporan Operasi
sebagai “Pelepasan Saldo Dana” dan ditunjukkan sebagai penambahan atas Dana
Tidak Terikat.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; margin-left: 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Contoh Pendapatan:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan
operasioal wajat jalan: karcis umum dan karcis spesialis.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan
operasional rawat inap: akomodasi dan visite.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan
tindakan medis: tindakan medik, dan tindakan keperawatan</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan
operasional unit penunjang: rasiologi, laboratorium, fisioterapi, farmasi, dan
rehab medik.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 60.55pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Beban Dana Umum</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Beban-beban dalam
Dana Umum diakui secara akrual, seperti halnya pada entitas komersial.</span></div>
<div class="MsoNormalCxSpLast" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Contoh beban :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Biaya pelayanan: bahan, jasa pelayanan,
pegawai, penyusutan, pemeliharaan, asuransi, langganan dan daya, pelatihan, dan
penelitian.</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Biaya umum dan administrasi: pegawai,
administrasi kantor, penyusutan, pemelihataan, langganan dan daya, pelatihan,
dan penelitian</span></div>
<div class="MsoNormalCxSpFirst" style="color: red; line-height: normal; margin-left: 60.55pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">f.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sumbangan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sumbangan (donasi)
dibagi menjadi donasi yang terbentuk jasa dan berbentuk aktiva. Karena sering
kali sulit untuk menetapkan nilai dari donasi yang berbentuk jasa, maka nilai
dari donasi ini biasanya tidak dicatat. Namun, jika terdapat kebutuhan untuk
melakukan pencatatan, maka perkiraan nilai dari donasi jasa dicatat sebagai
sumbangan yang langsung diikuti dengan beban dalam jumlah yang sama. Sedangkan
donasi yang berbentuk aktiva dilaporkan pada nilai wajar pada tanggal
diterimanya sebagai sumbangan jika donasi aktiva ini penggunaannya dibatasi
oleh pihak sponsor atau donor maka dilaporkan dalam Dana Terikat Sementara atau
Dana Terikat Permanen. Ketika pembatasannya sudah tidak berlaku lagi, maka
dilakukan transfer dari Dana Terikat ke Dana Umum.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Perubahan Aktiva Bersih</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 49.65pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan ini
menyajikan perubahan dalam ketiga kategori aktiva bersih yang Tidak Terikat,
Terikat Sementara, dan terikat Permanen.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 49.65pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Arus Kas</span></b></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 49.65pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Format dari laporan
ini serupa dengan yang digunakan untuk entitas komersia</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">l.</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 49.65pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan arus kas terdiri dari:</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktivitas
operasi</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktivitas
investasi</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aktivitas
pendanaan</span></div>
<div class="MsoNormal" style="color: red; margin-left: 1cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">5. Catatan Atas Laporan Keuangan</span></b></div>
<div class="MsoNormal" style="color: red; margin-left: 38.3pt; text-align: justify; text-indent: 7.65pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Terdiri dari :</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Gambaran
umum RS</span></div>
<div class="MsoNormalCxSpMiddle" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Iktisar
kebijakan akuntansi</span></div>
<div class="MsoNormalCxSpLast" style="color: red; line-height: normal; margin-left: 63.8pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penjelasan
pos-pos laporan keuangan</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; text-align: justify; text-indent: 29.4pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ditjen
Pelayanan Medit Depkes membuat ketentuan akuntansi, khususnya bagi RS yang
sudah menjadi BLU (Badan Layanan Umum). Pedoman akuntansi RS ini berisi 10 bab:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Pendahuluan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Laporan Keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Akuntansi Aktiva</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Akuntansi Kewajiban</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Akuntansi Aktiva Bersih (Ekuitas)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">6.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Akuntansi Perubahan Aktiva Bersih</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">7.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Laporan Arus Kas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Catatan Atas Laporan Keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Ilustrasi Laporan Keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Rasio Keuangan</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-left: 2cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah Sakit
Pemerintah Daerah sebagai Badan Layanan Umum (BLU)</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 20.95pt; text-align: justify; text-indent: -17.85pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">A.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengertian Badan Layanan Umum (BLU)</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 29.4pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengertian
atau definisi BLU diatur dalam Pasal 1 angka 23 UU No. 1 Tahun 2004 tentang
Perbendaharaan Negara, yaitu : </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Badan Layanan Umum</span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">adalah instansi di lingkungan Pemerintah yang dibentuk
untuk memberikan pelayanan kepada masyarakat berupa penyediaan barang dan/atau
jasa yang dijual tanpa mengutamakan mencari keuntungan dan dalam melakukan
kegiatannya didasarkan pada prinsip efisiensi danproduktivitas”. </span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 29.4pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengertian
ini kemudian diadopsi kembali dalam peraturan pelaksanaannya yaitu dalam Pasal
1 angka 1 PP No. 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum.
Tujuan dibentuknya BLU adalah sebagaimana yang diamanatkan dalam Pasal 68 ayat
(1) yang menyebutkan bahwa “Badan
Layanan Umum dibentuk untuk
meningkatkan pelayanan kepada masyarakat dalam rangka memajukan kesejahteraan
umum dan mencerdaskan kehidupan bangsa”. Kemudian ditegaskan kembali
dalam PP No. 23 Tahun 2005 sebagai peraturan pelaksanaan dari asal 69 ayat (7)
UU No. 1 Tahun 2004, Pasal 2 yang menyebutkan bahwa “BLU bertujuan untuk meningkatkan pelayanan kepada masyarakat dalam
rangka memajukan kesejahteraan umum dan mencerdaskan kehidupan bangsa dengan
memberikan fleksibilitas dalam pengelolaan keuangan berdasarkan prinsip ekonomi
dan produktivitas, dan penerapan praktek bisnis yang sehat”.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; text-align: justify; text-indent: 21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sedangkan Asas BLU
diatur menurut Pasal 3 PP No. 23 Tahun 2005, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menyelenggarakan pelayanan umum
yang pengelolaannya berdasarkan kewenangan yang didelegasikan, tidak terpisah
secara hukum dari instansi induknya;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pejabat BLU bertanggung jawab
atas pelaksanaan kegiatan layanan umum kepada pimpinan instansi induk;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU tidak mencari laba;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rencana kerja, anggaran dan
laporan BLU dan instansi induk tidak terpisah;</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengelolaan sejalan dengan
praktik bisnis yang sehat.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 29.5pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dari
uraian definisi, tujuan dan asas BLU, maka dapat terlihat bahwa BLU memiliki
suatu karakteristik tertentu, yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berkedudukan sebagai lembaga
pemerintah yang tidak dipisahkan dari kekayaan Negara;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menghasilkan barang dan/atau
jasa yang diperlukan masyarakat;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tidak bertujuan untuk mencarai
laba;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dikelola secara otonom dengan
prinsip efisiensi dan produktivitas ala korporasi;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rencana kerja, anggaran dan
pertanggungjawabannya dikonsolidasikan pada instansi induk;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">6.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penerimaan baik pendapatan
maupun sumbangan dapat digunakan secara langsung;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pegawai dapat terdiri dari
pegawai negeri sipil dan bukan pegawai negeri sipil;</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU bukan subyek pajak.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 21.25pt; text-align: justify; text-indent: 50.75pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Selain itu, sekalipun
BLU dikelola secara otonom dengan prinsip efisiensi dan produktivitas ala
korporasi, namun terdapat beberapa karakteristik lainnya yang membedakan
pengelolaan keuangan BLU dengan BUMN/BUMD, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU dibentuk untuk meningkatkan
pelayanan kepada masyarakat dalam rangka memajukan kesejahteraan umum dan
mencerdaskan kehidupan bangsa;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kekayaan BLU merupakan bagian
dari kekayaan negara/daerah yang tidak dipisahkan serta dikelola dan
dimanfaatkan sepenuhnya untuk menyelenggarakan kegiatan BLU yang bersangkutan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembinaan BLU instansi
pemerintah pusat dilakukan oleh Menteri Keuangan dan pembinaan teknis dilakukan
oleh menteri yang bertanggung jawab atas bidang pemerintahan yang bersangkutan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembinaan keuangan BLU instansi
pemerintah daerah dilakukan oleh pejabat pengelola keuangan daerah dan
pembinaan teknis dilakukan oleh kepala satuan kerja perangkat daerah yang
bertanggung jawab atas bidang pemerintahan yang bersangkutan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Setiap BLU wajib menyusun
rencana kerja dan anggaran tahunan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">6.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rencana Kerja dan Anggaran
(RKA) serta laporan keuangan dan laporan kinerja BLU disusun dan disajikan
sebagai bagian yang tidak terpisahkan dari RKA serta laporan keuangan dan
laporan kinerja kementerian negara/lembaga/pemerintah daerah;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan yang diperoleh BLU
sehubungan dengan jasa layanan yang diberikan merupakan pendapatan
negara/daerah;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan tersebut dapat
digunakan langsung untuk membiayai belanja yang bersangkutan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU dapat menerima hibah atau
sumbangan dari masyarakat atau badan lain;</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ketentuan lebih lanjut mengenai
pengelolaan keuangan BLU diatur dalam peraturan pemerintah (dhi. PP No. 23
Tahun 2005).</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.3pt; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">B.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dasar
Pengaturan BLU</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 36pt; text-align: justify; text-indent: 13.65pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU
diatur dalam beberapa peraturan perundang-undangan yang secara khusus
mengaturnya, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 1 angka 23, Pasal 68 dan
Pasal 69 UU No. 1 Tahun 2004 tentang Perbendaharaan Negara;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">PP No. 23 Tahun 2005 tentang
Pengelolaan Keuangan Badan Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">PP No. 65 Tahun 2005 tentang
Pedoman Penyusunan dan Penerapan Standar Pelayanan Minimal;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan Menteri Keuangan No.
07/PMK.02/2006 tentang Persyaratan Administratif Dalam Rangka Pengusulan Dan
Penetapan Satuan Kerja Instansi Pemerintah Untuk Menerapkan Pola Pengelolaan
Keuangan Badan Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan Menteri Keuangan No.
08/PMK.02/2006 tentang Kewenangan Pengadaan Barang/Jasa Pada Badan Layanan
Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">6.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan Menteri Keuangan No.
09/PMK.02/2006 tentang Pembentukan Dewan Pengawas Pada Badan Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan Menteri Keuangan No.
10/PMK.02/2006 jo. PMK No. 73/PMK.05/2007 tentang Pedoman Penetapan Remunerasi
Bagi Pejabat Pengelola, Dewan Pengawas dan Pegawai Badan Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan Menteri Keuangan No.
66/PMK.02/2006 tentang Tata Cara Penyusunan, Pengajuan, Penetapan, Dan
Perubahan Rencana Bisnis Dan Anggaran serta Dokumen Pelaksanaan Anggaran Badan
Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan Menteri Keuangan No.
109/PMK.05/2007 tentang Dewan Pengawas Badan Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan
Menteri Keuangan No. 119/PMK.05/2007 tentang Persyaratan Administratif Dalam
Rangka Pengusulan Dan Penetapan Satuan Kerja Instansi Pemerintah Untuk
Menerapkan Pengelolaan Keuangan Badan Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">11.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan
Menteri Keuangan No. 76/PMK.05/2008 tentang Pedoman Akuntansi Dan Pelaporan
Keuangan Badan Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan
Menteri Dalam Negeri No. 61 Tahun 2007 tentang Pedoman Teknis Pengelolaan
Keuangan Badan Layanan Umum Daerah;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">13.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan
Dirjen Perbendaharaan No. Per-50/PB/2007 tentang Petunjuk Pelaksanaan
Pengelolaan Penerimaan Negara Bukan Pajak (PNBP) Oleh Satuan Kerja Instansi
Pemerintah Yang Menerapkan Pengelolaan Keuangan Badan Layanan Umum (PK-BLU);</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">14.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan
Dirjen Perbendaharaan No. Per-62/PB/2007 tentang Pedoman Penilaian Usulan
Penerapan Pengelolaan Keuangan Badan Layanan Umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">15.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peraturan
Dirjen Perbendaharaan No. Per-67/PB/2007 tentang Tata Cara Pengintegrasian
Laporan Keuangan Badan Layanan Umum Ke Dalam Laporan Keuangan Kementerian
Negara/Lembaga.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">C.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jenis
dan Persyaratan BLU</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Apabila
dikelompokkan menurut jenisnya BLU terbagi menjadi 3 kelompok, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU yang kegiatannya
menyediakan barang atau jasa meliputi rumah sakit, lembaga pendidikan,
pelayanan lisensi, penyiaran, dan lain-lain;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU yang kegiatannya mengelola
wilayah atau kawasan meliputi otorita pengembangan wilayah dan kawasan ekonomi
terpadu (Kapet); dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU yang kegiatannya mengelola
dana khusus meliputi pengelola dana bergulir, dana UKM, penerusan pinjaman dan
tabungan pegawai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Untuk menjadi sebuah BLU, maka harus memenuhi
persyaratan sebagaimana diatur menurut Pasal 4 PP No. 23 Tahun 2005, sebagai
berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persyaratan Substantif, apabila
menyelanggarakan layanan umum yang berhubungan dengan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyediaan barang dan/atau jasa
layanan umum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengelolaan wilayah/kawasan
tertentu untuk tujuan meningkatkan perekonomian masyarakat atau layanan umum;
dan/atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengelolaan dana khusus dalam
rangka meningkatkan ekonomi dan/atau pelayanan kepada masyarakat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persyaratan Teknis, yaitu :</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">kinerja pelayanan di bidang
tugas pokok dan fungsinya layak dikelola dan ditingkatkan pencapaiannya melalui
BLU sebagaimana direkomendasikan oleh menteri/pimpinan lembaga/kepala SKPD
sesuai dengan kewenangan dan</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.
