s 01330 pb 2012 rekonsiliasi lk satker kppn bulan januari februari 2012
K E M E N T E R IA N
D IR E K T O R A T
GEDUNG
P R IJ A D I
TELEPO N
JENDERAL
P R A P TO S U H A R D JO
(0 2 1 ) 3 8 4 7 0 6 8 ,
R E P U B L IK
PERBENDAHARAAN
III L T . 2 J I. B U D I U T O M O
3449230
IN D O N E S IA
E X T 5 5 0 0 F A K S IM IL E
N O .6
JA K A R TA
10710
(0 2 1 ) 3 8 6 4 7 7 6
S -/~ tJ
Nom or
S ifa t
Hal
Y th .
KEUANGAN
IP B /2 0 1 2
S e g e ra
R e k o n s ilia s i L a p o ra n K e u a n g a n S a tk e r d e n g a n K P P N
u n tu k P e rio d e B u la n J a n u a ri d a n F e b ru a ri 2 0 1 2
1 . P a ra K e p a la K a n to r W ila y a h D itje n P e rb e n d a h a ra a n ;
2 . P a ra K e p a la K a n to r P e la y a n a n P e rb e n d a h a ra a n N e g a ra ;
d i S e lu ru h In d o n e s ia
Sehubungan
dengan
p e rih a l te rs e b u t
d i a ta s , d e n g a n
in i d is a m p a ik a n
h a l-h a l
s e b a g a i b e rik u t:
1.
S esuai dengan
1 9 /P B /2 0 0 8
k e te n tu a n
te n ta n g
p a s a l 1 a y a t (3 ) P e rd irje n
Pengenaan
S a n k s i a ta s
P e rb e n d a h a ra a n
K e te rla m b a ta n
Nom or PER-
P e n y a m p a ia n
L a p o ra n
K e u a n g a n S e s u a i D e n g a n P M K N o . 1 7 1 /P M K .O S /2 0 0 7 te n ta n g S is te m A k u n ta n s i d a n
P e la p o ra n K e u a n g a n P e m e rin ta h P u s a t s e b a g a im a n a te la h d iu b a h d e n g a n P e ra tu ra n
d is e b u tk a n
M e n te ri K e u a n g a n N o m o r 2 3 3 /P M K .O S /2 0 1 1
keuangan
UAKPA
k e K P P N s e la m b a t-Ia m b a tn y a
b a h w a p e n y a m p a ia n la p o ra n
7 (tu ju h ) h a ri k e rja s e te la h
b u la n
b e rs a n g k u ta n b e ra k h ir s e b a g a i b a h a n re k o n s ilia s i d a ta d a n p e n g a w a s a n a ta s k e ta a ta n
te rh a d a p p e ra tu ra n p e ru n d a n g -u n d a n g a n .
2.
S e la n ju tn y a s e s u a i d e n g a n k e te n tu a n p a s a l 4 P e rd irje n P e rb e n d a h a ra a n N o m o r P E R 3 6 /P B /2 0 0 9
te n ta n g P e d o m a n R e k o n s ilia s i d a n P e n y u s u n a n L a p o ra n K e u a n g a n K u a s a
B U N d ia tu r b a h w a la p o ra n k e u a n g a n tin g k a t k u a s a B U N D a e ra h - K P P N d is u s u n s e s u a i
dengan
h a s il re k o n s ilia s i d a n d is a m p a ik a n
kepada
K a n w il D itje n P B N s e tia p
b u la n
d e n g a n te m b u s a n k e p a d a D ire k to ra t A P K .
3.
P e la k s a n a a n re k o n s ilia s i s e b a g a im a n a d im a k s u d p a d a a n g k a 1 d a n 2 d i a ta s a q a la h
m e m b a n d in g k a n d a ta S A U - K P P N y a n g d ih a s ilk a n m e la lu i ~ p lik a s i V E R A d e n g a n d a ta
S A I-
4.
S a tk e r y a n g d ih a s ilk a n m e la lu i a p lik a s i S A K P A .
D a p a t d is a m p a ik a n b a h w a A p lik a s i V e ra 2 0 1 2 te la h d i-Ia u n c h in g
2012
sedangkan
A p lik a s i
SAI 2012
sam pai
s a a t in i m a s ih
p e r ta n g g a l 2 F e b ru a ri
d a la m
ta h a p
fin a lis a s i
s e h in g g a b e lu m d a p a t s e g e ra d i-Ia u n c h in g .
5.
Dengan
m e m p e rh a tik a n
1 9 /P B /2 0 0 8 ,
k e te n tu a n
d a la m
P e rd irje n
P e rb e n d a h a ra a n
P e rd irje n P e rb e n d a h a ra a n N o m o r P E R -3 6 /P B /2 0 0 9
Nom or
PER-
d a n p ro s e s fin a lis a s i
A p lik a s i S A I 2 0 1 2 m a k a p e la k s a n a a n re k o n s ilia s i d a n p e n y a m p a ia n L K P P T in g k a t K u a s a
B U N - K P P N p e rio d e b u la n J a n u a ri d a n F e b ru a ri 2 0 1 2 d ila k s a n a k a n s e b a g a i b e rik u t:
a.
