Perbup No.19 Tahun 2015 ttg Perubahan Perbup 10 Thn 2014 ttg Kebijakan Akuntansi Salinan
S A L IN A N
B U P A T I B U L U N G A N
P R O V IN S I K A L IM A N T A N
P E R A T U R A N
N O M O R
U T A R A
B U P A T I B U L U N G A N
1 9
T A H U N
2 0 1 5
T E N T A N G
P E R U B A H A N
N O M O R
1 0
A T A S
T A H U N
P E R A T U R A N
2 0 1 4
T E N T A N G
P E M E R IN T A H
D E N G A N
B U P A T I B U L U N G A N
K E B IJ A K A N
K A B U P A T E N
R A H M A T
T U H A N
A K U N T A N S I
B U L U N G A N
Y A N G
M A H A
E S A ,
B U P A T I B U L U N G A N ,
M e n im b a n g
:
a .
ba h w a
pen era pa n
B e r b a s is
A kru a l
P era tu ra n
ten ta n g
m a u pu n
s e h in g g a
d a la m
ba h w a
B u p a ti
d a la m
K a lim a n t a n
Ta h u n
1953
R e p u b lik
seba ga i
9,
Ta h u n 1959
K eu a n ga n
In d o n e s ia
Ta h u n
2003
4.
U n d a n g -U n d a n g
B u lu n g a n ;
ten ta n g
3
ta h u n
T in g k a t
R e p u b lik
In d o n e s ia
II
di
In d o n e s ia
Lem ba ra n
N ega ra
N om or
1820)
N ega ra
R e p u b lik
17
2003
ten ta n g
Ta h u n
N ega ra
N om or 47, Ta m ba h a n
Perben da h a ra a n
N ega ra
In d o n e s ia
2004
1
Ta h u n
(L e m b a r a n
N om or
Lem ba ra n
2004
ten ta n g
N ega ra
R e p u b lik
5, Ta m ba h a n
N o m o r 4 3 5 5 );
U n d a n g -U n d a n g
15
N om or
R e p u b lik
N o m o r 4 2 8 6 );
N e g a r a R e p u b lik In d o n e s ia
P e m e r ik s a a n
ten ta n g
1959
N om or
(L e m b a r a n
N om or
Ta h u n
2014
D a era h
(L e m b a r a n
N e g a r a R e p u b lik In d o n e s ia
3.
P era tu ra n
N om or 72) ;
N om or
N ega ra
P era tu ra n
A ta s
Ta h u n
Ta m ba h a n
R e p u b lik
s e b a g a im a n a
K a b u p a ten
N ega ra
U n d a n g -U n d a n g
U n d a n g -U n d a n g
tera ra h ;
Ta h u n
D a ru ra t
P em b en tu k a n
N om or
m etod e
t e r p e r in c i
m en eta p k a n
10
27
(L e m b a r a n
2014
K a b u p a ten
d ia t u r le b ih
Peru ba h a n
N om or
In d o n e s ia
In d o n e s ia
2.
ten ta n g
U n d a n g -U n d a n g
ten ta n g
Ta h u n
den ga n
p e r t im b a n g a n
N om or
d a la m
m a n fa a t u n t u k m e n g h it u n g
h u r u f a , p e r lu
U n d a n g -U n d a n g
1953
t e r k a it
A k u n t a n s i P e m e r in t a h
P en eta p a n
10
p e la k s a n a a n d a p a t le b ih
B u lu n g a n
K e b ija k a n
d ia t u r
P e m e r in t a h
a s e t t e t a p p e r lu
B u lu n g a n
B u p a ti
1.
m a sa
berda sa rka n
d im a k s u d
:
ya n g
P e m e r in t a h a n
ya n g
N om or
A k u n ta n si
kh u su sn ya
t a r if p e n y u s u t a n
M e n g in g a t
B u lu n g a n
K e b ija k a n
p en y u su ta n
A k u n ta n si
s e b a g a im a n a
B u p a ti
B u lu n g a n ,
b.
S ta n d a r
P e n g e lo la a n
Ta h u n
da n
2004
Lem ba ra n
ten ta n g
T a n g g u n g ja w a b
K eu a n ga n N ega ra ;
1
5.
