{"id":8834,"date":"2021-04-20T10:26:56","date_gmt":"2021-04-20T03:26:56","guid":{"rendered":"https:\/\/blud.co.id\/wp\/?p=8834"},"modified":"2023-02-24T20:13:37","modified_gmt":"2023-02-24T13:13:37","slug":"penggabungan-laporan-keuangan-blud-ke-dalam-laporan-keuangan-skpd-lkpd-2","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/penggabungan-laporan-keuangan-blud-ke-dalam-laporan-keuangan-skpd-lkpd-2\/","title":{"rendered":"PENGGABUNGAN LAPORAN KEUANGAN BLUD KE DALAM LAPORAN KEUANGAN SKPD\/LKPD"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><strong>Penggabungan Laporan Keuangan BLUD ke dalam Laporan Keuangan SKPD\/LKPD<\/strong>.\u00a0 Menurut Permendagri No 79 tahun 2018 (pasal 99) Badan Layanan Umum Daerah (BLUD) wajib menyusun pelaporan dan pertanggungiawaban berupa laporan keuangan. Laporan keuangan sebagaimana dimaksud pada permendagri no 79 tahun 2018 pasal 99 terdiri dari sebagai berikut :<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">laporan realisasi anggaran;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perubahan saldo anggaran lebih;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">neraca;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">laporan operasional;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Arus kas;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">laporan perubahan ekuitas; dan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">catatan atas laporan keuangan.<\/span><\/li>\n<\/ol>\n<h3><strong>Laporan Keuangan<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Laporan keuangan disusun berdasarkan standar akuntansi pemerintahan dan diaudit oleh pemeriksa eksternal pemerintah sesuai dengan ketentuan peraturan perundang-undangan. hal ini sebagaimana dimaksud disertai dengan laporan kinerja yang berisikan informasi pencapaian hasil atau keluaran BLUD.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Seluruh laporan keuangan BLUD harus dikonsolidasi untuk SKPD \/ LKPD. Laporan Realisasi Laporan Anggaran, Neraca, Laporan Operasional, dan Laporan Perubahan Ekuitas Badan Layanan Umum (BLU) digabungkan pada laporan keuangan entitas akuntansi\/entitas pelaporan yang membawahinya (SKPD \/ LKPD). Seluruh pendapatan, belanja, dan pembiayaan pada LRA BLU dikonsolidasikan ke dalam LRA entitas akuntansi\/entitas pelaporan yang membawahinya. Laporan Arus Kas BLU dikonsolidasikan pada Laporan Arus Kas unit yang mempunyai fungsi perbendaharaan umum. Laporan Perubahan SAL BLU digabungkan Laporan Perubahan SAL Bendahara Umum Negara dan entitas pelaporan yang menyusun laporan keuangan konsolidasiannya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam rangka konsolidasian laporan keuangan BLU ke dalam laporan keuangan entitas yang membawahinya (SKPD \/ LKPD), perlu dilakukan eliminasi terhadap akun-akun timbal balik (reciprocal accounts) seperti pendapatan, beban, aset, dan kewajiban yang berasal dari entitas akuntansi\/pelaporan dalam satu entitas pemerintahan kecuali akun-akun pendapatan dan belanja pada LRA yang berasal dari entitas akuntansi\/pelaporan sebagaimana dinyatakan pada Paragraf 26 huruf b.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam rangka konsolidasian dengan laporan keuangan pemerintah pusat\/pemerintah daerah, investasi yang dilaporkan pada laporan keuangan BLU tidak dikonsolidasikan ke dalam laporan keuangan pemerintah pusat\/pemerintah daerah karena investasi tersebut telah dilaporkan juga pada laporan keuangan BUN\/BUD.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Investasi jangka panjang yang dilaporkan pada laporan keuangan Pemerintah Pusat\/pemerintah daerah berasal dari laporan keuangan BUN\/BUD sebagai pemilik investasi jangka panjang.<\/span><\/p>\n<h6><span style=\"font-weight: 400;\">Sumber :<\/span><\/h6>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/drive.google.com\/file\/d\/1woBzkFffLsc-Pqa2kSnZdKkIPkYFN4wi\/view?usp=sharing\"><span style=\"font-weight: 400;\">Permendagri No 79 tahun2018<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">keuda.kemendagri.go.id<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Penggabungan Laporan Keuangan BLUD ke dalam Laporan Keuangan SKPD\/LKPD.\u00a0 Menurut Permendagri No 79 tahun 2018 (pasal 99) Badan Layanan Umum Daerah (BLUD) wajib menyusun pelaporan dan pertanggungiawaban berupa laporan keuangan. Laporan keuangan sebagaimana dimaksud pada permendagri no 79 tahun 2018 pasal 99 terdiri dari sebagai berikut : laporan realisasi anggaran; Perubahan saldo anggaran lebih; neraca; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8354,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"default","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 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[633,25,868],"tags":[],"class_list":["post-8834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-blud","category-laporan-keuangan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PENGGABUNGAN LAPORAN KEUANGAN BLUD BLUD.co.id<\/title>\n<meta name=\"description\" content=\"PENGGABUNGAN LAPORAN KEUANGAN BLUD KE DALAM LAPORAN KEUANGAN SKPD\/LKPD disusun berdasarkan Permendagri No 79 tahun 2018 (pasal 99)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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