PERBUP NO 39 TAHUN 2015 PERUBAHAN KEDUA ATAS PERATURAN BUPATI PACITAN
BUP A T I P A C I T A N
P R O V I N S I J A WA T I M UR
P E R A T U R A N BUP A T I P A C I T A N
N O M O R 3 9 T A H UN 2 0 1 5
T ENT ANG
P E R UB A H A N K E D U A A T A S P E R A T U R A N BUP A T I P A C I T A N
NOM OR 1 3 T A H UN 2 0 1 4 T E N T A N G K E B I J A K A N A K UN T A N S I
P EMER I NT A H DA ER A H
DE N GA N R A H M A T T UH A N Y A N G M A H A E S A
B UP A T I
P A CI T A N,
M e n i m ban g yxwvutsrponmlkjihgfedcbaWUTSRPONMLKJIHGFEDCBA
: a. b a h w a g u n a ter tib a d min is txa s i p ela p or a n a s et d i
Ka b u p a ten
Pa cita n ,
maka
b eb era p a
k eb ija k a n
a k u n ta n s i ter k a it a s et s eb a ga ima n a tela h d ia tu r
d a l a m P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n
A k u n ta n s i
Pemer in ta h
2014
ten ta n g Keb ija ka n
D a er a h p er l u d i l a k u k a n p er u b a h a n ;
b.
M e n g i n g at
:
bahwa
b er d a s a r k a n
p er tim b a n g a n
s eb a ga ima n a
d im a k s u d p a d a h u r u f a, m a k a p e r l u m en eta p k a n
P er a tu r a n B u p a ti ten ta n g P er u b a h a n Ked u a Ata s
P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4
ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h .
1. U n d a n g - u n d a n g N omor 17 T a h u n 2 0 0 3 ten ta n g
Keu a n ga n
N ega ra
(Lemb a ra n
N ega ra
Rep u b lik
In d on es ia
Ta h u n
2003
N omor
47
Ta m b a h a n
L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4286);
2.
U n d a n g - u n d a n g N omor
1 T a h u n 2 0 0 4 ten ta n g
Per b en d a h a r a a n N ega ra (Lemb a r a n N ega ra Rep u b lik
In d on es ia
Ta h u n
2004
N omor
5,
Ta m b a h a n
L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4355);
3.
U n d a n g - u n d a n g N omor 15 T a h u n 2 0 0 4 ten ta n g
Pemeriks a a n
Pengelolaan
d a n Ta n ggu n g
Ja wa b
Keu a n ga n N ega ra (Lemb a ra n
N ega ra Rep u b lik
In d on es ia
Ta h u n 2004
N omor
63,
Ta m b a h a n
L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4400);
4.
U n d a n g - U n d a n g N omor 23 T a h u n 2 0 1 4 ten ta n g
Pemer in ta h a n D aereih (Lemb a ra n N ega ra Rep u b lik
In d on es ia T a h u n 2 0 1 4 N omor 244), s eb a ga ima n a
tela h b eb era pa k a l i d i u b a h ter a k h ir d en ga n U n d a n g U n d a n g N omor 9 T a h u n 2 0 1 5 (Lemb a r a n N egara
Rep u b lik
In d on es ia
Ta h u n
2 0 1 5romT
T^omor
58,
Ta m b a h a n L em b a r a n N ega ra N omor 5679);
5.
P er a tu r a n Pemer in ta h N omor 5 8 T a h u n 2 0 0 5 ten ta n g
N ega ra
Pengelolaan Keu a n ga n D a er a h (Lemb a ra n
Rep u b lik
In d on es ia
Ta h u n
2005
N omor
140,
Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia
N omor 4578);
6.
P er a tu r a n Pemer in ta h
N omor
7 1 Ta h u n
2013
S ta n d a r A k u n ta n s i Pemer in ta h a n (Lemb a r a n N ega ra
Rep u b lik
In d on es ia
Ta h u n
2010
N omorl23,
Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia
N omor 5165);
7.
P er a tu r a n P emer in ta h N omor 27 T a h u n 2 0 1 4 ten ta n g
Pengelolaan B a r a n g M il ik N ega ra / D a era h (Lemb a r a n
N egara Rep u b lik In d on es ia T a h u n 2 0 1 4 N omor 9 2 ,
Ta m b a h a n
L em b a r a n N ega ra Rep u b lik In d on es ia
N omor 5533);
8.
Per a tu r a n M en ter i D a l a m N egeri N omor 13 T a h u n
2006
ten ta n g Ped oma n
Pengelolaan
Keu a n ga n
D a er a h s eb a ga ima n a tela h b eb era pa k a l i d i u b a h
ter a k h ir d en ga n P er a tu r a n M en ter i D a l a m N egeri
N omor 2 1 T a h u n 2 0 1 1 ;
9.
