Financial Statement Report

Laporan Keuangan Semester I Tahun 2008

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Cover Design Laporan Keuangan Dinas Kebudayaan dan Pariwisata
Kabupaten Maluku Tenggara Barat
oleh
Andityaman email: andityaman2007@yahoo.co.id

RINGKASAN

A. Anggaran Belanja dan Estimasi

Pendapatan

Selama Tahun Anggaran 2008 Dinas Kebudayaan dan Pariwisata Kabupaten Maluku Tenggara Barat menerima anggaran pengeluaran (DPA Umum SKPD) sebesar Rp. 2.344.088.544,- bersumber dari Belanja Langsung dan Tidak Langsung APBD II dan perubahan RKA-APBD II sebesar Rp. 0,- yang digunakan untuk membiayai seluruh kegiatan di SKPD (Dinas Kebudayaan dan Pariwisata).

Di samping anggaran tersebut, pada TA 2007 Dinas Kebudayaan dan Pariwisata tidak mengelola DIPA Luncuran sebesar Rp. 0,- bersumber dari Belanja Pegawai Rp. 0,- Belanja Barang dan Jasa Rp. 0,-, Belanja Modal 0,-. Sehingga total dana yang dikelola seluruhnnya selama Tahun Anggaran 2007 adalah sebesar Rp. 0,-

Estimasi Pendapatan yang dialokasikan pada Dinas Kebudayaan dan Pariwisata untuk Tahun Anggaran 2008 sebesar Rp. 75.000.000,- yang berasal dari estimasi Penerimaan Negara Bukan Pajak per 30 Juni 2008, terdiri dari :

l pendapatan hasil Retribusi Daerah

B. Realisasi Pendapatan dan Belanja

Dari anggaran pengeluaran sebesar Rp. Rp. 2.344.088.544,- sampai tanggal 30 Juni 2008 telah d i r e a l i s a s i k a n sebesar Rp. 504.370.900,- atau 21,52% dari total anggaran, realisasi tersebut termasuk realisasi anggaran yang bersumber dari Belanja Tidak Langsung. Realisasi pendapatan pada Anggaran 2008 sebesar Rp. 10.980.000,- atau 14,64% berasal dari Penerimaan Daerah Bukan Pajak (Retribusi)

C. Neraca

Posisi keuangan Dinas Kebudayaan dan Pariwisata Kabupaten Maluku Tenggara Barat pada tanggal 30 Juni 2008 adalah sebagai berikut :

Total Aset sebesar Rp. 541.206.586,- ; Kewajiban sebesar Rp. 36.835.686,-; dan E k u i t a s Dana sebesar Rp. 514.270.900,-

Jumlah Aset sebesar Rp. 551.106.586,- terdiri dari Aset Lancar sebesar Rp. 541.206.586,-; Aset Tetap sebesar Rp. 9.900.000,-, - ; serta Aset Lainnya sebesar Rp… Jumlah Kewajiban sebesar Rp. 36.835.686,- adalah berupa kewajiban jangka pendek Jumlah ekuitas dana sebesar Rp. 514.270.900,- terdiri dari ekuitas dana lancar sebesar Rp. 504.370.900,-; dan ekuitas dana investasi sebesar Rp. 9.900.000,-

Accounting Policies

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The accounting basis used accordance with government financial statements is the cash basis for the recognition of the Revenues and the expenditures as well as the accrual basis for the recognition of assets, liabilities, and fund equities.

A. Revenues
The revenue was recognized when the cash accepted b the local Treasure (KUD). The revenue based on the gross principle, which is by recording gross value, and not recording the net value (after being compensated with the disbursement).

B. Expenditures
The expenditure was recognize ed when the cash disburse from KUD. Especially the disbursement through the expenditures treasurer, the recognition of the expenditures incurred when the disbursement was ratified by the Office of the local Treasurer Unit (BUD).

C. Assets
Assets were classified to current assets, investment, fixed assets, and Other Assets Measurement: Inventories. Inventories are stated at cost. The recognition of inventor is the latest goods purchased. Equipment and Machine. Equipment and machine are stated at acquisition cost. Cost of the equipment and machine represent the number of expenditure incurred in acquiring equipment and machine until was read with.

Cost of the equipment and machine that derived from the purchase covers the price of the purchase ; the transport cost, the installation cost, and other direct cost to acquired and prepared the equipment and machine until the were ready to be used.

The cost of equipment and machine that were received through contract covers the value, cost of planning and supervision, the permission cost and the consultant's fees.

The cost of the equipment and machine that were built b swakelola covered the direct cost for manpower, the raw material, and the indirect cost including cost of planning and supervision, equipment, electricity power, equipment rent, and other cost that incurred in the development of Equipment and Machine.