kinerja keuangan satuan kerja instansi
yang bersangkutan adalah sehat sebagaimana ditunjukkan dalam dokumen usulan
penetapan BLU.</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persyaratan Administratif,
yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">pernyataan kesanggupan untuk
meningkatkan kinerja pelayanan, keuangan, dan manfaat bagi masyarakat;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">pola tata kelola (yang baik);</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">rencana strategis bisnis;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">laporan keuangan pokok;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">standar pelayanan minimum; dan</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 70.9pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">f.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">laporan audit terakhir atau
pernyataan bersedia untuk diaudit secara independen.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Atas
dasar itu maka penyusunan Standar Pelayanan Minimum (SPM) menjadi bagian dari
proses kegiatan merubah bentuk RS menjadi bentuk BLU. SPM sediri didefinisikan
dalam PP 23 tahun 2004 sebagai spesifikasi teknis tentang tolok ukur layanan
minimum yang diberikan oleh BLU kepada masyarakat. Dari definisi ini terlihat
bahwa SPM harus memiliki indikator kinerja pelayanan dan standar (target)
pencapaiannya Kesimpulan sementara, dengan menjadi BLU maka RS memiliki
kebebasan untuk mengelola keuangannya, namun RS diminta “berjanji” untuk dapat
menyediakan pelayanan dengan indikator dan standar kinerja pelayanan yang baik
(dalam bentuk SPM) dengan kata lain, semakin tinggi “janji” yang diajukan
(tetapi masuk akal) maka semakin mudah keluarnya ijin BLU</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin-left: 21.25pt; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">D.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah Sakit
Sebagai BLU</span></b></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Standar Pelayanan dan Tarif Layanan Rumah
Sakit </span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pelanggan
baik eksternal maupun internal mempunyai keinginan- keinginan ataupun harapan terhadap jasa yang
disediakan oleh rumah sakit. Mereka mempunyai persyaratan-persyaratan yang
diharapkan dapat dipenuhi oleh rumah sakit. Namun demikian pelanggan eksternal
sebagai pengguna jasa pelayanan mengharapkan apa yang diinginkan dapat
dipuaskan (<i>customer satisfaction</i>), sedangkan tenaga profesi mengajukan
persyaratan agar pelayanan yang disediakan memenuhi standar profesi, sedangkan
pihak manajemen menghendaki pelayanan yang efektif dan efisien. Jadi mutu dapat
dipandang dari berbagai sudut pandang</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pemerintah
Daerah yang telah menjadi BLU/BLUD menggunakan standar pelayanan minimum yang
ditetapkan oleh menteri/pimpinan lembaga/gubernur/bupati/walikota sesuai dengan
kewenangannya, harus mempertimbangkan kualitas layanan, pemerataan dan
kesetaraan layanan, biaya serta kemudahan untuk mendapatkan layanan. Dalam hal
rumah sakit pemerintah di daerah (RSUD) maka standar pelayanan minimal
ditetapkan oleh kepala daerah dengan peraturan kepala daerah. Standar pelayanan
minimal tersebut harus memenuhi persyaratan, yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Fokus pada jenis pelayanan, dalam arti
mengutamakan kegiatan pelayanan yang menunjang terwujudnya tugas dan fungsi
BLU/BLUD;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Terukur, merupakan kegiatan yang
pencapaiannya dapat dinilai sesuai dengan standar yang telah ditetapkan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dapat dicapai, merupakan kegiatan nyata
yang dapat dihitung tingkat pencapaiannya, rasional sesuai kemampuan dan
tingkat pemanfaatannya;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Relevan dan dapat diandalkan, merupakan
kegiatan yang sejalan, berkaitan dan dapat dipercaya untuk menunjang tugas dan
fungsi BLU/BLUD;</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tepat waktu, merupakan kesesuaian jadwal
dan kegiatan pelayanan yang telah ditetapkan.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah Sakit
Pemerintah Daerah yang telah menjadi BLU/BLUD dapat memungut biaya kepada
masyarakat sebagai imbalan atas barang/jasa layanan yang diberikan. Imbalan
atas barang/jasa layanan yang diberikan tersebut ditetapkan dalam bentuk tarif
yang disusun atas dasar perhitungan biaya per unit layanan atau hasil per
investasi dana. Tarif layanan diusulkan oleh rumah sakit kepada menteri
keuangan/menteri kesehatan/kepala SKPD sesuai dengan kewenangannya, dan
kemudian ditetapkan oleh menteri keuangan/kepala daerah dengan peraturan
menteri keuangan/peraturan kepala daerah. Tarif layanan yang diusulkan dan
ditetapkan tersebut harus mempertimbangkan hal-hal sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">kontinuitas dan pengembangan layanan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">daya beli masyarakat;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">asas keadilan dan kepatutan; dan</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">kompetisi yang sehat.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penentuan
tarif harus berdasar <i>unit cost </i>dan mutu layanan. Dengan demikian rumah
sakit pemerintah harus mampu melakukan penelusuran (<i>cost tracing</i>) terhadap
penentuan segala macam tarif yang ditetapkan dalam layanan. Selama ini aspek penentuan tarif masih berbasis aggaran
ataupu subsidi pemerintah sehingga masih terdapat suatu <i>cost culture </i>yang
tidak mendukung untuk peningkatan kinerja atau mutu layanan. Penyusunan tarif
rumah sakit seharusnya berbasis pada <i>unit cost</i>, pasar (kesanggupan
konsumen untuk membayar dan strategi yang diipilih. Tarif tersebut diharapkan
dapat menutup semua biaya, diluar subsidi yang diharapkan. Yang perlu
diperhatikan adalah usulan tarif jangan berbasis pada prosentase tertentu namun
berdasar pada kajian yang dapat dipertanggungjawabkan. Secara umum tahapan
penentuan tarif harus melalui mekanisme usulan dari setiap divisi dalam rumah
sakit dan aspek pasar dan dilanjutkan kepada pemilik. Pemilik rumah sakit
pemerintah adalah pemerintah daerah dan DPRD</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.25pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengelolaan
Keuangan</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Adanya
desentralisasi dan otonomi daerah dengan berlakunya UU tentang Pemerintahan
Daerah (UU No. 32 Tahun 2004, terakhir diubah dengan UU No. 12 Tahun 2008), UU
No. 33 Tahun 2004 tentang Perimbangan Keuangan Pusat dan Daerah, serta
Kepmendagri No. 29 Tahun 2002 tentang Pedoman Umum Penyusunan APBD, kemudian PP
No. 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum, PP No. 24
Tahun 2005 tentang Standar Akuntansi Pemerintahan, dan Permendagri No. 61 Tahun
2007 tentang Pedoman Teknis Pengelolaan Keuangan Badan Layanan Umum Daerah,
membuat rumah sakit pemerintah daerah harus melakukan banyak penyesuaian
khususnya dalam pengelolaan keuangan maupun penganggarannya, termasuk penentuan
biaya. </span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dengan
terbitnya PP No. 23 Tahun 2005, rumah sakit pemerintah daerah mengalami
perubahan menjadi BLU. Perubahan ini berimbas pada pertanggungjawaban keuangan
tidak lagi kepada Departemen Kesehatan tetapi kepada Departemen Keuangan, sehingga
harus mengikuti standar akuntansi keuangan yang pengelolaannya mengacu pada
prinsip-prinsip akuntabilitas, transparansi dan efisiensi. Anggaran yang akan
disusun pun harus berbasis kinerja (sesuai dengan Kepmendagri No. 29 Tahun
2002).</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyusunan
anggaran rumah sakit harus berbasis akuntansi biaya yang didasari dari
indikator input, indikator proses dan indikator output, sebagaimana diatur
berdasarkan PP No. 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan
Umum, PMK No. 76/PMK.05/2008 tentang Pedoman Akuntansi Dan Pelaporan Keuangan
Badan Layanan Umum, dan khusus untuk RSUD, pengelolaan keuangannya harus
mengacu dan berdasarkan Permendagri Permendagri No. 61 Tahun 2007 tentang
Pedoman Teknis Pengelolaan Keuangan Badan Layanan Umum Daerah.</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pelaporan
dan Pertanggungjawaban</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">BLU sebagai
instansi di lingkungan Pemerintah yang dibentuk untuk memberikan pelayanan
kepada masyarakat berupa penyediaan barang dan/atau jasa yang dijual tanpa
mengutamakan mencari keuntungan merupakan organisasi pemerintahan yang bersifat
nirlaba. Sesuai dengan Pasal 26 ayat (2) PP No. 23 Tahun 2005 yang menyebutkan
bahwa “<i>Akuntansi dan laporan keuangan BLU diselenggarakan sesuai dengan
Standar Akuntansi Keuangan yang diterbitkan oleh asosiasi profesi akuntansi
Indonesia</i>”. Ketentuan ini menimbulkan inkonsistensi, karena BLU merupakan
badan/unit atau organisasi pemerintahan yang seharusnya menggunakan PSAP atau Standar
Akuntansi Pemerintahan sebagaimana diatur menurut PP No. 24 Tahun 2005 tentang
Standar Akuntansi Pemerintahan, namun dalam PP No. 23 Tahun 2005 menggunakan
PSAK (Standar Akuntansi Keuangan) yang berasal dari IAI. Sebagai organisasi
kepemerintahan yang bersifat nirlaba, maka rumah sakit pemerintah daerah
semestinya juga menggunakan SAP bukan SAK. </span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan
keuangan rumah sakit pemerintah daerah merupakan laporan yang disusun oleh
pihak manajemen sebagai bentuk penyampaian laporan keuangan suatu entitas.
Laporan keuangan tersebut merupakan penyampaian informasi kepada pihak-pihak
yang berkepentingan terhadap entitas tersebut, sehingga isi pelaporan keuangan
rumah sakit pemerintah daerah harus mengikuti ketentuan untuk pelaporan
keuangan sebagaimana diatur menurut SAK, yaitu sebagai organisasi nirlaba (PSAK
No. 45) dan menyanggupi untuk laporan keuangannya tersebut diaudit oleh auditor
independen. Laporan keuangan rumah sakit yang harus diaudit oleh auditor
independen.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Adapun
Laporan Keuangan rumah sakit pemerintah daerah sebagai BLU yang disusun harus
menyediakan informasi untuk:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Mengukur jasa atau manfaat bagi entitas yang
bersangkutan;</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pertanggungjawaban manajemen rumah sakit
(disajikan dalam bentuk</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 6.55pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">laporan
aktivitas dan laporan arus kas);</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Mengetahui kontinuitas pemberian jasa
(disajikan dalam bentuk laporan</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 6.55pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">posisi
keuangan);</span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">mengetahui perubahan aktiva bersih
(disajikan dalam bentuk laporan aktivitas).</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 21.25pt; text-align: justify; text-indent: 1cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sehingga, laporan keuangan rumah
sakit pemerintah daerah mencakup sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan
posisi keuangan (aktiva, utang dan aktiva bersih, tidak disebut neraca).
Klasifikasi aktiva dan kewajiban sesuai dengan perusahaan pada umumnya.
Sedangkan aktiva bersih diklasifikasikan aktiva bersih tidak terikat, terikat
kontemporer dan terikat permanen. Yang dimaksud pembatasan permanen adalah
pembatasan penggunaan sumber daya yang ditetapkan oleh penyumbang. Sedangkan
pembatasan temporer adalah pembatasan penggunaan sumber daya oleh penyumbang
yang menetapkan agar sumber daya tersebut dipertahankan sampai pada periode
tertentu atau sampai dengan terpenuhinya keadaan tertentu;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan aktivitas (yaitu penghasilan, beban
dan kerugian dan perubahan dalan aktiva bersih);</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan arus kas yang mencakup arus kas
dari aktivitas operasi, aktivitas investasi dan aktivitas pendanaan;</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Catatan
atas laporan keuangan, antara lain sifat dan jumlah pembatasan permanen atau
temporer, dan perubahan klasifikasi aktiva bersih.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 21.3pt; text-align: justify; text-indent: 29.4pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam hal konsolidasi laporan
keuangan rumah sakit pemerintah daerah dengan laporan keuangan kementerian
negara/lembaga, maupun laporan keuangan pemerintah daerah, maka rumah sakit
pemerintah daerah sebagai BLU/BLUD mengembangkan sub sistem akuntansi keuangan
yang menghasilkan Laporan Keuangan sesuai dengan SAP (Pasal 6 ayat (4) PMK No.