P er a tu r a n M en ter i D a l a m N egeri N omor 17 T a h u n
2 0 0 7 ten ta n g Ped oma n Tekn is Pengelola a n B a r a n g
M il ik D a er a h ;
10. P er a tu r a n D a er a h Ka b u p a ten Pa cita n N omor 7 T a h u n
2 0 0 6 ten ta n g Pokok- p okok Pengelolaan
Keu a n ga n
D a er a h ;
1 1 . P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4
ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h
s eb a ga ima n a tela h d i u b a h d en ga n P er a tu r a n B u p a ti
Pa cita n N omor 2 6 T a h u n 2 0 1 4 .
M E M UT US A K A N :
Me ne t apk an
:
P E R A T U R A N BUP A T I T E N T A N G P E R UB A H A N K E D U A
ATAS
P E R A T UR A N BUP A T I P A C I T A N NOM OR 1 3
T A H UN
2 0 1 4 T ENT ANG K EBI J A K A N
A K UN T A N S I
P EMER I NT A H DA ER A H.
P asal I
B eb era p a Keten tu a n d a l a m P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4
ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h s eb a ga ima n a tela h d i u b a h
d en ga n Per a tu a n B u p a ti Pa cita n N omor 2 6 T a h u n 2 0 1 4 , d i u b a h seb agai
b er ik u t:
1.
Pa da L a m p ir a n , Keb ija ka n A k u n ta n s i N omor 0 6 La p or a n A r u s
Pa ra gra f 7, D efin is i A k tivita s N on An gga r a n d ih a p u s .
Ka s ,
2.
Pa da
L a m p ir a n ,
Keb ija ka n
A k u n ta n s i N omor
11
A k u n ta n s i Aset,
Pa ra gra f 9 6 , d i u b a h s ehingga b e r b u n yi:
96.
Pen gelu a ra n setela h p er oleh a n a w a l s u a tu a s et teta p a k a n
d ika p ita lis a s i m en ja d i a s et j i k a m e m e n u h i k r iter ia seb agai b er ik u t:
a) m a n fa a t ekon omis a ta s b a ra n g/ a s et teta p :
1)
2)
3)
4)
b er ta m b a h
b er ta m b a h
b er ta m b a h
b er ta m b a h
ekon omis / efis ien ; d a n / a ta u
u m u r ekon omis ; d a n / a ta u
volu me; d a n / a ta u
ka p a s ita s p r o d u k s i.
b) b u k a n m e r u p a k a n p emelih a r a a n ya n g b ers ifa t r u t i n ;
c) n il a i r u p i a h p en gelu a r a n s etela h p er oleh a n a w a l a s et teta p
ters eb u t meleb ih i b a ta s a n m i n i m a l k a p ita lis a s i a s et seb agai
b er ik u t:
1) Pera la ta n
dan
Rp 5 0 0 . 0 0 0 , 0 0
M es in
s a ma
2) G ed u n g
dan B angu nan
Rp 50. 000. 000, 00
d en ga n
s a ma
a ta u
d en ga n
a ta u
di
a ta s
di
a ta s
3) N ila i S a tu a n M i n i m u m Ka p ita lis a s i As et Teta p d ik ecu a l ik a n
ter h a d a p p en gelu a r a n u n t u k ta n a h , ja la n / ir ig a s i/ ja r in g a n ,
d a n a s et teta p l a in n ya b er u p a k olek s i p er p u s ta k a a n d a n
b a r a n g b er cor a k kes en ia n , a la t pera ga u n t u k pros es b ela ja r
menga ja r.
d) d ia n gga r ka n d a la m B ela nja M od a l.
3.
Pa da
L a m p ir a n ,
Keb ija ka n
A k u n ta n s i N omor
11
A k u n ta n s i Aset,
A k u n ta n s i N om or
11
A k u n ta n s i Aset,
A k u n ta n s i N omor
11
A k u n ta n s i
Pa ra gra f 118, d ih a p u s .
4.
Pa da
L a m p ir a n ,
Keb ija ka n
Pa ra gra f 120, d ih a p u s .
5.
Pa da
L a m p ir a n ,
Keb ija ka n
Aset,
Pa ra gra f 122, d i u b a h sehingga b e r b u n yi:
122.
As et
Teta p
L a in n ya
p er p u s ta k a a n
m el a in k a n
tid a k
b er u p a
h ew a n ,
ta n a m a n ,
d i l a k u k a n p en yu s u ta n
d iter a p k a n
p en gh a p u s a n
pada
dan
secara
saat
buku
p er iod ik,
As et
Teta p
L a in n ya ter s eb u t s u d a h ti d a k d a p a t d ig u n a k a n a ta u m a ti .
