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DAFTAR ISI
Pernyataan Tanggung Jawab ............................................................................................... 4
RINGKASAN EKSEKUTIF .................................................................................................... 1
1. Laporan Arus Kas ................................................................................................................... 1
3. Catatan atas Laporan Keuangan ......................................................................................... 2
A. PENDAHULUAN ................................................................................................................... 6
A.1.DASAR HUKUM .............................................................................................................................................. 6
A.2.PENDEKATAN PENYUSUNAN LAPORAN KEUANGAN ....................................................................... 6
A. 3. KEBIJAKAN AKUNTANSI ............................................................................................. 8
(1). Aset ..................................................................................................................................... 10
(2). Kewajiban ........................................................................................................................... 11
(3). Ekuitas ................................................................................................................................ 11
B. PENJELASAN ATAS POS-POS LAPORAN ARUS KAS .............................................. 12
B.1. IKHTISAR LAPORAN ARUS KAS ............................................................................... 12
B.2. PENJELASAN PER POS LAPORAN ARUS KAS ...................................................... 12
Penjelasan atas Laporan Arus Kas KPPN PAINAN. untuk periode yang berakhir
sampai dengan Agustus TAHUN 2018 diuraikan sebagai berikut : .............................. 12
B.2.1. Penerimaan Perpajakan ........................................................................................... 13
B.2.1.1. Penerimaan Perpajakan Dalam Negeri ................................................................ 13
B.2.1.2. Penerimaan Pajak Perdagangan Internasional .................................................. 14
B.2.2. Penerimaan Negara Bukan Pajak ........................................................................... 14
B.2.2.1. Pendapatan Sumber Daya Alam .......................................................................... 14
B.2.2.3. Pendapatan PNBP Lainnya ................................................................................... 15
B.2.3. Penerimaan Hibah ..................................................................................................... 15
B.2.4. Pembayaran Pegawai ............................................................................................... 15
B.2.5. Pembayaran Barang ................................................................................................. 16
Calk Pos Neraca ................................................................................................................... 22
C.1 Posisi Keuangan Secara Umum .................................................................................. 22
C. PENJELASAN ATAS POS-POS NERACA..................................................................... 22
C.1. POSISI KEUANGAN SECARA UMUM ........................................................................ 22
CATATAN ATAS LAPORAN KEUANGAN ......................................................................... 25
D. CATATAN PENTING LAINNYA ...................................................................................... 25
Daftar Isi Page i