76/PMK.05/2008 tentang Pedoman Akuntansi Dan Pelaporan Keuangan Badan Layanan
Umum).</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 21.3pt; text-align: justify; text-indent: 29.4pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berdasarkan PMK No. 76/PMK.05/2008
tentang Pedoman Akuntansi Dan Pelaporan Keuangan Badan Layanan Umum dan sesuai
pula dengan Pasal 27 PP No. 23 tahun 2005, maka rumah sakit pemerintah daerah
dalam rangka pertanggungjawaban atas pengelolaan keuangan dan kegiatan
pelayanannya, menyusun dan menyajikan:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 39.3pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Keuangan; dan</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 39.3pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Kinerja.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Keuangan
tersebut paling sedikit terdiri dari:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Realisasi Anggaran dan/atau
Laporan Operasional;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Neraca;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Arus Kas; dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Catatan atas Laporan Keuangan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 21.25pt; text-align: justify; text-indent: 29.5pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan Keuangan rumah sakit
pemerintah daerah tersebut sebelum disampaikan kepada entitas pelaporan direviu
oleh satuan pemeriksaan intern, namun dalam hal tidak terdapat satuan
pemeriksaan intern, reviu dilakukan oleh aparat pengawasan intern kementerian
negara/lembaga. Reviu ini dilaksanakan secara bersamaan dengan pelaksanaan
anggaran dan penyusunan Laporan Keuangan BLU. Sedangkan Laporan Keuangan
tahunan BLU diaudit oleh auditor eksternal.</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-left: 21.3pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt;">Ø<span style="font: 7pt "Times New Roman";"> </span></span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">RUMAH SAKIT
SEBAGAI BLU: TINJAUAN ASPEK PELAPORAN KEUANGAN</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Organisasi
BLU cenderung sebagai organisasi nirlaba kepemerintahan Sesuai dengan PP No:23
tahun 2005 pasal 26 menyebutkan bahwa akuntansi dan laporan keuangan
diselenggarakan sesuai dengan Standar Akuntansi keuangan (SAK) yang diterbitkan
oleh asosiasi profesi akuntansi Indonesia. Ketentuan ini mengakibatkan ketidakkonsistensian
yaitu bahwa organisasi BLU yang cenderung sebagai organisasi kepemerintahan
tetapi pelaporan akuntansi menggunakan PSAK (standar akuntansi keuangan ) dari
IAI, <i>bukan </i>menggunakan PSAP Standar
akuntansi pemerintahan). Standar akuntansi pemerintah disusun oleh komite
standar akuntansi pemerintah (KSAP). Standar ini digunakan untuk organisasi
kepemerintahan dan merupakan pedoman dalam penyususnan dan penyajian laporan
keuangan. SAP dinyatakan dalam PSAP.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Organisasi
pemerintahan sebagai organisasi yang nirlaba semestinya menggunakan SAP bukan
SAK. Oleh karena itu jika rumah sakit pemerintah sebagai badan layanan umum
semestinya juga menggunakan SAP bukan SAK, namun dalam PP disebutkan badan
layanan umum sebagai institusi yang nirlaba menggunakan SAK. Dalam hal ini SAK
yang tepat adalah PSAK no 45 yaitu standar akuntansi keuangan utuk organisasi
nirlaba.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 21.3pt; text-align: justify; text-indent: 36pt;">
<br /></div>
<div align="center" class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">PERBEDAAN PSAK 45 DAN SAP</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; color: red;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 189.7pt;" valign="top" width="253"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">PSAK
45</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">SAP</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 189.7pt;" valign="top" width="253"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Badan
penerbitnya IAI</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Badan
Penerbit KSAP</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 189.7pt;" valign="top" width="253"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan keuangan:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Laporan aktivitas</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Laporan posisi
keuangan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Laporan arus kas</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Catatan atas
Laporan keuang</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan keuangan:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Laporan realisasi
anggaran</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Neraca</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Laporan arus kas</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Catatan atas
Laporan keuangan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 189.7pt;" valign="top" width="253"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Organisasi bisnis</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Organisasi non
kepemerintahan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Organisasi
kepemerintahan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 189.7pt;" valign="top" width="253"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengguna:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Masyarakat</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Lembaga donor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Pemerintah</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.0pt;" valign="top" width="291"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengguna:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Masyarakat</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Wakil
rakyat/Pengawas/Pemeriksa</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">• Pemerintah</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraph" style="color: red; line-height: normal; margin: 0cm; text-align: center;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 1cm; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Laporan
keuangan rumah sakit merupakan laporan yang disusun oleh manajemen sebagai
media penyampaian laporan keuangan suatu entitas. Laporan keuangan rumah sakit
merupakan penyamapaian informasi kepada pihak-pihak yang berkepentingan
terhadap entitas tersebut. Nilai lebih dari rumah sakit pemerintah menjadi
badan layanan uumun ditinjau dari isi pelaporan keuangan adalah rumah sakit
harus mengikuti ketentuan untuk pelaporan keuangan organisasi nirlaba dan
menyanggupi untuk laporan keuangan tersebut diaudit oleh <i>auditor
independence. </i>Dengan kesanggupan tersebut tentu saja diharapkan rumah sakit
dapat mencapai tata kelola yang baik dan pelaporan yang transparans.</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 1cm; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt;">Ø<span style="font: 7pt "Times New Roman";"> </span></span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">RUMAH SAKIT
SEBAGAI BLU: TINJAUAN DARI ASPEK TEKNIS KEUANGAN</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Adanya isu
desentralisasi dan perundangan yang berlaku yaitu: UU no: 22 dan UU no: 25
tahun 1999 (UU no: 33 dan 36 tahun 2004) tentang Perimbangan Keuangan Pusat dan
Daerah, serta Kepmendagri no: 29 tahun 2002 tentang pedoman Umum Penyusunan
APBD, UU no: 32 tahun 2004 tentang Otonomi Daerah, UU no :25 tahun 2004 tentang
Perencanaan Pembangunan Nasional, PP no: 23 tahun 2005 tentang Badan Layanan
Umum, PP no: 24 tahun 2005 tentang Standar Akuntansi Pemerintah, membuat rumah
sakit harus melakukan banyak penyesuaian khusunya dalam hal pengelolaan teknis
keuangan maupun penganggaraannya, termasuk penentuan biaya.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah sakit
pemerintah dituntut untuk menjadi rumah sakit yang murah dan bermutu. Dalam pengelolaannya
rumah sakit pemerintah memiliki peraturan pendukung yang terkait dnegan
pengelolaan keuangan yang fleksibel. Berdasar PP no: 23 tahun 2005 tersebut
rumah sakit pemerintah telah mengalami perubahan sebagai badan layanan umum.
Perubahan kelembagaan ini berimbas pada pertanggungjawaban keuangan bukan lagi
kepada departemen kesehatan tetapi kepada departemen keuangan. Sebagaimana
telah diuraikan di atas dari aspek pelaporan keuangan yang harus mengikuti
standar akuntansi keuangan, maka dalam pengelolaan teknis keuangan pun harus
diselenggarakan dengan mengacu pada prinsip-prinsip akuntanbilitas,
transparansi dan efisiensi. Anggaran yang disusun rumah sakit pemeritah juga
harus disusun dengan berbasis kinerja (sesuai dengan Kepmendagri no 29 tahun 2002).</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berdasar prinsip-prinsip tersebut,
aspek teknis keuangan perlu didukung adanya hubungan yang baik dan
berkelanjutan antara rumah sakit,dengan pemerintah dan dengan para <i>stakeholder</i>,
khususnya dalam penentuan biaya pelayana kesehatan yang mencakup <i>unit cost</i>,
efisiensi dan kualitas pelayanan. Yang perlu dipertimbangankan lagi adalah
adalah adanya audit atau pemeriksaan bukan saja dari pihak independen terhadap
pelaporan keuangan tetapi juga perlu audit klinik. Dengan berubahnya
kelembagaan sebagai BLU tentu saja aspek teknis sangat berhubungan erat dengan
basis kinerja.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin-left: 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sesuai
syarat-syarat BLU bahwa yang dimaksud dengan persyaratan substantif,
persyaratan teknis dan persyaratan admnistratif adalah berkaitan dengan standar
layanan, penentuan tarif layanan, pengelolaan keuangan,tata kelola semuanya
harus berbasis kinerja</span><span lang="EN-US" style="font-family: "TimesNewRomanPSMT","sans-serif"; font-size: 12pt;">.</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Implementasi
aspek teknis keuangan bagi rumah sakit ini akan menjadi nilai plus dalam
upayanya untuk peningkatan kualitas jasa layanan dan praktik tata kelola yang
transparan. Perhitungan dan penelusuran terhadap <i>unit cost </i>memerlukan
persyaratan sbb:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menuntut
adanya dukungan dari para stakeholder,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Memiliki
keinginan yang kuat dari rumah sakit untuk berbenah, tanpa meninggalkan misi
layanan sosial tetapi harus tetap mengunggulkan rumah sakit sebagai alat <i>bargaining
position</i>,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kesanggupan
untuk mewujudkan desakan akuntabilitas dari publik kepada rumah sakit,
khususnya mengenai pola penentuan tariff,</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span></i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dukungan
dari seluruh tim ahli, baik ahli medis, komite medis, sistem informasi rumah
sakit, akuntansi dan <i>costing.</i></span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dengan
implementasi perubahan kelembagaan menjadi badan layanan umum, dalam aspek
teknis keuangan diharapkan rumah sakit akan memberi kepastian mutu dan
kepastian biaya menuju pada pelayanan kesehatan yang lebih baik.</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm; text-align: justify;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin-bottom: 0cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt;">Ø<span style="font: 7pt "Times New Roman";"> </span></span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">RUMAH
SAKIT SEBAGAI BLU: TINJAUAN DARI ASPEK PERPAJAKAN</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah
sakit yang dimiliki oleh Pemerintah (RSU ataupun RSUD) didanai dari APBN dan
APBD, maka rumah sakit tidak memiliki kewajiban PPh terhadap diri sendiri.
Dengan kata lain, rumah sakit pemerintah tidak perlu melaporkan PPh 25 (SPT
Masa) maupu PPh 29 (SPT Tahunan) karena bukan subyek pajak. Namun untuk 12 kategori
sebagai unit pemerintah dan bukan subyek pajak, dalam Undang-undang pajak
penghasilan terdapat empat kriteria yang harus dipenuhi rumah sakit yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dibentuk
berdasar peraturan perundang-undangan yang berlaku,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dibiayai
dengan dana yang bersumber APBN dan APBD,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penerimaan
lembaga tersebut dmasukkan dalam anggaran,</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembukuannya
diperiksa oleh aparat pengawasan fungsional Negara</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 38.7pt; text-align: justify; text-indent: 33.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dengan
demikian karena RSU/RSUD mendapatkan pembiayaan dari luar APBN/APBD atau tidak
seluruh penerimaan dan pembiayaan tercatat dalam APBN/APBD, maka kewajiban
menghitung pajak sendiri (PPh 25/29) disamakan dengan badan swasta lain.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berkaitan
dengan PP no 23 tahun 2005 tentang Pengelolaan Keuangan BLU, apabila RSU atau
RSUD (rumah sakit pemerintah) sudah mendapat penetapan sebagai BLU, karena
seluruh penerimaan dan pembelanjaan masuk APBN/APD, maka rumah sakit pemerintah
tersebut bukan merupakan subyek pajak sehingga tidak memiliki kewajiban
membayar PPh Badan (pasal 25 dan PPh 29). Namun demikian rumah sakit pemerintah
memiiliki kewajiban sebagai pemungut pajak PPh pasal 21, 23, 26, dan pasal 4
ayat (2) berkaitan dengan aktivitas pembayaran gaji, honor, jasa, sewa, dll kepada
karyawan dan pihak ketiga. Berkaitan dengan transaksi penyerahan obat kepada
pasien, rumah sakit juga berpotensi memiliki kewajiban memungut PPN (pajak
pertambahan nilai) dan dikukuhkan sebagai pengusaha kena pajak.</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ketentuan
khusus bagi organisasi sejenis Yayasan yang bergerak di bidang rumah sakit
berdasar SE-34/PJ.4/1995) adalah:</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Obyek Pajak, yang mmenjadi obyek pajak
adalah semua penghasilan yang diterima atau diperoleh sesuai dengan ketentuan
dalam UU no 17 tahun 2000, antara lain:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan
yang diterima atau diperoleh dari usaha, pekerjaan, kegiatan atau jasa,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bunga
deposito, bunga obligasi, diskontto SBI dan bunga lainnya,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sewa dan
imbalan lain sehubungan dengan penggunaan harta,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Keuntungan
pengalihan harta,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembagian
keuntungan dari kerjasama usaha,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jenis-jenis penghasilan yang diterima atau
diperoleh sehubungan dengan usaha/kegiatan yang dilakukan yayasan atau
organisasi sejenis yang bergerak di bidang pelayanan rumah sakit meliputi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Uang pendaftaran untuk pelayanan kesehatan,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sewa kamar/ruangan di rumah sakit,
poliklinik, pusat pelayanan kesehatan,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan dari perawatan kesehatan
seperti uang pemeriksaan dokter, operasi, rontgen, scanning, pemeriksaan
laboratorium, dll</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span></i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Uang pemeriksaan kesehatan termasuk <i>general
check up,</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan dari penyewaan alat kesehatan,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">f.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan dari penjualan obat,</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">g.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan lainnya sehubungan dengan
pelayanan kesehatan,</span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Berkaitan dengan transaksi yang
berhubungan dengan Pph 21 di rumah sakit, terdapat ketentuan khusus bagi rumah
sakit, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 2cm; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tenaga dokter berdasar status hubungan
kerja digolongkan menjadi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dokter yang menjabat sebagai pimpinan rumah
sakit,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Doker sebagai pegawai tetap atau honorer
rumah sakit,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dokter tetap yaitu dokter yang mempunyai
jadwal praktek tetap tetap bukan sebagai pegawai tetap rumah sakit,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dokter tamu yaitu dokter yang merawat atau
menitipkan pasiennya untuk dirawat di rumah sakit,</span></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dokter yang menyewa ruangan di rumah sakit
untuk praktek, </span></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sedangkan untuk penghasilan dokter dapat dibedakan menjadi:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan yang bersumber dari keuangan
rumah sakit atau dari imbalan lain yang diterima oleh para dokter,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan yang berasal dari pasien yang
diterima oleh para dokter,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 78pt;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="color: red; line-height: normal; margin: 10pt 0cm 10pt 35.45pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">PENGURANGAN PENGHASILAN</span></b></div>
<div class="MsoNormal" style="color: red; line-height: normal; margin: 0cm 0cm 0cm 35.45pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam
ketentuan perhitungan pajak penghasilan, yang dapat dikurangkan dari
penghasilan kena pajak adalah: (a). Biaya-biaya yang berhubungan langsung
dengan usaha, pekerjaan, kegiatan atau pemberian jasa untuk mendapatkan,
menagih, dan memelihara penghasilan atau biaya yang berhubungan langsung dnegan
operasional penyelenggaraan rumah sakit, (b). Penyusutan atau amortisasi atas
pengeluaran untuk memperoleh harta yang mempunyai manfaat lebih dari 1 tahun,
dan (c). Subsidi yang diberikan kepada pasien yang tidak mampu ataupun biaya
pelayanan kesehatan yang kurang mampu yang dipikul oleh yayasan atau organisasi
yang sejenis yang tidak bergerak di bidang pelayanan kesehatan.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Perlakukan
pembukuan atas subsidi atau pembebanan biaya bagi pasien yang tidak mampu
adalah (a). Sejumlah bagian yang benar-benar dibayar oleh pasien merupakan
penghasilan dan biaya yang boleh dikurangkan dari penghasilan bruto adalah
biaya-biaya yang dikeluarkan sehubungan dengan tagihan kepada pasien, atau (b).