T a be l
M asa M an f aat A s e t T e t a p
M A SA
UR A I A N
K ODEF I K A SI
MA NF A A T
(T A HUN)
AS E T TE TAP
1
3
1
3
2
1
3
2
01
A la t- A la t B es a r D a r a t
10
1
3
2
02
A la t- A la t B es a r A p u n g
10
Pera la ta n d a n M es in
W
ITRATAN
K ODEF I K A SI
A
A
A
MA SA
MANFAAT
(T A HUN)
1
3
2
03
Ala t- Ala t B a n tu
10
1
3
2
04
A la t A n e k u ta n D a r a t B er m otor Rod a 2
8
1
3
2
04
A la t A n g k u ta n D a r a t B er m otor Roda 3
8
1
3
2
04
A la t A n g k u ta n D a r a t B er motor Roda 4
10
1
3
2
05
A la t A n g k u ta n B er a t Tid a k B er motor
4
1
3
2
06
4
1
3
2
07
A la t A n g k u t A p u n g B er m otor
CDronicVTM
r
CD
A la t A n g k u t A p u n g Ta k B er motor
1
3
2
08
A l a t A n g k u t B er motor U d a r a
1
3
2
09
A la t B en gkel B er mes in
4
1
3
2
10
A la t B en gkel Ta k B er mes in
4
1
3
2
11
A la t U k u r
4
1
3
2
12
A la t Pen gola h a n Per ta n ia n
4
1
3
2
13
A la t Pemelih a r a a n
4
1
3
2
14
A la t Ka n tor
4
1
3
2
15
A la t R u m a h Ta n gga
4
1
3
2
16
Pera la ta n Kom p u ter
4
1
3
2
17
M eja d a n K u r s i Kerja / Ra pa t Peja b a t
4
1
3
2
18
A la t S tu d io
4
1
3
2
19
A la t Ko m u n ik a s i
4
1
3
2
20
Pera la ta n Pema n ca r
4
1
3
2
21
A la t Ked okter a n
4
1
3
2
22
A la t Kes eh a ta n
4
1
3
2
23
U n it- U n it L a b or a tor iu m
4
1
3
2
24
A la t Pera ga / Pra ktek S ekola h
4
1
3
2
25
U n it A l a t L a b or a tor iu m Kim ia N u k l i r
4
1
3
2
26
A la t L a b or a tor iu m F is ik a
4
Ta n a m a n / A la t
4
20
N u k l ir / E l ek tr o n ik a
1
3
2
27
A l a t Proteks i Ra dia s i/ Proteks i L in g k u n g a n
4
1
3
2
28
Ra d ia tion A p lica tion a n d N on D es tr u ctive
4
T1f »eGst m
i r Ki g
T
T
L f ciVinrciiTiTM
i l UUI c l L Ui y
^fR
O rA
l l TA
r l l VM
l Jl
1
3
2
29
A la t L a b or a tor iu m L in g k u n g a n H i d u p
4
1
3
2
30
Pera la ta n L a b or a tor iu m H id r o d in a m ik a
4
1
3
2
31
S enja ta A p i
4
1
3
2
32
Pers enja ta a n N on S enja ta A p i
4
1
3
2
33
A la t Kea ma n a n d a n P er lin d u n ga n
4
MA SA
T T HAT AN
K ODEF I K A SI
uAVFA
AX
(T A HUN)
1
3
3
1
3
3
1
1
o
q
o
1
3
3
G ed u n g d a n B a n g u n a n
01
B a n g u n a n G ed u n g Tem p a t Kerja
ronicVTM B a n g u n a n G ed u n g Temp a t Kerja Peiiiia n en
01
B a n g u n a n G ed u n g Temp a t Kerja S emi
40
25
Perma n en
1
1
Q
O
q
B a n g u n a n G ed u n g Temp a t Kerja D a r u r a t
1
1
Q
O
q
B a n g u n a n G ed u n g Tem p a t Tin gga l
1
1
o
o
oq
0 9
B a n g u n a n G ed u n g Temp a t Tin gga l
10
40
P eiiiia n en
1
3
3
02
B a n g u n a n G ed u n g Temp a t Tin gga l S emi
25
Per ma n en
1
3
3
02
B a n g u n a n G ed u n g Temp a t Tin gga l D a r u r a t