Road, Irrigation, and Network. The cost of the road, irrigation, and network represent all the cost that was incurred to receive road, irrigation, and network until was ready with.

This cost covered the acquisition cost or the construction cost and other fees that were spent until the road, irrigation and network were ready with.

The cost of the road, irrigation and network that were received through contract covers the cost of planning and supervision, permission cost, consultant's fees, evacuation cost, and demolition of the old building.

The cost of the road, irrigation and network that was built in a swakelola manner covers the direct and indirect cost, which consist of the raw material cost, manpower, equipment rent, cost of planning and supervision, permission cost, evacuation cost and the demolition of the old building.

Other Fixed Assets. The cost of other fi ed assets represent all the cost incurred to acquire these assets until was ready with.

The cost of other assets that was received through contract covers the disbursement of the contract value, cost of planning and supervision, as well as the permit cost.

The cost of other assets that was held through swakelola covers the direct and indirect cost, which consisted of the raw material cost, manpower, equipment rent, cost of planning and supervision, the permit cost, and the consultant's fees Construction in Progress.
The construction in progress recorded at cost. The cost of the construction covers :

• Term that was paid to the contractor in connection with the level of the work completion;

• Claim payment to the contractor or the third part in connection with the implementation of the construction contract.

D. Liabilities
The liabilities were the debt that emerged from the past events. The work unit obligation in the scope of the A local Government is the obligation to alocal financial Unit (BUD) in term of the delay of delivery of money for supplies and to BUD in term of deferred revenue.

E. Fund Equities
Fund equity was the government net assets, which is the difference between assets and debt. Fund equity was classified to current equity and equity investment

Notes to the Financial Statemnets

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by: Drs. H. J. Lerbulan

The 2007 Financial Statements were prepared comprehensively as part of the implementation of the transparency and accountability, as being entrusted in good governance. Whereas the Notes to the financial statements (NFS) are prepared to present explanation of posts on Financial Statements in the adequate disclosure.

A. Legal Standings

1) Law No. 17/2003 about State Finance;
2) Law No. 112004 about State Treasurer;
3) Law No.15/2004 about Audit of the Managements and Responsibilities of State Finance ;
4) Government Decree No.24/2005 about Government Accounting Standard;
5) Government Decree No.6/2006 about Management of State and Regional Assets;
6) Government Decree No.8/2006 about Financial Reporting and Performance of the Government Agency ;
7) Presidential Decree No .42/2002 about The manual Implementation of the Budget of the State Revenue and Expenditure;
8) Ministry of Finance Decree No.59/PMK.06/2005 about Accounting S stem and Financial Statements of Central Government;
9) Ministry of Finance Decree No. 13/PMK.06/2005 about Standard of Chart of Account;
10) Decree of General Treasurer Director No. PER 24/PB/2006 about Implementation of Compilation Financial Statement Ministry State/
11) Ministry Decree No. 13/2006 about standart of Financial Statements & Accounting Compilation Satets/Work Unit a local Government.

B. Compilation Procedure of the Financial Statements

This report included all the financial transaction that was carried out by Department of Culture & Tourism West Southeast Maluku Regency that derived from APBD an amount IDR. 1.659.584.000,- Not included allocation of fund carry over. Beside that allocation of fund carry over an amount IDR. 437.480.000, - and APBD Change also carry over funds amount IDR. 523.730.000, - therefore Total of 2007 Budgeting Years an amount IDR. 2.620.794.000,-

2007 Department of Culture & Tourism Financial Statements prepared by using of the Computing Program System

The financial statement has been reviewed by Teamwork Asistansi internal Department/Work unit.

Foreward

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Foreward

Financial Statement Semester of Second On Department of Culture and Tourism Sub-Province Moluccas South-East West Year Budget 2007, as enclosed to represent our responsibility

Report of Financial has been compiled pursuant to System Operation of adequate Intern, and its contents have presented information execution of financial position and budget competently according to Standard of Government Accounting (SAP)

Important [of] compiled Financial Statement him as base responsibility of activity and program by accountable.

Compilation of good financial statement [of] semester and year-end 2007 loading attainment of condition is non physical ( keuangan) as according to arranged Actual revenue and expenditure as according to Permendagri Number 13 2006 Year, covering:

- Budget Realization Statements
- Balance Sheets
- Notes to the Financial Statements

That expected to pass compilation of this financial statement, as base elementary in analysis of factor development of SKPD in governance duties, development, and also service of public forwards, under consideration Activities Planning Budget Institution On duty / work unit or APBD West South-East Moluccas regent.

Thanks for all in concerned in Compilation of this Second Financial Statement

Harmonic finally with Seven developed Glamour we say greeting brotherhoods of us. Kalwedo ~ Kidabela