Sejumlah yang seharusnya diterima atau diperoleh rumah sakit merupakan
penghasilan dan sejumlah subsidi (selisih antara yang seharusnya diterima rumah
sakit dengan yang benar-benar dibayar oleh pasien) merupakan tambahan biaya.
Apabila yayasan atau organisasi yang sejenis memberikan subsidi sebagian atau
seluruh biaya pelayanan kesehatan kepada pasien yang kurang mampu yang dirawat
di rumah sakit di bawah yayasan lain, maka pengeluaran subsidi dimaksud dapat
ditambahkan sebagai biaya oleh yasayan atau rumah sakit yang memberikan subsidi
tersebut.</span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">OBYEK PPN
DALAM RUMAH SAKIT</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam Surat
Edaran Direktur Jenderal Pajak No: SE-06/PJ.52/ 2000 tanggal 2 maret 2000 telah
ditegaskan bahwa instalasi farmasi (kamar obat) merupakan suatu tempat untuk
mengadakan dan menyimpan obat-obatan, gas medik alat kesehatan serta bahan
kimia yang bukan berdiri sendiri tetapi merupakan satuan organic yang tidak
terpisah dari keseluruhan rumah sakit. Selanjutnya ditegaskan bahwa penyerahan
obat-obatan yang dilakukan instalasi farmasi (kamar obat) tidak terutang PPN.
Dalam kenyataannya instalasi farmasi melayani rumah sakit yang terdiri dari
pasien rawat inap, pasien rawat jalan dan pasien gawat darurat. Mengingat
instalasi farmasi rumah sait melakukan pelayanan kepada pasien rawat jalan
sebagaimana lazimnya sebuah apotik, maka atas penyerahan obat-obatan oleh
instalasi farmasi kepada pasien rawat jalan tetap terutang PPN. Menurut PP no
50 tahun 1994, pedagang eceran adalah pengusaha yang dalam lingkungan
perusahaan atau pekerjaannya melakukan usaha perdagangan dengan cara:</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tidak
bertindak sebagai penyalur kepada pedagang lain,</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Meyerahkan
barang kena pajak melalui suatu tempat penjualan eceran seperti tok, kios atau
dengan cara penjualan langsung kepada konsumen akhir dari rumah ke rumah,</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menyediakan
barnang kena pajak yang diserahkan di tempat penjualan secara eceran,</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Melakukan
transaksi jual beli secara spontan tanpa didahului penawaran tertulis,
penwaran, kontrak atau lelang dan umumnya bersifat tunai dan pembeli pada
umumnya datang ke tempat penjualan langsung membawa sendiri barang kena pajak
yang dibelinya.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dengan
demkian apabila apotik atau instalasi farmasi di rumah sakit bertindak sebagaimana
lazimnya apotik melakukan penyerahan obat-obatan kepada pasien rawat jalan,
maka rumah sakit yang mempunyai instalasi farmasi/apotik tersebut merupakan
pengusaha kena pajak pedagang eceran. Selanjutnya PPN harus dibayar atas
penyerahan obat obatan kepada pasien rawat jalan oleh instalasi farmasi/apotik
adalah sebesar 2% dari jumlah seluruh penyerahan barang dagangan.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rumah sakit
pemerintah sebagai badan hukum dalam pemberlakuan pajak pertambahan nilai tetap
mengacu pada ketentuan obyek PPN pada barang kenapajak pada umumnya tanpa
melihat klasifikasi organisasi sebagai BLU. Hal ini dapat ditegaskan bahwa
penyerahan obat-obatan oleh instalasi farmasi kepada pasien rawat inap tidak
dikenakan PPN, nanum kepada pasien selain rawat inap yang dilakuakn pleh apotik
maupun instalasi farmasi terutang PPN. Sedangkan PPN atas jasa pada rumah
sakit, menurut pasar 4 ayat 3 UU PPN jo Pasal 5 PP 144 tahun 2000, jasa
pelayanan kesehatan medis merupakan jasa yang tidak dikenakan PPN 17.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">DAFTAR PUSTAKA</span></b></div>
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<div class="MsoListParagraphCxSpMiddle" style="color: red; line-height: 150%; margin-left: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Nordiawan, Deddy. 2006. <i style="mso-bidi-font-style: normal;">Akuntansi Sektor Publik</i>. Jakarta:Salemba empat</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Bastian, Indra. 2008. Akuntansi Kesehatan. Jakarta:
Erlangga.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">ht<a href="http://www.blogger.com/blogger.g?blogID=3031053785582559932" name="_GoBack"></a>tp://informasi-seminar.com/penyusunan-penyajian-laporan-keuangan-rumah-sakit-swasta-perjan/</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">PSAK
45 (REVISI 2010)</span></div>
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<span lang="EN-US"><a href="http://www.jdih.bpk.go.id/informasihukum/RSUD_BLU.pdf"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">www.jdih.bpk.go.id/informasihukum/RSUD_<b>BLU</b>.pdf</span></a></span><cite><span lang="EN-US" style="font-size: 12pt; line-height: 115%;"></span></cite></div>
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<span lang="EN-US"><a href="http://staff.ui.ac.id/internal/140163956/material/RumahSakitSebagaiBadanLayananUmum.pdf"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">http://staff.ui.ac.id/internal/140163956/material/RumahSakitSebagaiBadanLayananUmum.pdf</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span lang="EN-US"><a href="http://ihqn.or.id/wp-content/files/3_Artikel_SPM_RSDK.pdf"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">http://ihqn.or.id/wp-content/files/3_Artikel_SPM_RSDK.pdf</span></a></span><span class="MsoHyperlink"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></span></div>
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<span style="background-color: magenta;"><span style="background-color: purple;"></span></span></div>Anonymoushttp://www.blogger.com/profile/00717864343255011310noreply@blogger.com7tag:blogger.com,1999:blog-3031053785582559932.post-77905833528623749112012-04-11T13:37:00.000+07:002012-04-11T22:36:33.342+07:00Balanced Scorecard<div align="center" class="MsoNormal" style="line-height: 115%; mso-hyphenate: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 115%;">BALANCED SCORECARD</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pengukuran dan Manajemen di Abad Informasi</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Balance scorecard (BSC) menyediakan para manajer suatu instrumen yang dibutuhkan untuk mengemudikan perusahaan menuju kepada keberhasilakn persaingan masa depan. Dewasa ini perusahaan bersaing dalam lingkungan yang kompleks sehingga pemahaman yang akurat tentang tujuan serat metode untuk mencapainya adalah amat vital. BSC menerjemahkan misi dan strategi perusahaan dalam seperangkat ukuran yang menyeluruh yang memberi kerangka kerja bagi pengukuran dan sistem manajemen strategis. Selain tetap memberi penekanan pada pencapaian tujuan finansial, BSC juga memuat faktor pendorong kinerja tercapainya tujuan finansial tersebut. Scorecard mengukur kinerja perusahaan pada empat perspektif yang seimbang (balanced): (1) finansial; (2) pelanggan; (3) proses bisnis internal; (4) proses pembelajaran serta pertumbuhan. BSC memungkinkan perusahaan mencatat hasil kinerja finansial sekaligus memantau kemajuan perusahaan dalam membangun kemampuan dan mendapatkan aktiva tak berwujud yang dibutuhkan untuk pertumbuhan masa mendatang. Aktiva tak berwujud memungkinkan perusahaan untuk :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengembangkan hubungan dengan pelanggan untuk mempertahankan loyalitas dan memungkinkan berbagai segmen pelanggan dan wilayah pasar bayu untuk dilayani secara efektif dan efisien.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Memperkenalkan produk dan jasa inovatif yang diinginkan oleh segmen yang dituju.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Memproduksi produk dan jasa bermutu tinggi sesuai dengan keinginan pelanggan dengan harga yang murah dan dengan tenggang waktu yang pendek</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Memobilisasi kemampuan dan motivasi pekerja bagi peningkatan kemampuan proses, mutu, dan waktu tanggap yang berkesinambungan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengembangkan teknologi informasi, database, dan sistem.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perusahaan abad informasi dibangun dengan seperangkat asumsi operasi yang baru: (1) lintas fungsi; (2) kaitan dengan pelanggan dan pemasok; (3) segmentasi pelanggan; (4) skala global; (5) inovasi; (6) pekerja yang berpengetahuan.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">BSC sebagai Sebuah Sistem Manajemen</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">BSC menekankan bahwa uikuran finansial dan nonfinansial harus menjadi bagian sistem informasi untuk para pekerja di semua tingkat perusahaan. Para pekerja lini depan harus memahami konsekuensi finansial sebagai keputusan dan tindakan mereka; para eksekutif senior harus memahami berbagai faktor yang mendorong keberhasilan finansial jangka panjang. Tujuan dan ukuran dalam BSC lebih dari sekedar sekumpulan ukuran kinerja finansial dan nonfinansial khusus; semua tujuan dan ukuran ini diturunkan dari suatu proses atas ke bawah yang digerakkan oleh misi dan strategi unit bisnis.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">BSC lebih dari sekedar sistem pengukuran taktis atau operasional. Perusahaan yang inovatif menggunakan scorecard sebagai sebuah sistem manajemen strategis. Perusahaan menggunakan fokus pengukuran scorecard untuk menghasilkan berbagai proses manajemen penting:</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Memperjelas dan menerjemahkan visi dan strategi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Proses scorecard dimulai dengan tim manajemen eksekutif senior yang bersama-sama bekerja mnerjemahkan strategi unit bisnis ke dalam berbagai tujuan strategis yang spesifik. Untuk menetapkan berbagai tujuan finansial, tim harus mempertimbangkan apakah akan menitikberatkan kepada pertumbuhan pendapatan dan pasar, profitabilitas atau menghasilkan arus kas. Setelah tujuan finansial dan pelanggan ditetapkan, perusahaan kemudian mengidentifikasi berbagai tujuan dan ukuran proses bisnis internal yang merupakan salah satu inovasi dan manfaat utama dari pendekatan scorecard. Proses pembangunan BSC menjelaskan tujuan strategis dan mengidentifikasikan beberapa faktor penggerak penting tujuan strategis. Ketika para eksekutif dengan perspektif fungsional yang berbeda, terutama dalam perusahaan yang secara historis beroperasi dengan bagian fungsional yang kuat, berusaha untuk bekerjasama dalam sebuah tim, timbul blindspot-bidan yang secara relatif tidak akan dipedulikan sehingga sulit untuk membangun tim dan menghasilkan konsensus diseputarnya karena sedikitnya pemahaman bersama mengenai tujuan bisnis keseluruhan dan kontribusu serta integrasi dari unit fungsional yang berbeda.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"> Mengkomunikasikan dan mengaitkan tujuan serta ukuran strategis </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tujuan dan ukuran strategi BSC dikomunikasikan ke seluruh organisasi melalui surat edaran, papan buletin, video, dan bahkan secara elektronis melalui jaringan komputer. Komunikasi tersebut memberi informasi kepada semua pekerja mengenai berbagai tujuan penting yang harus dicapai agar strategi organisasi berhasil. Scorecard juga memberi dasar untuk mengkomunikasikan strategi unit bisnis untuk mendapatkan komitmen para eksekutif korporasi dan dewan direksi. Scorecard mendorong adanya dialog antara unit bisnis dengan eksekutif korporasi dengan para anggota dewan direksi. Dialog tersebut tidak hanya mengenai sasaran-sasaran finansial jangka pendek tapi juga mengenai perumusan dan pelaksanaan strategi yang menghasilkan terobosan kinerja masa depan. Di akhir proses pengkomunikasian dan pengaitran, setiap orang dalam perusahaan seharusnya sudah memahami tujua-tujuan jangka panjang unit bisnis, dan juga strategi untuk mencapai tujuan-tujuan tersebut.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Merencanakan, Menetapkan sasaran, dan menyelaraskan berbagai inisiatif strategis</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">BSC akan memberi dampak terbesar pada saat dimanfaatkan untuk mendorong terjadinya perubahan perusahaan. Untuk mencapai tujuan finansial, para manajer harus mengidentifikasi rentang sasaran pelanggan, proses bisnis internal, tujuan pembelajaran dan pertumbuhan. Sasaran ukuran pelanggan seharusnya berasal dari upaya untuk memenuhi atau melampaui ekspektasi pelanggan. Prefensi pelanggan yang ada mapupun yang potensial seharusnya diteliti untuk mengidentifikasi ekspektasi akan kinerja yang istimewa. Bila sasaran untuk ukuran pelanggan, proses bisnis internal, pembelajaran dan pertumbuhan sudah ditetapkan, manajer dapat memadukan inisiatif mutu strategis. Oleh karena itu, BSC memberikan alasan pembenaran, dan juga fokus serta integrasi bagi perbaikan yang berkesinambungan, rekayasa ulang, dan program perubahan. Sasaran-sasaran untuk inisiatif strategis berasal dari ukuran scorecard. Perencanaan dan proses manajemen penetapan sasaran memungkinkan perusahaan untuk :</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengukur hasil jangka panjang yang ingin dicapai</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengidentifikasi mekanisme dan mengusahakan sumber daya untuk mencapai hasil tersebut</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Menetapkan tonggak-tonggak jangka pendek bagi ukuran finansial dan nonfinansial scorecard</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Meningkatkan umpan balik dan pembelajaran strategis</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Proses manajemen yang terakhir menyertakan BSC dalam suatu kerangka kerja pembelajaran strategis. Proses ini adalah proses yang paling inovatif dan merupakan aspek yang paling penting dari manajemen scorecard. Proses ini memberikan kapabilitas bagi pembelajaran perusahaan pada tingkat eksekutif. Balance scorecard memungkinkan manajer memantau dan menyesuaikan pelaksanaan strategi, dan jika perlu membuat perubahan-perubahan mendasar terhadap strategi itu. Proses pembelajaran strategis dimulai dengan proses: (1) klarifikasi visi bersama yang hendak dicapai oleh organisasi; (2) mobilisasi semua individu untuk bertindak menuju tercapainya tujuan perusahaan; (3) mendefinisikan tujuan kinerja spesifik dan kuantitatif bagi organisasi pada seperangkat hasil dan faktor pendorong kinerja yang seimbang. BSC yang disusun secara tepat mengartikulasikan teori yang mendasari aktivitas perusahaan. Scorecard seharusnya didasarkan pada serangkaian hubungan sebab akibat yang timbul dari strategi, yang meliputi antara lain estimasi waktu tanggap dan besarnya keterkaitan diantara berbagai ukuran scorecard. Kuantifikasi keterkaitan diantara ukuran scorecard memungkinkan tinjauan dan pemantauan kinerja periodik dilaksanakan dalam bentuk pengujian hipotesis. Jika faktor pendorong kinerja menandakan bahwa teori yang terkandung dalam strategi tidak valid, para manajer harus dengan giat mengadakan dialog untuk melakukan peninjauan ulang terhadap kondisi pasar, proposisi nilai yang mereka tawarkan kepada pelanggan sasaran, perilaku saing, dan kapabilitas internal. Hasilnya mungkin menegaskan kembali keyakinan akan strategi yang sama sekali baru yang dihasilkan dari pengetahuan baru tentang kondisi pasar dan kapabilitas internal. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengapa Dunia Bisnis Membutuhkan Balancescorecard?</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Balance Scorecard memberi para eksekutif kerangka kerja yang komprehensif untuk menerjemahkan visi dan strategi perusahaan ke dalam seperangkat ukuran kinerja yang terpadu. Banyak perusahaan telah mengadopsi pernyataan misis untuk mengkomunikasikan berbagai nilai dan keyakinan fundamental perusahaan kepada semua pekerja. Pernyataan misi harus inspirasional. Pernyataan-pernyataan itu harus memberi energi atau motivasi kepada perusahaan. BSC menerjemahkan misi dan strategi ke dalam ke dalam berbagai tujuan dan ukuran yang tersusun empat perspektif: finansial, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Scorecard memberi kerangka kerja, bahasa, untuk mengkomunikasikan misi dan strategi; scorecard menggunakan pengukuran untuk memberi informasi kepada para pekerja tentang faktor yang mendorong keberhasilan saat ini danyang akan datang. Dengan mengartikulasikan hasil yang diinginkan perusahaan dan faktor pendorong hasil-hasil tersebut, para eksekutif senior berharap dapat menyalurkan energi, kemampuan, dan pengetahuan spesifik sumber daya manusia perusahaan menuju ke arah tercapainya tujuan jangka panjang. Balance scorecard digunakan sebagai sistem komunikasi, informasi, dan pembelajaran, bukan sebagai sistem pengendalian.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Empat perspektif scorecard memberi keseimbangan antara tujuan jangka pendek dan tujuan jangka panjang, antara hasil yang diinginkan dengan faktor pendorong tercapainya hasil tersebut, dan antara ukuran objektif yang keras dengan ukuran subjektif yang lebih lunak. Sementara keberagaman ukuran pada Balance scorecard mungkin tampak membingungkan, scorecard yang dibuat dengan benar mengandung kesatuan tujuan karena semua ukuran diarahkan kepada pencapaian strategi yang terpadu.</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif finansial</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">BSC menggunakan perspektif finansial karena ukuran finansial sangat penting dalam memberikan ringkasan konsekuensi tindakan ekonomis yang sudah diambil. Ukuran kinerja finansial memberikan petunjuk apakah strategi perusahaan, implementasi, dan pelaksanaannya memberikan kontribusi atau tidak kepada peningkatan laba perusahaan. Tujuan finansial biasanya berhubungan dengan profitabilitas, yang diukur misalnya oleh laba operasi, ROCE atau yang paling baru, nilai tambah ekonomis. Tujuan finansial lainnya mungkin berupa pertumbuhan penjualan yang cepat atau terciptanya arus kas.</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif pelanggan</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Dalam perspektif pelanggan BSC, para manajer mengidentifikasi pelanggan dan segmen pasar di mana unit bisnis tersebut akan bersaing dan berbagai ukuran kinerja unit bisnis di dalam segmen sasaran. Perspektif ini biasanya terdiri atas beberapa ukuran utama atau ukuran generik keberhasilan perusahaan dari strategi yang dirumuskan dan dilaksanakan dengan baik. Ukuran utama tersebut terdiri ataskepuasan pelanggan, retensi pelanggan, akuisisi pelanggan baru, profitabilitas pelanggan, dan pangsa pasar di segmen sasaran. Selain itu, perspektif pelanggan seharusnya juga mencakup berbagai ukuran tertentu yang menjelaskan tentang proposisi nilai yang akan diberikan perusahaan kepada pelanggan segmen pasar sasaran. Perspektif pelanggan memungkinkan para manajer unit bisnis untuk mengartikulasikan strategi yang berorientasi kepada pelanggan dan pasar yang akan memberikan keuntungan finansial masa depan yang lebih besar.</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif Proses Bisnis Internal</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Para eksekutif mengidentifikasi berbagai proses internal penting yang harus dikuasai dengan baik oleh perusahaan. Proses ini memungkinkan unit bisnis untuk: (1) memberikan proposisi nilai yang akan menarik perhatian dan akan mempertahankan pelanggan dalma segmen pasar dan sasaran; (2) memenuhi harapan keuntungan finansial yang tinggi para pemegang saham. Ukuran proses bisnis internal </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">berfokus kepada berbagai proses internal yang akan berdampak besar kepada kepuasan pelanggan dan pencapaian tujuan financial perusahaan.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif proses bisnis internal mengungkapkan dua perbedaan ukuran kinerja yang mendasar antara pendekatan tradisional dengan pendekatan BSC. Pendekatan tradisional berusaha memantau dan meningkatkan proses bisnis yang ada saat ini. Sedangkan pendekatan scorecard pada umumnya akan mengidentifikasi berbagai proses baru yang harus dikuasai dengan baik oleh sebuah perusahaan agar dapat memenuhi berbagai tujuan pelanggan dan financial. Pendekatan yang kedua, pendekatan BSC memadukan berbagai proses inovasi ke dalam perspektif proses bisnis internal. System pengukuran kinerja tradisional berfokus kepada proses penyampaian produk dan jasa perusahaan saat ini kepada pelanggan saat ini. System tradisional digunakan dalam upaya untuk mengendalikan dan memperbaki proses saat ini yang dapat diumpamakan sebagai “gelombang pendek” penciptaan nilai.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tetapi factor pendorong keberhasilan financial jangka panjang mungkin mensyaratkan perlunya perusahaan menciptakan produk dan jasa yang sama sekali baru untuk memenuhi kebutuhan yang terus bertumbuh dari pelanggan perusahaan saat ini dan yang akan dating. Perspektif proses bisnis internal BSC terdiri atas tujuan dan ukuran bagi siklus gelombang panjang inovasi maupun siklus gelombang pendek operasi.</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif pembelajaran dan pertumbuhan</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif ini mengidentifikasi infrastruktur yang harus dibangun perusahaan dalam menciptakan pertumbuhan dan peningkatan kinerja jangka panjang. Tiga sumber utama pembelajaran dan pertumbuhan perusahaan dating dari manusia, system, dan prosedur perusahaan. Tujuan financial, pelanggan, dan proses bisnis internal di BSC biasanya akan memperlihatkan adanya kesenjangan antara kapabilitas SDM, system dan prosedur saat ini dengan apa yang dibutuhkan untuk menghasilkan kinerja yang penuh dengan terobosan. Untuk menutup kesenjangan ini, perusahaan harus melakukan investasi dengan melatih ulang para pekerja, meningkatkan teknologi dan system informasi, serta menyelaraskan berbagai prosedur dan kegiatan sehari-hari perusahaan. Berbagai tujuan ini diartikulasikan dalam perspektif pembelajaran dan pertumbuhan BSC. Secara keseluruhan, BSC menerjemahkan visi dan strategi ke dalam berbagai tujuan dan ukuran dalam seperangkat perspektif yang seimbang. Scorecard terdiri atas berbagai ukuran hasil yang diinginkan perusahaan dan berbagai proses yang akan mendorong tercapainya hasil masa depan yang diinginkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Menyelaraskan Berbagai Ukuran Scorecard dengan Strategi Perusahaan</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></b></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Hubungan sebab akibat</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Strategi adalah seperangkat hipotesis mengenai hubungan sebab akibat. Rantai sebab akibat harus meliputi keempat perspektif BSC. Balance scorecard harus mengidentifikasi dan menyatakan secara eksplisit tahapan hipotesis mengenai hubungan sebab akibat diantara berbagai ukuran hasil dan factor pendorongnya. Setiap ukuran yang dipilih untuk disertakan dalam BSC harus merupakan unsur dalam sebuah rantai hubungan sebab akibat yang mengkomunikasikan arti strategi unit bisnis kepada seluruh perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Factor pendorong kinerja</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Sebuah BSC yang baik seharusnya juga merupakan gabungan antara berbagai ukuran hasil dengan factor-faktor pendorong kinerja. Ukuran hasil tanpa factor pendorong kinerja tidak dapat mengkomunikasikan tentang bagaimana hasil tersebut harus dicapai. Ukuran itu juga tidak akan member indikasi dini tentang apakah strategi telah dilaksanakan dengan berhasil atau tidak. Sebaliknya, factor pendorong kinerja tanpa ukuran hasil mungkin mampu mendorong unit bisnis mencapai peningkatan operasional jangka pendek, tetapi tidak akan mampu mengungkapkan apakah peningkatan operasional tersebut telah diterjemahkan ke dalam bidang usaha yang sudah diperluas tidak saja kepada pelanggan saat ini tetapi juga kepada pelanggan baru, dan pada akhirnya kepada kinerja financial yang meningkat. Sebuah BSC yang baik seharusnya memiliki bauran yang seimbang dari hasil dan factor pendorong kinrja strategi unit bisnis. Scorecard seharusnya merupakan penerjemahan strategi unit bisnis ke dalam seperangkat ukuran yang saling berkaitan, yang menjelaskan berbagai tujuan strategis jangka panjang perusahaan maupun mekanisme untuk mencapainya. </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Laporan keuangan financial periodic dan ukuran financial harus terus memainkan peranan penting dalam mengingatkan para eksekutif bahwa peningkatan mutu, waktu tanggap, produktivitas, dan pengembangan produk baru adalah alat untuk mencapai tujuan, bukan tujuan itu sendiri. Peningkatan seperti ini hanya menguntungkan perusahaan jika dapat diterjemahkan ke dalam penjualan yang menungkat, penghematan pengeluaran operasi, atau pemanfaatan aktiva yang lebih baik. Perusahaan dengan kinerja operasi yang meningkat harus mengidentifikasi cara meningkatkan penjualan kepada pelanggan perusahaan saat ini, cara memasarkan produk baru yang memiliki kapabilitas yang menarik, dan cara memasarkan produk dan jasa perusahaan kepada pelanggan dan segmen pasar yang baru. Segmen-segmen baru yang sebelumnya tidak termasuki oleh sebuah perusahaan dapat menjadi pelanggan yang berharga karena kapabilitas perusahaan yang meningkat dalam menurunkan biaya, kinerja yang superior serta mutu penyerahan, dan layanan pelanggan yang istimewa.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Balanced Scorecard harus tetap memberi perhatian yang besar kepada berbagai hasil finansial. Akhirnya, setiap faktor yang menjadi sumber semua ukuran pada scorecard harus mempunyai keterkaitan yang jelas dengan tujuan finansial perusahaan. Scorecard mendapatkan manfaat dengan tetap mempertahankan ukuran finansial sebagai hasil akhir, dengan menghindari myopia dan distorsi yang berasal dari perhatian yang terlalu eksklusif terhadap peningkatan ukuran finansial jangka pendek.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">B.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Unit Perusahaan untuk Sebuah Balanced Scorecard</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Sebagian aplikasi awal Balanced Scorecard memang diperuntukkan bagi perusahaan dalam ceruk pasar tertentu industri semi konduktor. Sebagian besar perusahaan sedemikian beragamnya sehingga membangun scorecard untuk tinkat korporosi mungkin menjadi pekerjaan yang amat sulit. Balanced Scorecard sebaiknya memang diterapkan pada suatu unit bisnis strategis ( UBS ). Sebuah unit bisnis strategis yang ideal unutk sebuah Balanced Scorecard melakukan berbagai aktifitas di sepanjang rantai nilai: inovasi, operasi,pemasaran, distribusi, penjualan, dan layanan. UBS seperti ini mempunyai produk dan pelanggan, pemasaran dan saluran distriibusi, serta fasilitas produk sendiri. Dann, yang paling penting, strategi yang direncanakan dengan baik.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Bila telah dikembangkan unutk sebuah UBS, sebuah Balanced Scorecard dapat menjadi dasar, Balanced Scorecard berbagaii unit deppartemental dan fungsional di dalam UBS tersebut. Pernyataan misi dan strategi untuk berbagai departement dan unit fungsional dapat ditemukan didalam kerangka kerja yang dibentuk oleh misi strategi, dan scorecard UBS. Para manajer departement dan unit fungsional kemudian dapat mengembangkan scorecard /sendiri yang harus konsisten dengan dan membantu terlaksananya misi dan strategi UBS. Dengan cara ini Scorecard UBS disebar keberbagai sentra pertanggungjawaban ( respondbility center ) didalam UBS, yang memungkinkan semua sentra pertanggungjawaban tersebut bekerja secara terpadu untuk mencapai tujuan UBS. Pertanyaan apakah sebuah departement atau unit funsional perlu memili Balanced Scorecard bergantung kepada apakah unit tersebut sudah atau harus memiliki misi, strategi, pelanggan ( internal dan exsternal ), dan proses internal yang memungkinkannya unutk mencapai misi dan strateginya. Jika memiliki, unit tersebut adalah “calon yang sah” untuk memiliki sebuah scrorecard.</span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">C.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Penempatan Strategi Atau Kompetensi Utama/Picuan Kapabilitas Khusus?</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perusahaan yang mencanangkan strategi berdasarkan kompetensi utama atau kapabilitas khusus mungkin ingin memulai proses perencanaan strategis dengan mengidentifikasikan berbagai kompetensi dan kapabilitas penting mereka untuk perspektif proses bisnis internal, dan kemudian, untuk perspektif pelanggan, menyeleksi pelanggan dan segmen pasar dimana kompetensi dan kapabilitas menjadi faktor yang paling penting dalam memberi nilai tambah kepada pelanggan. Balanced Scorecard terutama adalah sebuah mekanisne untuk melaksanakan strategi, bukan untuk merumuskan strategi. BSC akan menyediakan mekanisme yang berharga untuk menerjemahkan strategi kedalam berbagai tujuan, ukuran, dan sasaran tertentu serta untuk memantau pelaksanaan strategi selama periode selanjutnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif Finansial</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bagi sebagian besar perusahaan , tema financial berupa peningkatan pendapatan,penurunan biaya peningkatan produktivitas,peningkatan pemanfaatan aktiva dan penurunan resiko dapat menghasilkan keterkaitan yang dipelurkan diantara keempat perspektif scorecard.Ketika pengembangan perspektif financial balance scorecard dimulai ,para eksekutif unit bisnis harus menentukan ukuran financial yang sesuai untuk strategi mereka.Tujauan dan ukuran financial harus memainkan peran ganda ,menentuka kinerja financial yang diharapkan dari strategi dan menjadi sasaran akhir tujuan dan ukuran perspektif scorecard lainnya.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Mengaitkan Tujuan Finansial Dengan Strategi Unit Bisnis.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tujuan Finansial mungkin sangat berbeda untuk setiap tahap siklus hidup bisnis.Teori startegi bisnis menawarkan beberapa strategi yang berbeda yang dapat diikuti oleh unit bisnis dari pertumbuhan pangsa pasar yang agresif sampai kepada konsilidasi bisnis,kluar dan likuidasi.Untuk menyederhanakan,ada 3 tahap:</span></div>
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<li class="MsoNormalCxSpMiddle" style="mso-list: l15 level1 lfo34;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bertumbuh <i style="mso-bidi-font-style: normal;">(Growth)</i></span></li>
<li class="MsoNormalCxSpMiddle" style="mso-list: l15 level1 lfo34;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bertahan <i style="mso-bidi-font-style: normal;">(Sustain)</i></span></li>
