Page 3 - Ringkasan PMK 217/PMK.05/2022 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat
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G. KETIDAKPATUHAN DALAM PENYELESAIAN KUALITAS DATA LAPORAN
KEUANGAN ...........................................................................................................47
H. TATA CARA PENGENAAN SANKSI.....................................................................48
BAB IV LAPORAN KEUANGAN DAN LAPORAN BARANG MILIK NEGARA ...........51
A. LAPORAN KEUANGAN KEMENTERIAN NEGARA/LEMBAGA ........................51
B. LAPORAN KEUANGAN BENDAHARA UMUM NEGARA ..................................52
C. LAPORAN KEUANGAN PEMERINTAH PUSAT...................................................52
D. LAPORAN BARANG MILIK NEGARA..................................................................54
BAB V TATA CARA PELAKSANAAN REKONSILIASI ................................................57
A. GAMBARAN UMUM .............................................................................................57
1. Latar Belakang ....................................................................................................57
2. Ruang Lingkup ....................................................................................................57
B. PELAKSANAAN REKONSILIASI ..........................................................................58
1. Rekonsiliasi Internal ............................................................................................58
2. Rekonsiliasi Ekstemal ..........................................................................................61
C. KETIDAKPATUHAN DALAM PENYELESAIAN REKONSILIASI .......................63
BAB VI PENGENDALIAN INTERN ATAS PELAPORAN KEUANGAN DAN REVIU
ATAS LAPORAN KEUANGAN ......................................................................................67
A. LATAR BELAKANG ..............................................................................................67
B. PENGENDALIAN INTERN ATAS PELAPORAN KEUANGAN (PIPK) .................67
1. Penerapan PIPK...................................................................................................67
2. Penilaian PIPK ....................................................................................................69
3. Reviu Pengendalian Intern atas Pelaporan Keuangan Pemerintah Pusat..................71
C. REVIU ATAS LAPORAN KEUANGAN .................................................................71
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