U n d a n g -U n d a n g
N om or
P e r im b a n g a n
K eu a n ga n
P e m e r in t a h
D a era h
In d o n e s ia
Ta h u n
33
Ta h u n
A n ta ra
P e m e r in t a h
(L e m b a r a n
2004
U n d a n g -U n d a n g
N om or
P e m e r in t a h a n
N om or
D a era h
In d o n e s ia
Ta h u n
Lem ba ra n
N ega ra
s e b a g a im a n a
den ga n
Ta h u n
2014
N ega ra
ten ta n g
N ega ra
R e p u b lik
244,
Ta m ba h a n
N om or
d iu b a h
bebera pa
k a li,
N om or
A ta s
ten ta n g
Ta m ba h a n
2014
In d o n e s ia
K edu a
R e p u b lik
Ta m ba h a n
N o m o r 4 4 3 8 );
Ta h u n
N om or
9
Ta h u n
In d o n e s ia
Lem ba ra n
N ega ra
2015
ten ta n g
N om or
D a era h
Ta h u n
5 5 8 7 ),
t e r a k h ir
2015
U n d a n g -U n d a n g
P e m e r in t a h a n
da n
R e p u b lik
R e p u b lik
t e la h
2014
Pu sa t
126,
(L e m b a r a n
U n d a n g -U n d a n g
Peru ba h a n
23
ten ta n g
N ega ra
L e m b a r a n N e g a r a R e p u b lik In d o n e s ia
6.
2004
23
(L e m b a r a n
N om or
R e p u b lik
58,
In d o n e s ia
N o m o r 5 6 7 9 );
7.
P era tu ra n
P e m e r in t a h
P e n g e lo la a n
K eu a n ga n
(L e m b a r a n
N om or
8.
N om or
N ega ra
48,
Ta m ba h a n
N o m o r 4 5 0 2 );
P era tu ra n
P e m e r in t a h
In d o n e s ia
Lem ba ra n
2005
54
Ta h u n
P era tu ra n
D a n a
P e m e r in t a h
N om or
P e r im b a n g a n
In d o n e s ia
Ta h u n
55
2005
P e m e r in t a h
H ib a h
(L e m b a r a n
2005
N om or
R e p u b lik
P e n g e lo la a n
R e p u b lik
N ega ra
139,
In d o n e s ia
1 1 . P era tu ra n
N om or
57
Ta m ba h a n
N om or
K eu a n ga n
D a era h
Ta h u n
K eu a n ga n
(L e m b a r a n
N om or
N ega ra
25,
In d o n e s ia
2 005
da n
Ta m ba h a n
2005
ten ta n g
In d o n e s ia
Ta h u n
Lem ba ra n
58
N ega ra
Ta h u n
2005
(L e m b a r a n
N ega ra
N om or 140, Ta m ba h a n
8
N o m o r 4 5 7 8 );
Ta h u n
K in e r ja
R e p u b lik
p e m e r in t a h
A k u n ta n si
R e p u b lik
In d o n e s ia
2006
In sta n si
In d o n e s ia
Lem ba ra n
N o
71
ten ta n g
P e m e r in t a h
Ta h u n
N ega ra
Ta h u n
P e m e r in t a h a n
Ta h u n 2010
M e n t e r i D a la m
t e la h
P era tu ra n
N om or
Ta m ba h a n
S ta n d a r
ya n g
R e p u b lik
2006
R e p u b lik
N o m o r 4 6 1 4 );
1 3 . P era tu ra n
1 4 . P era tu ra n
ten ta n g
N o m o r 4 5 7 7 );
P e m e r in t a h
P e la p o r a n
2005
N o m o r 4 5 7 5 );
Ta h u n
L e m b a r a n N e g a r a R e p u b lik In d o n e s ia
1 2 . P era tu ra n
Ta m ba h a n
137,
R e p u b lik
P e m e r in t a h
In d o n e s ia
R e p u b lik
N ega ra
N om or
ten ta n g
N o m o r 4 5 7 4 );
ta h u n
L e m b a r a n N e g a r a R e p u b lik In d o n e s ia
1 0 . P era tu ra n
2005
136,
(L e m b a r a n
2005
R e p u b lik
N ega ra
N om or
U m u m
Ta h u n
N ega ra
L e m b a r a n N e g a r a R e p u b lik In d o n e s ia
9.