<li class="MsoNormalCxSpMiddle" style="mso-list: l15 level1 lfo34;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menuai <i style="mso-bidi-font-style: normal;">(Harvest)</i></span></li>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peruasahaan yang sedang bertumbuh berada pada awal siklus hidup perusahaan.Perusahaan dalam tahap pertumbuhan mungkin mungkin beroperasi dengan arus kas yang negative dan pengembalian modal investasi yang rendah(Apakah untuk investasi dalam aktiva tak berwujud atau untuk berbagai keperluan internal.Tujuan financial keseluruahan perusahaan dalam tahap pertumbuhan adalah presentase tingkat pertumbuhan pendapatan dan tingkat pertumbuhan penjualan diberbagai pasar sasaran ,kelompok pelanggan,dan wilayah.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kebanyakan unit bisnis ditahap bertahan akan meetapkan tujuan financial yang gterkait dengan probabilitas.Tujuan seperti ini dapat dinyatakan dengan memakai ukuran yang terkait dengan laba akuntansi seperti laba operasi dan marjin kotor.ukuran ini menganggap investasi modal didalam unit bisnis sudah tetap (Given/exogenous) dan meminta para manajer untuk memaximalkan pendapatan yang dihasilkan dari investasi modal.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sebagian unit bisnis akan mencapai tahap kedewasaan dalam siklus hidupnya,tahp dimana perusahaan ingin “Menuai” investasi yang dibuat pada dua tahap sebelumnya Tujuan utamanya adalah memaximalkan arus kas ke korporasi.Tujuan Finansial keseluruhan untuk bisnis pada tahap menuai adalah arus kas operasi (sebelum depresiasi) dan penghematan berbagai kebutuhan modal kerja.Tujuan Finansial dalam tahap pertumbuhan akan menekankan pada pertumbuhan penjualan-dipasar baru ,kepada pelanggan yang baru dan dihasilkan ari produk dan jasa baru mempertahan tingkat pengeluaran yang memadai untuk pengembangan produk dan proses,system kapabilitas kerja dan penetapan saluran pemasaran,penjualan dan distribusi baru.Tujuan Finansial dalam tahap bertahan aka bertumpu pda ukuran financial tradisioanal sperti ROCE,Laba Operasi,dan marjin Kotor.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengembangan sebuah Balance scorecard oleh karenanya harus dimuali dengan suatu dialog aktif antara CEO unit Bisnis dengan CFO korporasi menyangkut berbagai kategori dan tujuan financial spesifik unit bisnis.</span></div>
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<li class="MsoNormalCxSpMiddle" style="mso-list: l7 level1 lfo35;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Manajemen Resiko :Pengeloalaan fianansial yang efektif seharusnya memberi perhatian kepada resiko sama seperti yang diberikan kepada pengembalian investasi.Secara umum manajemen risiko berfungsi sebagai pelapis,suatau tujuan tambahan yang seharusnya melengkapi setiap strategi pemgembelian investasi yang telah dipilih oleh unit bisnis.</span></li>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">B.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tema Strategi Perspektif Finansial.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ada tiga tema financial yang dapat mendorong penetapan strategi:</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bauran dan pertumbuhan pendapatan.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ukuran Pertumbuhan pendapatan yang umumnya digunakan unit bisnis,yang berada dalam tahap pertumbuhan maupun menuai adalah tingkat pertumbuhan penjualan dan pangsa pasar untuk wilayah,pasar dan pelanggan sasaran.</span></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt;">§<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pertumbuhan: Tingkat pertumbuhan penjualan segmen presentase pendapatan produk,jasa dan pelanggan baru.</span></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt;">§<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bertahan: Pangsa pelanggan dan sasaran penjualan sialng(cross-selling),presentase pendapatan dean aplikasi baru ,propabilitas lini pelanggan dan produk.</span></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt;">§<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menuai: Profitabilitas lini pelanggan da produk persentase pelanggan yang tidak menguntungkan.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Produk Baru </span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ukuran yang umum untuk tujuan ini adalah persentasi pendapatan produk dan jasa baru yang diperkenalkan dalm periode tertentu .Ukuran yang telah digunakan secara ekstensif oleh berbagai perusahaan inovatif seperti Hewlett-Packard(HP) dan 3M Corporation.Agar dapat mengetahui apakah produk atau jasa baru manghasilkan perbaikan yang nyata disbanding produk yang ditawarkan saat ini,beberapa perusahaan memusatkan perhatian pada harga atau marjin kotor produk dan jasa baru dengan antisipasi bahwa produk dan jasa yang memberikan fungsionalitas dan nilai pelanggan yang lebi besar akan lebih memberikan marjin yang lebih tiinggi dari pada yang diberikan oleh produk perusahaan saat ini yang sudah mencapai tahap dewasa.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aplikasi Baru.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Aplikasi baru Produk yang dapat menuntut agar perusahaan yang bersangkutan mampu menunjukan efektifitas aplikasi baru tersebut.Rumus dasar kimianya mungkin tidak perlu diubah,keamanan atau Proses manufaktur saja yang ditingkatkan dan diperbaiki.Jika aplikasi baru menjadi suatu tujuan,persentase penjualan aplikasi baru tersebut akan menjadi ukuran BSC yang berguna.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pelanggan dan Pasar Baru.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menawarkan Produk dan jas baru yang ada saat ini kepada pelanggan dan pasar baru juga dapat menjadi cara mencapai pertumbuhan pendapatan.Ukuran seperti persentase pendapatan yang dihasilkan dari pelanggan,segmen pasar dan wilayah geografis yang baru akan memperlihatkan betapa pentingnya sumber peningkatkan pendapatan seperti ini.Pertambahan penjualan yang dibarengi dengan turunnya pangsa pasar mungkin menunjukan adanya masalah dengan strategi unit bisnis atau daya tarik produk jasa yang bersangkutan.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Hubungan Baru.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Beberapa perusahaan menciptakan sinergi diantara berbagai unit bisnis strategis yang berbeda dengan mendorong satu sama lain untuk bekerja sama dalam pengembangan produk dan penjualan proyek baru kepada pelanggan.Tetapi jika pengukuran financial mereka hanyalah penjualan agregat,laba dan ROCE,sasaran financial jangka pendek mungkin mampu dicapai tetapi tidak deemikian halnya dengan strategi.harus dibedakan besarnya penjualan yang dihasilkan dari penjualan produk dengan harga bersaing dengan penjualan yang diperoleh dengan harga tinggi atau melalui hubungan jangka panjang dengan pelanggan yang diakibatkan oleh dihasilkannya barang dan jasa yang memberi nilai tambah.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bauran Produk dan Jasa Baru.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sebuah perusahaan mungkin merasa mempunyai keunggulan harga didalam beberapa segmen tertentu,sehingga dapat memenangkan bisnis dari para pesaing dengan menawarkan harga yang sangat rendah.Jika menetapkan strategi biaya rendah,perusahan tersebut harus mengukur pertumbuhan pejualan diberbagai segmen sasaran.Sebaliknya,sebuah perusahaan dapat memilih strategi yang lebih terdiferensiasi,yaitu dengan mengabaikan penjualan produk berharga rendah dan berusaha mengubah bauran produk dan jasa yang ditawarkan menjadi produkan dengan harga yang lebih tinggi.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">f.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Strategi Penetapan Harga Baru.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pertumbuhan pendapatan sebuah unit bisnis,terutama didalam tahap dewasa ini mungkin juga ditahap menuai , dapat diwujudkan dengan menaikkan harga produk,jasa dan jumlah pelanggan jika pendapatan tidak cukup untuk menutup biaya yang dikeluarkan perusahaan.Profitabilitas melalui produk,jasa dan pelanggan atau persentase produk dan pelanggan yang tidak menguntungkan ,memberi tanda (bukan satu-satunya tanda) adanya peluang untuk penetapan ulang harga atau keberhasilan dan kegagalan strategi penetapan harga yang lama.</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pengurangan Biaya /Peningkatan Produktivitas.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Selain menetapkan tujuan bauran pertumbuhan dan pendapatan,perusahaan dapat meningkatkan kinerja biaya dan produktivitas.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Meningkatan Produktivitas Pendapatan .</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Unit bisnis didalam tahap pertumbuhan tampaknya tidak akan member perhatiaan besar kepada penghematan biaya.Upaya penghematan biaya melaluai berbagai proses atomasi dan standarisai produk mungki tidak akan member fleksibilitas yang dibutuhkan untuk penyesuaian produk dan jasa baru dengan kebutuhan pasar baru.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Menguarangi Biaya Satuan.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Untuk perusahan pada tahap bertahan,rasio profitabilitas dan tingkat pengembalian investasi yang ebih tinggi dapat dihasilkan melalui pencapaian tingkat biaya yang bersaing,peningkatan marjin operasi dan pemantauan besarnya pengeluaran tidak langsung dan pendukung.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Meningkatkan Bauran Saluran.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sebagian perusahaan mempunyai banyak saluran dalam melaksanakan transaksi dengan pelanggan.Metode penghematan biaya yang sangat menjanjikan adalah dengen memindahkan pelanggan dan pemasok dari saluran proses secara manual yang berbiaya tinggi kepada saluran elektronik berbiaya rendah.Bila strategi penghematan biaya ini dilaksanakan oleh sebuah unit bisnis ,persentase bisnis yang ditransaksikan melalui betbagai saluran berbiaya tinggi kesaluran berbiaya rendah.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Mengurangi Operasi Biaya.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Banyak Organisasi sekarang secara aktif mencoba untuk melakukan penghematan terhadap biaya penjualan,umum dan adsministratif.Analisa biaya berasarkan aktivitas menjabarkan keterkaitkan antara pengeluaran tidak langsung,sumber daya pendukung dan adsministratif dengan aktivitas dan proses bisnis yang dilaksanakan serta keluaran yang dihasilkan oleh sumber perusahaan.Dengan perspektif seperti ini perbedaan yang agak artifisial yang dewasa ini tampak pada banyak perusahaan antara biaya langsung dan tidak langsung dapat dihilangkan.</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Strategi Pemanfaatan Aktiva /Investasi</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tujuan seperti <i style="mso-bidi-font-style: normal;">return-on-capital-Employed</i>,tingkat pengembalian investasi dan nilai tambah ekoneomis ,memberikan ukuran keberhasilan strategi finansial dalam peningkatan pendapatan,penghematan biaya dan pemanfaatan aktiva.Perusahaan juga dapat mengidentifikasikan factor pendorong tertentu yang digunakan untuk meningkatkan intensitas aktiva.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Siklus Kas ke Kas.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Salah satu ukuran efisiensi pengelolaan modal kerja adalah siklus kas ke kas <i style="mso-bidi-font-style: normal;">(cash-to-cash cycle) </i>yang diukur sebagai jumlah jangka waktu biaya penjualan terikat dalam persediaan jangka waktu penjualaa dalam piutang dagang dikurangi jangka waktu pembelian dalam utang dagang .Salah satu tujuan finansial utama rockwater adalah mengurangi waktu siklus pembayaran ini,suatu tujuan yang jika dicapai akan menghasilkan peningkatan <i style="mso-bidi-font-style: normal;">return-of-capital-employed </i>yang dramatis yang merupakan salah satu tujuan finansial perusahaan yang lain.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Meningkatkan Pemanfaatan Aktiva</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ukuran pemanfaatan aktiva yang mungkin berfokus pada peningkatan prosedur investasi modal baik untuk meningkatkan produktivitas proyek investasi modal maupun mempercepat proses investasi modal sehingga pengembalian kas dari investasi ini dapat direalisasikan lebih dini yaitu pengurangan siklus kas ke kas dalam investasi modal fisik dan intelektual.Perusahaan dapat meningkatkan kinerja berbagai investasi infrastukur ini dengan membaginya kepada berbagai unit bisnis.Dengan berbagai pengetahuan dan pelanggan selain potensi pendapatan yang diperoleh,dapat juga dicapai penghematan biaya dengan tidak membuat lagi bentuk aktiva fisik dan intelektual yang sama diberbagai unit bisnis.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">C.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tujuan dan Ukuran Manajemen Risiko.</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Risiko adalah bagian penting dari bisnis perusahaan asuransi,sehingga Natioanal Insurance,perusahaan asuransi property dan kecelakaan memasukan ukuran <i style="mso-bidi-font-style: normal;">loss exposure</i> dan kecakupan cadanga atas kemungkinsn ganti rugi maksimum.Sebagian perusahaan menyadari kesulitan memperkirakan hasil operasi sesungguhnya ,perkiraan yang meleset terutama jika hasil sesungguhnya jauh dari yang diharapkan akan mengakibatkan adanya pinjaman yang tak diharapkan akan mengakibatkan adanya pinjaman yang tak diharapkan yang akan membuat resiko menjadi lebih tinggi.Peningkatan penjualan dan pesanan yang belum dipenuhi adalah sebuah tujuan resiko yang dapat dipilih oleh sebuah perusahaan yang percaya bahwa dengan banyak bertumpukan pesanan yang belum dipenuhi maka pendapatan akan lebih sesuai dengan yang diperkirakan.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif Pelanggan</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"> Perspektif pelanggan memungkinkan perusahaan menyelaraskan berbagai berbagai ukuran pelanggan penting seperti kepuasan, loyalitas, retensi, akuisisi, dan profitabilitas dengan pelanggan dan segmen pasar sasaran serta melakukan identifikasi dan pengukuran , secara eksplisit, proposisi nilai yang akan perusahaan berikan kepada pelanggan dan pasar sasaran. Perspektif ini bersifat amat sentral, sebab tanpa adanya pelanggan, bagaimana mungkin suatu perusahaan bisa berdiri?</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Segmentasi Pasar</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"> Setiap pelanggan mempunyai prefensi dan menilai atribut produk atau jasa secara berbeda. Perumusan Strategi dengan menggunakan riset pasar yang mendalam, seharusnya mengungkap segmen pelanggan atau pasar yang berbeda, dan juga prefensi pelanggan dan segmen pasar yang dipilih perusahaan sebagai sasaran usaha. Balance Scorecard, sebagai suatu deskripsi strategi perusahaan harus mengidentifikasi setiap tujuan pelanggan dalam semua segmen sasaran.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kelompok Pengukuran Pelanggan Umum</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"> Terdiri dari :</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; mso-list: l34 level1 lfo8; text-align: left;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pangsa Pasar</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; mso-list: l34 level1 lfo8; text-align: left;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Retensi Pelanggan</span></li>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">B.