B a ta s a k h ir p e la k s a n a a n R e k o n s ilia s i K P P N dan
F e b ru a ri
F e b ru a ri
b.
s e la m b a t-Ia m b a tn y a
7
S a tk e r u n tu k p e rio d e B u la n J a n u a ri
(tu ju h )
h a ri
k e rja
F e b ru a ri
P e la k s a n a a n
re k o n s ilia s i
B u la n
2012
kepada
K a n w il
D itje n
PBN
dan
p e rio d e B u la n J a n u a ri
D ire k to ra t
re k o n s ilia s i
B u la n
J a n u a ri
d ila k u k a n
u n tu k
d itu a n g k a n
m a s in g -m a s in g
d a la m
BAR
B u la n
APK
s e la m b a t-
2012.
la m b a tn y a 1 0 (s e p u lu h ) h a ri k e rja s e te la h a k h ir B u la n F e b ru a ri
6.
a k h ir
2012;
B a ta s a k h ir p e n y a m p a ia n L K P P T in g k a t K u a s a B U N - K P P N
dan
s e te la h
b u la n
J a n u a ri
s e h in g g a
2012
dan
h a s il
h a s il
re k o n s ilia s i B u la n F e b ru a ri d itu a n g k a n d a la m B A R B u la n F e b ru a ri 2 0 1 2 .
7.
L K P P T in g k a t K u a s a B U N - K P P N b a ik s o ftc o p y
m a u p u n h a rd c o p y
d is a m p a ik a n u n tu k
m a s in g -m a s in g b u la n y a itu B u la n J a n u a ri 2 0 1 2 d a n B u la n F e b ru a ri 2 0 1 2 .
8.
P a ra K e p a la K P P N a g a r m e m b e rita h u k a n m a k s u d d a ri s u ra t in i k e p a d a S a tk e r d i w ila y a h
k e rja
m a s in g -m a s in g
dan
kepada
p a ra
K e p a la
K a n w il
d im o h o n
agar
m e la k u k a n
m o n ito rin g p e la k s a n a a n re k o n s ilia s i d a n p e n y a m p a ia n L K P P tin g k a t K u a s a B U N D a e ra h .
tu r J e n d e ra l
r A k u n ta n s i d a n P e la p o ra n K e u a n g a n ,
~~
Tem busan:
1 . D ire k tu r J e n d e ra l P e rb e n d a h a ra a n ;
2 . S e k re ta ris D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n .
D IR E K T O R A T
GEDUNG
P R IJ A D I
TELEPO N
JENDERAL
P R A P TO S U H A R D JO
(0 2 1 ) 3 8 4 7 0 6 8 ,
R E P U B L IK
PERBENDAHARAAN
III L T . 2 J I. B U D I U T O M O
3449230
IN D O N E S IA
E X T 5 5 0 0 F A K S IM IL E
N O .6
JA K A R TA
10710
(0 2 1 ) 3 8 6 4 7 7 6
S -/~ tJ
Nom or
S ifa t
Hal
Y th .
KEUANGAN
IP B /2 0 1 2
S e g e ra
R e k o n s ilia s i L a p o ra n K e u a n g a n S a tk e r d e n g a n K P P N
u n tu k P e rio d e B u la n J a n u a ri d a n F e b ru a ri 2 0 1 2
1 . P a ra K e p a la K a n to r W ila y a h D itje n P e rb e n d a h a ra a n ;
2 . P a ra K e p a la K a n to r P e la y a n a n P e rb e n d a h a ra a n N e g a ra ;
d i S e lu ru h In d o n e s ia
Sehubungan
dengan
p e rih a l te rs e b u t
d i a ta s , d e n g a n
in i d is a m p a ik a n
h a l-h a l
s e b a g a i b e rik u t:
1.
S esuai dengan
1 9 /P B /2 0 0 8
k e te n tu a n
te n ta n g
p a s a l 1 a y a t (3 ) P e rd irje n
Pengenaan
S a n k s i a ta s
P e rb e n d a h a ra a n
K e te rla m b a ta n
Nom or PER-
P e n y a m p a ia n
L a p o ra n
K e u a n g a n S e s u a i D e n g a n P M K N o . 1 7 1 /P M K .O S /2 0 0 7 te n ta n g S is te m A k u n ta n s i d a n
P e la p o ra n K e u a n g a n P e m e rin ta h P u s a t s e b a g a im a n a te la h d iu b a h d e n g a n P e ra tu ra n
d is e b u tk a n
M e n te ri K e u a n g a n N o m o r 2 3 3 /P M K .O S /2 0 1 1
keuangan
UAKPA
k e K P P N s e la m b a t-Ia m b a tn y a
b a h w a p e n y a m p a ia n la p o ra n
7 (tu ju h ) h a ri k e rja s e te la h
b u la n
b e rs a n g k u ta n b e ra k h ir s e b a g a i b a h a n re k o n s ilia s i d a ta d a n p e n g a w a s a n a ta s k e ta a ta n
te rh a d a p p e ra tu ra n p e ru n d a n g -u n d a n g a n .