10
1
3
3
03
B a n g u n a n M en a r a
8
1
3
3
04
B a n g u n a n B ers eja ra h
8
1
3
3
05
Tu g u Perin ga ta n
8
1
3
3
06
Candi
8
1
3
3
07
M o n u m e n / B a n g u n a n S eja ra h
8
1
3
3
08
Tu g u Perin ga ta n L a in
8
1
3
3
09
Tu g u Titik Kon tr ol/ Pa s ti
8
1
3
3
10
Ra mb u - Ra mb u
8
1
3
3
11
R a m b u - R a m b u L a l u lin ta s U d a r a
8
1
3
4
1
3
4
01
Ja la n
8
1
3
4
02
J e m b a ta n
8
1
3
4
03
B a n g u n a n A ir Ir iga s i
8
1
3
4
04
B a n g u n a n A i r Pa s a ng S u r u t
8
1
3
4
05
B a n g u n a n A ir Ra w a
8
1
3
4
06
B a n g u n a n Pen ga ma n S u n ga i d a n
8
J a l a n , Ir iga s i, d a n J a r in g a n
Pen a n ggu la n ga n B en ca n a A l a m
1
3
4
07
B a n g u n a n Pen gemb a n ga n S u m b er A ir d a n
8
1
3
4
08
B a n g u n a n A ir B e r s ih / B a k u
8
1
3
4
09
B a n g u n a n A ir Kotor
8
1
3
4
10
B a n gu n a n A ir
8
1
3
4
11
In s ta la s i A i r M i n u m / A i r B er s ih
8
1
3
4
12
In s ta la s i A ir Kotor
8
1
3
4
13
In s ta la s i Pengola ha n
S a mpa h
8
MA SA
K ODEF I K A SI
UR A I A N
MA NF A A T
(T A HUN)
1
3
4
14
In s ta la s i Pengola ha n B a h a n B a n g u n a n
8
1
3
4
15
In s ta la s i Pemb a n gkit L is tr ik
8
1
3
4
16
In s ta la s i G a r d u L is tr ik
8
1
3
4
17
In s ta la s i Per ta h a n a n
8
1
3
4
18
In s ta la s i G as
8
1
3
4
19
In s ta la s i Pen ga ma n
8
1
3
4
20
J a r in g a n A ir M i n u m
8
1
3
4
21
J a r in g a n L is tr ik
8
1
3
4
22
Ja irin ga n Telepon
8
1
3
4
23
J a r in g a n G as
8
1
3
5
04
B a r a n g b er cor a k kes en ia n / keb u d a ya a n
4
1
3
5
05
A la t O l a h Ra ga
4
Ketera n ga n fo r m u l a a d a la h seb agai b er ik u t:
a) P en yu s u ta n p er periode m e r u p a k a n n il a i p e n yu s u ta n u n t u k a s et
teta p s u a tu periode ya n g d i h i tu n g p a d a a k h i r ta h u n ;
b) N ila i ya n g d a p a t d i s u s u tk a n m e r u p a k a n n il a i p er oleh a n d ik u r a n g i
n il a i r es id u ; d a n
c) M a s a ma n fa a t a d a la h periode s u a tu As et Teta p ya n g d ih a r a p k a n
d ig u n a k a n u n t u k a k tivita s p em er in ta h a n d a n / a ta u p ela ya n a n p u b l i k
a ta u j u m l a h p r o d u k s i a ta u u n i t s er u p a ya n g d ih a r a p k a n d ip er oleh
d a r i a s et u n t u k a k tivita s p em er in ta h a n d a n / a ta u p ela ya n a n p u b l ik .
P asal I I
P er a tu r a n B u p a ti i n i m u l a i b er l a k u p a d a ta n gga l d iu n d a n g k a n .
Aga r s etia p or a n g men geta h u in ya , m e m e r in ta h k a n p en g u n d a n g a n P er a tu r a n
B u p a ti i n i d en ga n p en emp a ta n n ya d a l a m B er ita D a er a h Ka b u p a ten Pa cita n .