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pangsa Pasar dan Pangsa Rekening</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengukur pangsa pasar dapat dilakukan bila kelompok pelanggan sasaran atau segmen pasar sudah ditentukan. Kelompok industry, asosiasi perdagangan, data statistik pemerintah, dan sumber publik lainnya sering dapat memberikan estimasi ukuran pasar secara keseluruhan. Pangsa rekening bisnis pelanggan merupakan ukuran pasar keseluruhan yang didasarkan atas hubungan bisnis dengan perusahaan perusahaan ditentukan oleh jumlah bisnis keseluruhan, yang telah diberikan oleh perusahaan – perusahaan dalam periode tertentu.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Perspektif pelanggan memiliki dua kelompok pengukuran, yaitu:</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Core measurement group, yang memiliki beberapa komponen pengukuran, yaitu:</span></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">Ø<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pangsa pasar </span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">menggambarkan proporsi bisnis yang dijual oleh sebuah unit bisnis dipasar tertentu (dalam bentuk jumlah pelanggan, uang yang dibelanjakan, atau volume satuan yang terjual)</span></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">Ø<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Retensi Pasar</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengidentifikasi seluruh pelanggan untuk mengukur loyalitas pelanggan</span></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">Ø<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Akuisisi Pelanggan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengukur dalam bentuk relative atau absolut, keberhasilan unit bisnis menarik atau mempertahankan pelanggan atau bisnis baru</span></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">Ø<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kepuasan Pelanggan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Menilai tingkat kepuasan atas kriteria tertentu didalam proposisi nilai</span></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">Ø<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Profitabilitas Pelanggan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengukur keuntungan bersih yang diperoleh dari pelanggan atau segmen tertentu setelah menghitung berbagai pengeluaran yang digunakan untuk memenuhi kebutuhan pelanggan tersebut.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Customer Value Proportion yang merupakan pemicu kinerja yang terdapat pada <i>Core value proportion </i>didasarkan pada atribut sebagai berikut:</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Atribut Produk dan Jasa</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mencakup fungsionalitas produk atau jasa, harga, dan mutu. Perusahaan harus mengidentifikasikan apa yang diinginkan pelanggan atas produk atau jasa yang ditawarkan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Hubungan Pelanggan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">strategi dimana perusahaan mengadakan pendekatan agar perasaan pelanggan merasa puas atas produk atau jasa yang ditawarkan perusahaan. Mencakup penyampaian produk / jasa kepada pelanggan yang meliputi dimensi waktu tanggap dan penyerahan, serta bagaimana perasaan pelanggan setelah membeli produk / jasa dari perusahaan yang bersangkutan. </span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Citra dan Reputasi</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Menggambarkan faktor – faktor tak berwujud yang membuat pelanggan tertarik kepada suatu perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">C.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Waktu, Mutu dan Harga</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Waktu </span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Waktu telah menjadi senjata andalan dalam persaingan bisnis dewasa ini. Kemampuan memberi tanggapan secara cepat dan terpecaya seringkali merupakan keahlian penting yang dibutuhkan untuk mendapatkan dan mempertahankan bisnis yang berharga dari pelanggan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mutu</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mutu merupakan dimensi persaingan penting dan telah menjadi faktor hygieni, pelanggan merasa bahwa sudah selayaknya para pemasok kebutuhan mereka menghasilkan produk atau jasa sesuai dengan spesifikasi yang diharapkan. Mutu juga dapat mengacu pada kinerja yang berkaitan dengan dimensi waktu.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Harga </span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pelanggan selalu memberikan perhatian terhadap harga yang dibayar untuk produk atau jasa yang diterima. Dalam segmen pasar dimana harga merupakan faktor utama yang mempengaruhi keputusan pembeli, unit bisnis dapat menyigi (track) harga jual neto dibandingkan dengan harga jual para pesaing</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Prespektif Proses Bisnis Internal</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Para manajer pada Prespektif Proses Bisnis Internal, melakukan identifikasi berbagai proses yang sangat penting untuk mencapai tujuan pelanggan dan pemegang saham. Biasanya perusahaan mengembangkan tujuan dan ukuran-ukuran untuk prespetif ini setelah merumuskan tujuan dan ukuran untuk prespektif finansial dan pelanggan. Urutan yang seperti ini memungkinkan perusahaan untuk memfokuskan pengukuran proses bisnis internal kepada proses yang akan mendorong tercapainya tujuan yang ditetapkan untuk pelanggan dan para pemegang saham. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Untuk sebagian perusahaan, dengan adanya berbagai pengukuran untuk proses bisnis yang lintas fungsi dan terpadu merupakan suatu peringatan yang berarti dari sistem pengukuran kinerja saat ini. Semua perusahaan saat ini perusahaan berusaha meningkatkan mutu, mengurangi lama siklus, meningkatkan hasil, memaksimalkan keluaran, dan menurunkan biaya untuk berbagai proses bisnis. Apabila perusahaan mampu untuk mengunguli para pesaingnya dalam berbisnis maka yaitu unggul dalam mutu,waktu, produktivitas, dan biaya maka kelangsungan hidup perusahaan tersebut akan lebih terjamin dari pada perusahaan pesaingnya. Namun peningkatan yang demikian tidak akan memberi keunggulan yang kompetitif yang berkelanjutan bagi perusahaan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di dalam Balance Scorecard, tujuan dan ukuran untuk perspektif proses bisnis internal diturunkan dari strategi eksplisit yang ditujukan untuk memenuhi harapan para pemegang saham dan pelanggan sasaran. Proses bertahap, dari atas kebawah ini, biasanya akan mengungkapkan segenap proses bisnis baru yang harus dikuasai dengan baik oleh sebuah perusahaan. Namun pada pengalaman Rockwater memberi dua contoh tentang mengapa proses bisnis baru akan mungkin dibutuhkan jika perusahaan aakan mencapai tujuan finansial dan pelanggan. Namun dari pengalaman tersebut sesuai yang dijelaskan pada Bab 3, dapat dilihat bahwa Rockwater menghadapi masalah dalam siklus tutup buku pada ahir proyek kontruksi. Permasalahannya di kasus tersebut jangka waktu penagihan 110 hari tersebut tidak ditemukan di departemen piutang dagang. Tidak satupun usaha perbaikan mutu atau rekayasa ulang dari proses piutang dagang mampu berbuat banyak untuk mengurangi siklus tutup buku yang panjang tersebut. Para pelanggan menunda pembayarannya tagihannya bukan karena mereka tidak mengetahui akan adanya surat tagihan, atau mereka membutuhkan pemberitahuan yang lebih lanjut dari petugas penagihan untuk membayar hutang tersebut. Pelanggan tersebut tidak membayar tepat pada waktunya karena mereka berfikir proyek yang di kerjakan belum selesei seluruhnya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pemecahan masalah yang di hadapi Rockwater adalah terletak pada peningkatan komunikasi antara manajer proyek di lapangan dengan perwakilan pelanggan. Komunikasi semacam ini akan mengungkapkan, jauh lebih dini, setiap keluhan pelanggan mengenai pekerjaan dan kemajuan proyek yang telah dilaksanakan. Apabila komunikasi berlangsung secara berkesinambungan selama proyek tersebut berjalan, dengan pelanggan terus terpuaskan pada sitiap tahap, pembayaran terahir tentunya akan dilaksanakan sebagaimana mestinya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Proses untuk mengaitkan tujuan proses bisnis internal dengan tujuan finansial dan pelanggan mengungkapkan kepada eksekutif Rockwater dua proses internal yang sama sekali baru yang akan dikuasai, yaitu :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Memelihara hubungan proyek untuk memfasilitasi siklus tutup buku yang cepat.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengantisipasi dan mempengaruhi permintaan pelanggan yang akan datang.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penetapan tujuan dan ukuran bagi proses ini hanya dapat diturunkan dari prosedur atas kebawah yang menerjemahkan strategi kedalam tujuan operasional.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rantai Nilai Proses Bisnis nternal </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam setiap bisnis pasti mempunyai rangkaian proses tertentu untuk menciptakan nilai bagi pelanggan dan memberikan hasil finansial yang baik. Namun berdasarkan pengamatan bahwa model rantai nilai generik memberi suatu<i style="mso-bidi-font-style: normal;"> tempelate</i> yang dapat disesuaikan oleh setiap perusahaan dalam mempersiapkan prespektif setiap bisnis internal. Model tersebut terdiri atas tiga proses bisnis utama yaitu :</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Inovasi </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Proses inovasi sebagai perumusan rantai nilai unit bisnis memperlakukan penelitian dan pengembangan sebagai proses pendukung, bukan sebagai sebuah elemen utama dalam proses penciptaan nilai. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"> <b style="mso-bidi-font-weight: normal;">Proses Operasi</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Secara tradisional, proses operasi dapat di pantau dan dikendalikan oleh ukuran finansial, seperti standar biaya, anggaran, dan varians. Tidak sesuainya ukuran akuntansi biaya tradisional digunakan dalam lingkungan bisnis bersiklus pendek, bermutu tinggi, dan berfokus pelanggan. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Layanan Purna Jual</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tahap terahir dari rantai internal yaitu layanan purna jual. Layanan purna jual ini mencakup garansi dan berbagai aktivtas perbaikan, pengantian produk yang rusak dan yang dikembalikan, serta proses pembayaran, seperti administrasi karti kredit.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">B.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Prespektif Proses Bisnis Internal Khusus </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kenyon</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kenyon Stores adalah sebuah perusahaan ritel pakaian beromzet jutaan dolar. Para eksekutif senior Kenyon telah menetapkan tujuan pertumbuhan penjualan yang sangat agresif<b style="mso-bidi-font-weight: normal;"> </b>sebesar 150% untuk lima tahun. Kenyon bermaksud untuk mencapai tuujuan yang ambisius ini dengan memberikan :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Citra merek yang tinggi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Barang-barang yang mengikuti mode, dengan desain dan mutu tinggi serta harga menarik.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Layanan yang cepat dan efisien serta ketersediaan produk yang istimewa.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kenyon untuk mencapai tujuan pelanggan dengan caara mengidentifikasi lima proses bisnis internal yang paling penting yaitu : </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Manajemen merek</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam proses manajemen merek Kenyon mengidentifikasi empat sub tujuan yaitu :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Definisi Konsep Merek</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Dominasi Kategori</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Strategi <i style="mso-bidi-font-style: normal;">Positioning</i></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Definisi Konsep Toko</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Keempat sub tujuan diatas diarahkan untuk membangun suatu konsep dan loyalitas pelanggan sasaran. Ukuran yang dipilih adalah :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pangsa pasar dalam kategori terpilih</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pengenalan merek</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Rekening yang dibuka setiap tahun</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ketiga ukuran ini dimaksudkan untuk menjelaskan keberhasilan Kenyon dalam melaksanakan strategi manajemen merek.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kepemimpinan dalam mode</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kepemimpinan dalam metode adalah penyediaan barang dagangan yang mengikuti metode kepada segmen pelanggan sasaran, yang mendukung merek dan mempengaruhi kebiasaan membeli pelanggan.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kepemimpinan dalam mendapatkan pemasok</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sebagai toko pengecer, Kenyon taahu bahwa kinerjanya sangat bergantung pada kinerja pemasok utamanya. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Ketersediaan barang dagangan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ketersediaan barang dagangan berkaitan dengan tujuan perusahaan dalam hal “persediaan yang tepat”, dimana kepuasan pelanggan, penjualan, dan margin kotor dapat dicapai dengan jumlah pembelian barang dagangan yang tepat, dengan warna dan ukuran yang benar, dan dengan menyediakan kepada toko yang tepat berbagai macam barang dagangan yang dibuthkan, mendahului permintaan pelanggan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pengalaman belanja yang mengesankan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ukuran Kenyon bagi tujuan berbelanja yang menegaskan peringkat tertentu dalam setiap unsur enam kriteria “pengalaman berbelanja yang sempurna”. Ukuran yang seperti ini mendapat tempat didalam perspektif proses bisnis internal.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Metro Bank</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Perspektif internal Metro Bank mengikuti urutan tujuan rantai nilai yang sama dengan kasus kenyon. Dalam proses inovasi, Metro mampu untuk mengidentivikasi dan menjual ke segmen pasar yang menguntungkan di ukur oleh profitabilitas Metro dalam segmen pasar sasaran.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tujuan perspektif proses bisnis internal yang utama adalah agar tenaga penjualan meningkatkan produktivitas, baik dengan menjual kepada lebih banyak pelanggan di segmen pasar sasaran maupun dengan mempererat hubungan antara bank dengan pelanggan sasaran.