2.
S e la n ju tn y a s e s u a i d e n g a n k e te n tu a n p a s a l 4 P e rd irje n P e rb e n d a h a ra a n N o m o r P E R 3 6 /P B /2 0 0 9
te n ta n g P e d o m a n R e k o n s ilia s i d a n P e n y u s u n a n L a p o ra n K e u a n g a n K u a s a
B U N d ia tu r b a h w a la p o ra n k e u a n g a n tin g k a t k u a s a B U N D a e ra h - K P P N d is u s u n s e s u a i
dengan
h a s il re k o n s ilia s i d a n d is a m p a ik a n
kepada
K a n w il D itje n P B N s e tia p
b u la n
d e n g a n te m b u s a n k e p a d a D ire k to ra t A P K .
3.
P e la k s a n a a n re k o n s ilia s i s e b a g a im a n a d im a k s u d p a d a a n g k a 1 d a n 2 d i a ta s a q a la h
m e m b a n d in g k a n d a ta S A U - K P P N y a n g d ih a s ilk a n m e la lu i ~ p lik a s i V E R A d e n g a n d a ta
S A I-
4.
S a tk e r y a n g d ih a s ilk a n m e la lu i a p lik a s i S A K P A .
D a p a t d is a m p a ik a n b a h w a A p lik a s i V e ra 2 0 1 2 te la h d i-Ia u n c h in g
2012
sedangkan
A p lik a s i
SAI 2012
sam pai
s a a t in i m a s ih
p e r ta n g g a l 2 F e b ru a ri
d a la m
ta h a p
fin a lis a s i
s e h in g g a b e lu m d a p a t s e g e ra d i-Ia u n c h in g .
5.
Dengan
m e m p e rh a tik a n
1 9 /P B /2 0 0 8 ,
k e te n tu a n
d a la m
P e rd irje n
P e rb e n d a h a ra a n
P e rd irje n P e rb e n d a h a ra a n N o m o r P E R -3 6 /P B /2 0 0 9
Nom or
PER-
d a n p ro s e s fin a lis a s i
A p lik a s i S A I 2 0 1 2 m a k a p e la k s a n a a n re k o n s ilia s i d a n p e n y a m p a ia n L K P P T in g k a t K u a s a
B U N - K P P N p e rio d e b u la n J a n u a ri d a n F e b ru a ri 2 0 1 2 d ila k s a n a k a n s e b a g a i b e rik u t:
a.
B a ta s a k h ir p e la k s a n a a n R e k o n s ilia s i K P P N dan
F e b ru a ri
F e b ru a ri
b.
s e la m b a t-Ia m b a tn y a
7
S a tk e r u n tu k p e rio d e B u la n J a n u a ri
(tu ju h )
h a ri
k e rja
F e b ru a ri
P e la k s a n a a n
re k o n s ilia s i
B u la n
2012
kepada
K a n w il
D itje n
PBN
dan
p e rio d e B u la n J a n u a ri
D ire k to ra t
re k o n s ilia s i
B u la n
J a n u a ri
d ila k u k a n
u n tu k
d itu a n g k a n
m a s in g -m a s in g
d a la m
BAR
B u la n
APK
s e la m b a t-
2012.
la m b a tn y a 1 0 (s e p u lu h ) h a ri k e rja s e te la h a k h ir B u la n F e b ru a ri
6.
a k h ir
2012;
B a ta s a k h ir p e n y a m p a ia n L K P P T in g k a t K u a s a B U N - K P P N
dan
s e te la h
b u la n
J a n u a ri
s e h in g g a
2012
dan
h a s il
h a s il
re k o n s ilia s i B u la n F e b ru a ri d itu a n g k a n d a la m B A R B u la n F e b ru a ri 2 0 1 2 .
7.
L K P P T in g k a t K u a s a B U N - K P P N b a ik s o ftc o p y
m a u p u n h a rd c o p y
d is a m p a ik a n u n tu k
m a s in g -m a s in g b u la n y a itu B u la n J a n u a ri 2 0 1 2 d a n B u la n F e b ru a ri 2 0 1 2 .
8.
P a ra K e p a la K P P N a g a r m e m b e rita h u k a n m a k s u d d a ri s u ra t in i k e p a d a S a tk e r d i w ila y a h
k e rja
m a s in g -m a s in g
dan
kepada
p a ra
K e p a la
K a n w il
d im o h o n
agar
m e la k u k a n
m o n ito rin g p e la k s a n a a n re k o n s ilia s i d a n p e n y a m p a ia n L K P P tin g k a t K u a s a B U N D a e ra h .
tu r J e n d e ra l
r A k u n ta n s i d a n P e la p o ra n K e u a n g a n ,
~~
Tem busan:
1 . D ire k tu r J e n d e ra l P e rb e n d a h a ra a n ;
2 . S e k re ta ris D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n .