D iteta p k a n d i
Pa da ta n gga l
Pa cita n
17
-
12- 2015
B UP A T I P A C I T A N
Cap.t t d
Di un d a n g k a n d i P a c i t a n
P a d a t an g g al
I N DA R T A T O
1 7 De se m be r 2 0 1 5
S E K R E T A R I S DA ER A H
K A BUP A T E N P A CI T A N
Dr s . S U K O WI Y ONO. MM ,
P e m bi n a Ut a m a M a d y a
NI P . 1 9 5 9 1 0 1 7 1 9 8 5 0 3 1 0 0 5
B E R I T A D A E R A H K A B UP A T E N P A C I T A N T A H UN 2 0 1 5 NOM OR 2 6
P R O V I N S I J A WA T I M UR
P E R A T U R A N BUP A T I P A C I T A N
N O M O R 3 9 T A H UN 2 0 1 5
T ENT ANG
P E R UB A H A N K E D U A A T A S P E R A T U R A N BUP A T I P A C I T A N
NOM OR 1 3 T A H UN 2 0 1 4 T E N T A N G K E B I J A K A N A K UN T A N S I
P EMER I NT A H DA ER A H
DE N GA N R A H M A T T UH A N Y A N G M A H A E S A
B UP A T I
P A CI T A N,
M e n i m ban g yxwvutsrponmlkjihgfedcbaWUTSRPONMLKJIHGFEDCBA
: a. b a h w a g u n a ter tib a d min is txa s i p ela p or a n a s et d i
Ka b u p a ten
Pa cita n ,
maka
b eb era p a
k eb ija k a n
a k u n ta n s i ter k a it a s et s eb a ga ima n a tela h d ia tu r
d a l a m P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n
A k u n ta n s i
Pemer in ta h
2014
ten ta n g Keb ija ka n
D a er a h p er l u d i l a k u k a n p er u b a h a n ;
b.
M e n g i n g at
:
bahwa
b er d a s a r k a n
p er tim b a n g a n
s eb a ga ima n a
d im a k s u d p a d a h u r u f a, m a k a p e r l u m en eta p k a n
P er a tu r a n B u p a ti ten ta n g P er u b a h a n Ked u a Ata s
P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4
ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h .
1. U n d a n g - u n d a n g N omor 17 T a h u n 2 0 0 3 ten ta n g
Keu a n ga n
N ega ra
(Lemb a ra n
N ega ra
Rep u b lik
In d on es ia
Ta h u n
2003
N omor
47
Ta m b a h a n
L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4286);
2.
U n d a n g - u n d a n g N omor
1 T a h u n 2 0 0 4 ten ta n g
Per b en d a h a r a a n N ega ra (Lemb a r a n N ega ra Rep u b lik
In d on es ia
Ta h u n
2004
N omor
5,
Ta m b a h a n
L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4355);
3.
U n d a n g - u n d a n g N omor 15 T a h u n 2 0 0 4 ten ta n g
Pemeriks a a n
Pengelolaan
d a n Ta n ggu n g
Ja wa b
Keu a n ga n N ega ra (Lemb a ra n
N ega ra Rep u b lik
In d on es ia
Ta h u n 2004
N omor
63,
Ta m b a h a n
L em b a r a n N ega ra Rep u b lik In d on es ia N omor 4400);
4.
U n d a n g - U n d a n g N omor 23 T a h u n 2 0 1 4 ten ta n g
Pemer in ta h a n D aereih (Lemb a ra n N ega ra Rep u b lik
In d on es ia T a h u n 2 0 1 4 N omor 244), s eb a ga ima n a
tela h b eb era pa k a l i d i u b a h ter a k h ir d en ga n U n d a n g U n d a n g N omor 9 T a h u n 2 0 1 5 (Lemb a r a n N egara
Rep u b lik
In d on es ia
Ta h u n
2 0 1 5romT
T^omor
58,
Ta m b a h a n L em b a r a n N ega ra N omor 5679);
5.
P er a tu r a n Pemer in ta h N omor 5 8 T a h u n 2 0 0 5 ten ta n g
N ega ra
Pengelolaan Keu a n ga n D a er a h (Lemb a ra n
Rep u b lik
In d on es ia
Ta h u n
2005
N omor
140,
Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia
N omor 4578);
6.
P er a tu r a n Pemer in ta h
N omor
7 1 Ta h u n
2013
S ta n d a r A k u n ta n s i Pemer in ta h a n (Lemb a r a n N ega ra
Rep u b lik
In d on es ia
Ta h u n
2010
N omorl23,
Ta m b a h a n L em b a r a n N ega ra Rep u b lik In d on es ia
N omor 5165);
7.
P er a tu r a n P emer in ta h N omor 27 T a h u n 2 0 1 4 ten ta n g
Pengelolaan B a r a n g M il ik N ega ra / D a era h (Lemb a r a n
N egara Rep u b lik In d on es ia T a h u n 2 0 1 4 N omor 9 2 ,
Ta m b a h a n
L em b a r a n N ega ra Rep u b lik In d on es ia
N omor 5533);
8.
Per a tu r a n M en ter i D a l a m N egeri N omor 13 T a h u n
2006
ten ta n g Ped oma n
Pengelolaan
Keu a n ga n
D a er a h s eb a ga ima n a tela h b eb era pa k a l i d i u b a h
ter a k h ir d en ga n P er a tu r a n M en ter i D a l a m N egeri
N omor 2 1 T a h u n 2 0 1 1 ;
9.