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Secara kolektif, perspektif internal Metro Bank mengukur kemampuan bank mengidentifikasi segmen pasar yang menguntungkan, mengembangkan produk, dan jasa baru kepada pelanggan tersebut, dan memberikan layanan kepada pelanggan secara efesien dan tepat waktu, serta memuaskan.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pioneer Petroleum</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pioneer Petroleum harus mencapai tujuan untuk dua kelompok pelanggan yaitu pelanggan langsung, stasiun penjual BBM, dan konsumen yang membeli produk Pioneer dari stasiun penjual BBM. Tujuan proses bisnis internal untuk mencapai hasil ini adalah sebagai berikut :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengembangkan produk jasa baru.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengembangkan penyalur.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tujuan pengembangan produk dan jasa baru sebenarnya ikut menentukan tujuan kepuasan pelanggan maupun penyalur. Tujuan untuk mengembangkan penyalur dapat dicapai dengan dua ukuran. Pioneer menyiapkan kotak peralatan bagi tenaga pemasarannya. Kotak peralatan ini akan membantu tenaga pemasarannya untuk lebih terfokus dan efektif dalam melayani para penyalur dan juga memberikan pedoman bagi para tenaga pemasarannya untuk mengevaluasi kinerja setiap penyalur dalam tujuh dimensi yaitu :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Manajemen Keuangan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Bengkel Reparasi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Manajemen Sumber Daya Manusia.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Jasa Pencucian Mobil.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Convenience Store</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">6.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pembelian BBM.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">7.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pengalaman Pembelian yang lebih Menyenagkan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Pemeringkatan yang seperti ini memberi umpan balik kepada para penyalur tentang kesempatan untuk memperbaiki diri. Untuk konsumen pengguna terahir, selain tujuan pengembangan produk dan jasa baru, Pioneer mengidentifikasi suatu tujuan untuk mempromosikan citra merek. Untuk mengkaji apakah para penyalur mamu memberikan pengalaman belanja yang mengesankan kepada pelanggan sasaran, Pioneer juga menggunakan peringkatan yang diberikan oleh pembeli misterius dimana seseorang yang independen berbelanja disetiap stasiun penjualan BBM setiap bulan. Pembeli misterius tersebut akan membeli BBM dan makanan kecil dan kemudian mereka menghitung nilai mutu penyalur yang dapat dibandingkan dengan kinerja stasiun periode sebelumnya dengan stasiun pesaing. Nilai yang dihitung berdasarkan lima kriteria pokok yaitu :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tersedianya fasilitas.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tempat reparasi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tempat penjualan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Karyawan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kamar mandi/WC.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peringkatan yang diiberikan oleh pembeli misterius memberikan informasi dan insentif bagi para penyalur untuk memberikan proporsi nilai yang akan memikat pelanggan di ketiga ssegmen pasar Pioneer. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Perspektif pembelajaran dam pertumbuhan</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Perspektif keempat dan terakhir pada BSC mengembangkan tujuan dan ukuran yang mendorong pembelajaran dan pertumbuhan perusahaan. Tujuan yang ditetapkan dalam perspektif finansial, pelanggan dan proses bisnis internal mengidentifikasian apa yang harus dikuasai perusahaan untuk menghasilkan kinerja yang istimewa. Tujuan di dalam perspektif pembelajaran dan pertumbuhan adalah menyediakan infrastruktur yang memungkinkan tujuan ambisius dalam tiga perspektif lainnya yang dapat dicapai. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam membangun BSC di berbagai perusahaan jasa dan manufaktur telah mengungkapkan tiga kategori utama untuk perspektif pembelajaran dan pertumbuhan:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Hampir semua pekerjaan rutin dilakukan secara otomatis: operasi manufaktur yang dikendalikan komputer telah menggantikan para pekerja dalam melakukan pekerjaan yang menggunakan mesin, pemrosesan, dan perakitan yang rutin: dan perusahaan jasa semakin memberi pelanggannya akses langsung kepada pemrosesan transaksi melalui sistem informasi dan komunikasi yang canggih.</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kelompok pengukuran utama pekerja</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sebagian besar perusahaan menetapkan tujuan pekerja yang ditarik dari tiga pengukuran utama yang berlaku umum:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kepuasan kerja</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Mengukur kepuasan kerja </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tujuan kepuasan pekerja menyatakan bahwa moral pekerja dan kepuasan kerja secara keseluruhan saat ini dipandang sangat penting oleh sebagian besar perusahaan. Pekerja yang puas merupakan pra-kondisi bagi meningkatnya produktivitas, daya tanggap, mutu, dan layanan pelanggan. Perusahaan biasanya mengukur kepuasan pekerja dengan survei tahunan, atau survei rutin dimana presentase tertentu dari para pekerja yang dipilih secara acak di survei setiap bulan. Unsur-unsur dalam suatu survei kepuasan pekerja dapat meliputi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Keterlibatan dalam pengambilan keputusan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Penghargaan karena telah melakukan pekerjaan yang baik</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Akses yang memadai kepada informasi untuk melaksanakan pekerjaan dengan baik</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Dorongan aktif untuk bekerja kreatif dan menggunakan inisiatif</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tingkat dukungan dari fungsi staff</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">6.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kepuasan keseluruhan dengan perusahaan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Retensi pekerja </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tujuan retensi pekerja adalah untuk mempertahankan selama mungkin para pekerja yang diminati perusahaan. Para pekerja yang bekerja dalam jangka yang lama dan loyal membawa nilai perusahaan, pengetahuan tentang berbagai proses organisasional, dan diharapkan sensitivitasnya terhadap kebutuhan para pelanggan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Produktivitas pekerja</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Produktivitas pekerja adalah suatu ukuran hasil, dampak keseluruhan usaha peningkatan moral dan keahlian pekerja, inovasi, proses internal, dan kepuasan pelanggan. Tujuannya adalah membandingkan keluaran yang dihasilkan oleh para pekerja dengan jumlah pekerja yang dikerahkan untuk menghasilkan keluaran tersebut. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Cara mengukur produktivitas pekerja yang paling sederhana adalah pendapatan per pekerja-dengan semakin efektifnya pekerja dalam menjual lebih banyak produk dan jasa dengan nilaitambah yang meningkat, pendapatan per pekerja juga meningkat. Metode yang ke dua adalah mengurangi angka penyebut-dalam hal ini, merampingkan perusahaan, yang akan memberikan manfaat jangka pendek tetapi menanggung risiko mengorbankan kapabilitas jangka panjang.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Faktor Pendorong Pembelajaran dan Pertumbuhan untuk situasi tertentu</span></b></div>
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<li class="MsoNormalCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo23; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Melatih kembali tenaga kerja</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo23; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Kapabilitas sistem informasi</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo23; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Motivasi, pemberdayaan, dan keselarasan</span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">→</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ukuran saran yang diberikan dan dilaksanakan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Inisiatif yang dilakukan jika manajer senior kecewa terhadap tingkat dan mutu partisipasi pekerja dalam memberi saran mengenai peluang peningkatan kinerja perusahaan:</span></div>
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<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l26 level1 lfo26; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Menerbitkan setiap saran yang berhasil meningkatkan visibilitas dan kredibilitas proses.</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l26 level1 lfo26; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Memperlihatkan manfaat dan perbaikan yang telah dicapai karena saran para pekerja </span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l26 level1 lfo26; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengkomunikasikan struktur imbalan yang baru untuk setiap saran yang dilaksanakan perusahaan</span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">→</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ukuran peningkatan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Untuk menggunakan ukuran separuh umur sebagai ukuran hasil bagi saran dan keterlibatan para pekerja dalam proses peningkatan kinerja perusahaan, sebuah perusahaan harus:</span></div>
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<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo27; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengidentifikasi ukuran proses yang ingin perusahaan tingkatkan</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo27; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengestimasi separuh umur yang diharapkan dari setiap proses</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo27; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Menyusun indeks yang akan melaporkan presentase peningkatan proses secepat dengan yang ditetapkan pada estimasi separuh umur.</span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">→</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ukuran keselarasan perorangan dan perusahaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Manajer senior memperkenalkan scorecrd kepada berbagai tingkat perusahaan dengan tujuan:</span></div>
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<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l30 level1 lfo28; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tujuan setiap pekerja dan sub-unit perusahaan, sisitem imbalan, dan penghargaan selaras dengan usaha pencapaian tujuan bisnis</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l30 level1 lfo28; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pengukuran kinerja berdasarkan tim</span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Perusahaan lain mengukur seberapa banyak dari 20unit bisnis yang langsung berada dibawah para eksekutif senior telah selaras dengan tujuan BSC. Para eksekutif menetapkan sebuah jadwal pertemuan dengan 20 unit bisnis ini untuk mencapai persetujuan dalam hal-hal sebagai berikut;</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Bagaimana setiap aktivitas utama unit bisnis diselaraskan dengan scorecard</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pengembangan ukuran untuk setiapaktivitas tersebut yang menunjukkan keberhasilan yang dicapai</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Mengkomunikasikan keselarasan para manajer unit bisnis dengan BSC kepada setiap staff</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Keselarasan tujuan kinerja perorangan dengan BSC</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">→Ukuran Kinerja Tim</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam perspektif pembelajaran dan pertumbuhann National mengembangkan enam ukuran pembentukan dan kinerja tim:</span></div>
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<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo30; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Survei internal kerjasam tim</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo30; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tingkat pembagian keuntungan</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo30; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Jumlah pekerjaan terpadu</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo30; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Pemanfaatan pengendalian kerugian</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo30; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Presentase program bisnis yang dikembangkan oleh tim</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo30; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Presentase tim yang berbagi insentif</span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sebuah perusahaan mengusulkan tiga ukuran aktivitas pembagian keuntungan:</span></div>
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<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l40 level1 lfo31; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Presentase semua proyek dengan pembagian keuntungan pelanggan</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l40 level1 lfo31; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Presentase proyek yang berhasil mencapai keuntungan potensial</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l40 level1 lfo31; text-align: left;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Presentase proyek dengan insentif tim terkait kepada keberhasilan proyek.</span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">→<b style="mso-bidi-font-weight: normal;">Pengukuran yang hilang</b></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">→Pengukuran sebagai penanda </span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">DAFTAR PUSTAKA</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">Robert S. Kaplan dan David P. Norton.2000.<i style="mso-bidi-font-style: normal;"><u>Balanced Scorecard</u></i>.Jakarta:Penerbit Erlangga</span></div>
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<a href="http://ekonomi.kompasiana.com/manajemen/2011/01/26/perspektif-balance-scorecard/"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">http://ekonomi.kompasiana.com/manajemen/2011/01/26/perspektif-balance-scorecard/</span></a><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<a href="http://bahankuliah-free.blogspot.com/2010/01/balanced-scorecard-konsep-dan.html"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;">http://bahankuliah-free.blogspot.com/2010/01/balanced-scorecard-konsep-dan.html</span></a><a href="http://www.blogger.com/blogger.g?blogID=3031053785582559932" name="_GoBack"></a><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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