{"id":6334,"date":"2019-06-15T10:10:38","date_gmt":"2019-06-15T03:10:38","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=6334"},"modified":"2019-06-15T10:10:38","modified_gmt":"2019-06-15T03:10:38","slug":"laporan-keuangan-pada-blud","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/laporan-keuangan-pada-blud\/","title":{"rendered":"LAPORAN KEUANGAN PADA BLUD"},"content":{"rendered":"

BLUD merupakan sebuah entitas yang memiliki fleksibilitas dalam melakukan kegiatan dan pengelolaan keuangannya. Oleh karena itu, untuk mempertanggungjawabkan pelaksanaan kegiatan BLUD wajib untuk membuat laporan keuangan sebagai laporan dalam mempertanggung jawabkan kegiatannya.<\/span><\/p>\n

Dalam pelaksanaannya masih banyak personil BLUD yang belum mengerti mengenai laporan keuangan karena latar belakang pendidikan yang bukan berasal dari akuntansi. Banyak yang masih belum memahami mengenai apa maksud dari laporan-laporan yang dibuat tersebut.<\/span><\/p>\n

Menurut PSAP 13 BLUD harus menyusun 7 jenis pelaporan keuangan. Ketujuh laporan tersebut menggambarkan mengenai asset, kewajiban, hutang, ekuitas, posisi arus kas, pendapatan, biaya, dan belanja. Jenis-jenis laporan tersebut adalah:<\/span><\/p>\n

    \n
  1. Laporan Realisasi Anggaran (LRA)<\/span><\/li>\n<\/ol>\n

    LRA adalah laporan yang menyajikan informasi realisasi pendapatan, belanja, surplus\/defisit, pembiayaan, dan sisa lebih\/kurang pembiayaan anggaran yang masing\u2212masing dibandingkan dengan anggarannya dalam satu periode.<\/span><\/p>\n

      \n
    1. Laporan Perubahan Saldo Anggaran Lebih (LP SAL)<\/span><\/li>\n<\/ol>\n

      LP SAL adalah laporan yang menyajikan informasi kenaikan atau penurunan Saldo Anggaran Lebih tahun pelaporan dibandingkan dengan tahun sebelumnya.<\/span><\/p>\n

        \n
      1. Neraca<\/span><\/li>\n<\/ol>\n

        Neraca adalah laporan yang menyajikan informasi posisi keuangan entitas pelaporan mengenai aset, kewajiban, dan ekuitas pada tanggal tertentu.<\/span><\/p>\n

          \n
        1. Laporan Operasional (LO)<\/span><\/li>\n<\/ol>\n

          LO adalah laporan yang menyajikan informasi mengenai surplus\/defisit operasional BLU\/BLUD, termasuk sumber, alokasi dan pemakaian sumber daya ekonomi yang dikelola. Informasi operasional digunakan untuk mengevaluasi keputusan mengenai alokasi sumber daya yang dimiliki dan mengevaluasi kinerja BLU\/BLUD dalam hal efisiensi dan efektivitas pengelolaan anggaran.<\/span><\/p>\n

            \n
          1. Laporan Arus Kas (LAK)<\/span><\/li>\n<\/ol>\n

            LAK adalah laporan yang menyajikan informasi mengenai sumber, penggunaan, perubahan kas dan setara kas selama satu periode akuntansi, saldo kas dan setara kas pada tanggal pelaporan pada BLU\/BLUD.<\/span><\/p>\n

              \n
            1. Laporan Perubahan Ekuitas (LPE)<\/span><\/li>\n<\/ol>\n

              LPE adalah laporan yang menyajikan informasi kenaikan atau penurunan ekuitas tahun pelaporan dibandingkan dengan tahun sebelumnya.<\/span><\/p>\n

                \n
              1. Catatan atas Laporan Keuangan (CaLK)<\/span><\/li>\n<\/ol>\n

                CaLK adalah laporan yang menyajikan informasi rinci tentang detail yang ada dalam laporan keuangan, termasuk informasi tentang kebijakan fiskal\/keuangan, ekonomi makro, pencapaian target Undang\u2013undang APBN\/Perda APBD, berikut kendala dan hambatan yang dihadapi dalam pencapaian target, ikhtisar pencapaian kinerja keuangan selama tahun pelaporan, informasi tentang dasar penyusunan laporan keuangan dan kebijakan\u2013kebijakan akuntansi yang dipilih untuk diterapkan atas transaksi\u2013transaksi dan kejadian\u2013kejadian penting lainnya,\u00a0 informasi yang diharuskan oleh Pernyataan Standar Akuntansi Pemerintahan yang belum disajikan dalam\u00a0 lembar muka laporan keuangan, informasi untuk pos-pos aset dan kewajiban yang timbul sehubungan dengan penerapan basis akrual atas pendapatan dan belanja dan rekonsiliasi dengan penerapan\u00a0 basis kas, dan informasi tambahan yang diperlukan untuk penyajian yang wajar, yang tidak disajikan dalam lembar muka laporan keuangan.<\/span><\/p>\n

                Referensi : Komponen-komponen Laporan Keuangan BLUD<\/em><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                BLUD merupakan sebuah entitas yang memiliki fleksibilitas dalam melakukan kegiatan dan pengelolaan keuangannya. Oleh karena itu, untuk mempertanggungjawabkan pelaksanaan kegiatan BLUD wajib untuk membuat laporan keuangan sebagai laporan dalam mempertanggung jawabkan kegiatannya. Dalam pelaksanaannya masih banyak personil BLUD yang belum mengerti mengenai laporan keuangan karena latar belakang pendidikan yang bukan berasal dari akuntansi. Banyak yang […]<\/p>\n","protected":false},"author":1,"featured_media":6049,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[633],"tags":[],"class_list":["post-6334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel"],"yoast_head":"\nLAPORAN KEUANGAN PADA BLUD - 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