P er a tu r a n M en ter i D a l a m N egeri N omor 17 T a h u n
2 0 0 7 ten ta n g Ped oma n Tekn is Pengelola a n B a r a n g
M il ik D a er a h ;
10. P er a tu r a n D a er a h Ka b u p a ten Pa cita n N omor 7 T a h u n
2 0 0 6 ten ta n g Pokok- p okok Pengelolaan
Keu a n ga n
D a er a h ;
1 1 . P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4
ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h
s eb a ga ima n a tela h d i u b a h d en ga n P er a tu r a n B u p a ti
Pa cita n N omor 2 6 T a h u n 2 0 1 4 .
M E M UT US A K A N :
Me ne t apk an
:
P E R A T U R A N BUP A T I T E N T A N G P E R UB A H A N K E D U A
ATAS
P E R A T UR A N BUP A T I P A C I T A N NOM OR 1 3
T A H UN
2 0 1 4 T ENT ANG K EBI J A K A N
A K UN T A N S I
P EMER I NT A H DA ER A H.
P asal I
B eb era p a Keten tu a n d a l a m P er a tu r a n B u p a ti Pa cita n N omor 13 T a h u n 2 0 1 4
ten ta n g Keb ija ka n A k u n ta n s i Pemer in ta h D a er a h s eb a ga ima n a tela h d i u b a h
d en ga n Per a tu a n B u p a ti Pa cita n N omor 2 6 T a h u n 2 0 1 4 , d i u b a h seb agai
b er ik u t:
1.
Pa da L a m p ir a n , Keb ija ka n A k u n ta n s i N omor 0 6 La p or a n A r u s
Pa ra gra f 7, D efin is i A k tivita s N on An gga r a n d ih a p u s .
Ka s ,
2.
Pa da
L a m p ir a n ,
Keb ija ka n
A k u n ta n s i N omor
11
A k u n ta n s i Aset,
Pa ra gra f 9 6 , d i u b a h s ehingga b e r b u n yi:
96.
Pen gelu a ra n setela h p er oleh a n a w a l s u a tu a s et teta p a k a n
d ika p ita lis a s i m en ja d i a s et j i k a m e m e n u h i k r iter ia seb agai b er ik u t:
a) m a n fa a t ekon omis a ta s b a ra n g/ a s et teta p :
1)
2)
3)
4)
b er ta m b a h
b er ta m b a h
b er ta m b a h
b er ta m b a h
ekon omis / efis ien ; d a n / a ta u
u m u r ekon omis ; d a n / a ta u
volu me; d a n / a ta u
ka p a s ita s p r o d u k s i.
b) b u k a n m e r u p a k a n p emelih a r a a n ya n g b ers ifa t r u t i n ;
c) n il a i r u p i a h p en gelu a r a n s etela h p er oleh a n a w a l a s et teta p
ters eb u t meleb ih i b a ta s a n m i n i m a l k a p ita lis a s i a s et seb agai
b er ik u t:
1) Pera la ta n
dan
Rp 5 0 0 . 0 0 0 , 0 0
M es in
s a ma
2) G ed u n g
dan B angu nan
Rp 50. 000. 000, 00
d en ga n
s a ma
a ta u
d en ga n
a ta u
di
a ta s
di
a ta s
3) N ila i S a tu a n M i n i m u m Ka p ita lis a s i As et Teta p d ik ecu a l ik a n
ter h a d a p p en gelu a r a n u n t u k ta n a h , ja la n / ir ig a s i/ ja r in g a n ,
d a n a s et teta p l a in n ya b er u p a k olek s i p er p u s ta k a a n d a n
b a r a n g b er cor a k kes en ia n , a la t pera ga u n t u k pros es b ela ja r
menga ja r.
d) d ia n gga r ka n d a la m B ela nja M od a l.
3.
Pa da
L a m p ir a n ,
Keb ija ka n
A k u n ta n s i N omor
11
A k u n ta n s i Aset,
A k u n ta n s i N om or
11
A k u n ta n s i Aset,
A k u n ta n s i N omor
11
A k u n ta n s i
Pa ra gra f 118, d ih a p u s .
4.
Pa da
L a m p ir a n ,
Keb ija ka n
Pa ra gra f 120, d ih a p u s .
5.
Pa da
L a m p ir a n ,
Keb ija ka n
Aset,
Pa ra gra f 122, d i u b a h sehingga b e r b u n yi:
122.
As et
Teta p
L a in n ya
p er p u s ta k a a n
m el a in k a n
tid a k
b er u p a
h ew a n ,
ta n a m a n ,
d i l a k u k a n p en yu s u ta n
d iter a p k a n
p en gh a p u s a n
pada
dan
secara
saat
buku
p er iod ik,
As et
Teta p
L a in n ya ter s eb u t s u d a h ti d a k d a p a t d ig u n a k a n a ta u m a ti .
T a be l
M asa M an f aat A s e t T e t a p
M A SA
UR A I A N
K ODEF I K A SI
MA NF A A T
(T A HUN)
AS E T TE TAP
1
3
1
3
2
1
3
2
01
A la t- A la t B es a r D a r a t
10
1
3
2
02
A la t- A la t B es a r A p u n g
10
Pera la ta n d a n M es in
W
ITRATAN
K ODEF I K A SI
A
A
A
MA SA
MANFAAT
(T A HUN)
1
3
2
03
Ala t- Ala t B a n tu
10
1
3
2
04
A la t A n e k u ta n D a r a t B er m otor Rod a 2
8
1
3
2
04
A la t A n g k u ta n D a r a t B er m otor Roda 3
8
1
3
2
04
A la t A n g k u ta n D a r a t B er motor Roda 4
10
1
3
2
05
A la t A n g k u ta n B er a t Tid a k B er motor
4
1
3
2
06
4
1
3
2
07
A la t A n g k u t A p u n g B er m otor
CDronicVTM
r
CD
A la t A n g k u t A p u n g Ta k B er motor
1
3
2
08
A l a t A n g k u t B er motor U d a r a
1
3
2
09
A la t B en gkel B er mes in
4
1
3
2
10
A la t B en gkel Ta k B er mes in
4
1
3
2
11
A la t U k u r
4
1
3
2
12
A la t Pen gola h a n Per ta n ia n
4
1
3
2
13
A la t Pemelih a r a a n
4
1
3
2
14
A la t Ka n tor
4
1
3
2
15
A la t R u m a h Ta n gga
4
1
3
2
16
Pera la ta n Kom p u ter
4
1
3
2
17
M eja d a n K u r s i Kerja / Ra pa t Peja b a t
4
1
3
2
18
A la t S tu d io
4
1
3
2
19
A la t Ko m u n ik a s i
4
1
3
2
20
Pera la ta n Pema n ca r
4
1
3
2
21
A la t Ked okter a n
4
1
3
2
22
A la t Kes eh a ta n
4
1
3
2
23
U n it- U n it L a b or a tor iu m
4
1
3
2
24
A la t Pera ga / Pra ktek S ekola h
4
1
3
2
25
U n it A l a t L a b or a tor iu m Kim ia N u k l i r
4
1
3
2
26
A la t L a b or a tor iu m F is ik a
4
Ta n a m a n / A la t
4
20
N u k l ir / E l ek tr o n ik a
1
3
2
27
A l a t Proteks i Ra dia s i/ Proteks i L in g k u n g a n
4
1
3
2
28
Ra d ia tion A p lica tion a n d N on D es tr u ctive
4
T1f »eGst m
i r Ki g
T
T
L f ciVinrciiTiTM
i l UUI c l L Ui y
^fR
O rA
l l TA
r l l VM
l Jl
1
3
2
29
A la t L a b or a tor iu m L in g k u n g a n H i d u p
4
1
3
2
30
Pera la ta n L a b or a tor iu m H id r o d in a m ik a
4
1
3
2
31
S enja ta A p i
4
1
3
2
32
Pers enja ta a n N on S enja ta A p i
4
1
3
2
33
A la t Kea ma n a n d a n P er lin d u n ga n
4
MA SA
T T HAT AN
K ODEF I K A SI
uAVFA
AX
(T A HUN)
1
3
3
1
3
3
1
1
o
q
o
1
3
3
G ed u n g d a n B a n g u n a n
01
B a n g u n a n G ed u n g Tem p a t Kerja
ronicVTM B a n g u n a n G ed u n g Temp a t Kerja Peiiiia n en
01
B a n g u n a n G ed u n g Temp a t Kerja S emi
40
25
Perma n en
1
1
Q
O
q
B a n g u n a n G ed u n g Temp a t Kerja D a r u r a t
1
1
Q
O
q
B a n g u n a n G ed u n g Tem p a t Tin gga l
1
1
o
o
oq
0 9
B a n g u n a n G ed u n g Temp a t Tin gga l
10
40
P eiiiia n en
1
3
3
02
B a n g u n a n G ed u n g Temp a t Tin gga l S emi
25
Per ma n en
1
3
3
02
B a n g u n a n G ed u n g Temp a t Tin gga l D a r u r a t
10
1
3
3
03
B a n g u n a n M en a r a
8
1
3
3
04
B a n g u n a n B ers eja ra h
8
1
3
3
05
Tu g u Perin ga ta n
8
1
3
3
06
Candi
8
1
3
3
07
M o n u m e n / B a n g u n a n S eja ra h
8
1
3
3
08
Tu g u Perin ga ta n L a in
8
1
3
3
09
Tu g u Titik Kon tr ol/ Pa s ti
8
1
3
3
10
Ra mb u - Ra mb u
8
1
3
3
11
R a m b u - R a m b u L a l u lin ta s U d a r a
8
1
3
4
1
3
4
01
Ja la n
8
1
3
4
02
J e m b a ta n
8
1
3
4
03
B a n g u n a n A ir Ir iga s i
8
1
3
4
04
B a n g u n a n A i r Pa s a ng S u r u t
8
1
3
4
05
B a n g u n a n A ir Ra w a
8
1
3
4
06
B a n g u n a n Pen ga ma n S u n ga i d a n
8
J a l a n , Ir iga s i, d a n J a r in g a n
Pen a n ggu la n ga n B en ca n a A l a m
1
3
4
07
B a n g u n a n Pen gemb a n ga n S u m b er A ir d a n
8
1
3
4
08
B a n g u n a n A ir B e r s ih / B a k u
8
1
3
4
09
B a n g u n a n A ir Kotor
8
1
3
4
10
B a n gu n a n A ir
8
1
3
4
11
In s ta la s i A i r M i n u m / A i r B er s ih
8
1
3
4
12
In s ta la s i A ir Kotor
8
1
3
4
13
In s ta la s i Pengola ha n
S a mpa h
8
MA SA
K ODEF I K A SI
UR A I A N
MA NF A A T
(T A HUN)
1
3
4
14
In s ta la s i Pengola ha n B a h a n B a n g u n a n
8
1
3
4
15
In s ta la s i Pemb a n gkit L is tr ik
8
1
3
4
16
In s ta la s i G a r d u L is tr ik
8
1
3
4
17
In s ta la s i Per ta h a n a n
8
1
3
4
18
In s ta la s i G as
8
1
3
4
19
In s ta la s i Pen ga ma n
8
1
3
4
20
J a r in g a n A ir M i n u m
8
1
3
4
21
J a r in g a n L is tr ik
8
1
3
4
22
Ja irin ga n Telepon
8
1
3
4
23
J a r in g a n G as
8
1
3
5
04
B a r a n g b er cor a k kes en ia n / keb u d a ya a n
4
1
3
5
05
A la t O l a h Ra ga
4
Ketera n ga n fo r m u l a a d a la h seb agai b er ik u t:
a) P en yu s u ta n p er periode m e r u p a k a n n il a i p e n yu s u ta n u n t u k a s et
teta p s u a tu periode ya n g d i h i tu n g p a d a a k h i r ta h u n ;
b) N ila i ya n g d a p a t d i s u s u tk a n m e r u p a k a n n il a i p er oleh a n d ik u r a n g i
n il a i r es id u ; d a n
c) M a s a ma n fa a t a d a la h periode s u a tu As et Teta p ya n g d ih a r a p k a n
d ig u n a k a n u n t u k a k tivita s p em er in ta h a n d a n / a ta u p ela ya n a n p u b l i k
a ta u j u m l a h p r o d u k s i a ta u u n i t s er u p a ya n g d ih a r a p k a n d ip er oleh
d a r i a s et u n t u k a k tivita s p em er in ta h a n d a n / a ta u p ela ya n a n p u b l ik .
P asal I I
P er a tu r a n B u p a ti i n i m u l a i b er l a k u p a d a ta n gga l d iu n d a n g k a n .
Aga r s etia p or a n g men geta h u in ya , m e m e r in ta h k a n p en g u n d a n g a n P er a tu r a n
B u p a ti i n i d en ga n p en emp a ta n n ya d a l a m B er ita D a er a h Ka b u p a ten Pa cita n .
D iteta p k a n d i
Pa da ta n gga l
Pa cita n
17
-
12- 2015
B UP A T I P A C I T A N
Cap.t t d
Di un d a n g k a n d i P a c i t a n
P a d a t an g g al
I N DA R T A T O
1 7 De se m be r 2 0 1 5
S E K R E T A R I S DA ER A H
K A BUP A T E N P A CI T A N
Dr s . S U K O WI Y ONO. MM ,
P e m bi n a Ut a m a M a d y a
NI P . 1 9 5 9 1 0 1 7 1 9 8 5 0 3 1 0 0 5
B E R I T A D A E R A H K A B UP A T E N P A C I T A N T A H UN 2 0 1 5 NOM OR 2 6