ten ta n g
La ya n a n
(L e m b a r a n
Ta h u n
2005
In d o n e s ia
N om or
D a era h
Ta h u n
B a da n
R e p u b lik
In d o n e s ia
P in ja m a n
23
bebera pa
(L e m b a r a n
ten ta n g
N ega ra
N o m o r 5 1 6 5 );
N egeri N om or 13 Ta h u n
k a li
M e n t e r i D a la m
2010
d iu b a h
tera k h ir
2006
den ga n
N egeri N om or 21 Ta h u n
2011
2
ten ta n g
D a la m
Peru ba h a n
N egeri N om or
P e n g e lo la a n
1 5 . P era tu ra n
Ta h u n
M e n t e r i D a la m
d iu b a h
2011
ten ta n g
N egeri
13
den ga n
P era tu ra n
2006
M en teri
ten ta n g
Pedom a n
N egeri N om or 32 Ta h u n
Perm en d a gri
Peru ba h a n
N om or
P e m b e r ia n
a ta s
K eu a n ga n ;
ya n g
da ri
K edu a
32
P era tu ra n
Ta h u n
B a n tu a n
N om or
2011
S o s ia l d a n
39
Ta h u n
M en teri
D a la m
ten ta n g
H ib a h
2011
ya n g
Pedom a n
bersu m ber
A n g g a r a n P e n d a p a t a n d a n B e la n ja D a e r a h ;
1 6 . P era tu ra n
2013
M en teri
ten ta n g
D a la m
Pen era pa n
A k r u a l p a d a P e m e r in t a h
1 7 . B u le t in
N egeri
N om or
64
Ta h u n
S t a n d a r A k u n t a n s i B e r b a s is
D a era h ;
T e k n is S t a n d a r A k u n t a n s i P e m e r in t a h a n N o m o r
1 s .d 1 4 ;
1 8 . P era tu ra n
Ta h u n
D a era h
2011
K eu a n ga n
ten ta n g
D a era h
1 9 . P era tu ra n
B u lu n g a n
K e b ija k a n
D a era h
:
P E R A T U R A N
1
P e n g e lo la a n
B u lu n g a n
(L e m b a r a n
10
Ta h u n
P e m e r in t a h
k a b u p a ten
2014
K a b u p a ten
B u lu n g a n
N om or
:
B U P A T I
P E R U B A H A N
N O M O R
Pokok
N om or
2014)
M E M U T U S K A N
M e n e ta p k a n
-
N om or
A k u n ta n si
(B e r it a
10 Ta h u n
B u lu n g a n
B u lu n g a n T a h u n 2 0 1 1 N o m o r 1 ) ;
B u p a ti
B u lu n g a n
Pokok
K a b u p a ten
D a era h K a b u p a ten
ten ta n g
K a b u p a ten
A T A S
1 0
B U L U N G A N
P E R A T U R A N
T A H U N
2 0 1 4
A K U N T A N S I P E M E R IN T A H
T E N T A N G
B U P A T I
T E N T A N G
K A B U P A T E N
B U L U N G A N
K E B IJ A K A N
B U L U N G A N
P a sa l I
B ebera pa
Pa ra gra f
d a la m
la m p ir a n
A k u n t a n s i A s e t T e t a p d iu b a h
1.
Pa ra gra f n om or 158
M etod e
lin e
p en y u su ta n
m eth od )
p en y u su ta n
p en y u su ta n
ya n g
ya n g
d ig u n a k a n
a d a la h
berda sa rka n
m a s in g - m a s in g
d ic a t a t p a d a
terh a d a p
m a u pu n
b e r k e lo m p o k .
d ila k u k a n
den ga n
n om or
12
ten ta n g
s e b a g a i b e r ik u t :
d ih it u n g
p e n g u r a n g n ila i a s e t t e t a p
P en y u su ta n
a k u n ta n si
d it a m b a h k a n , s e h in g g a
u n tu k
da n
k e b ija k a n
b e r b u n y i s e b a g a i b e r ik u t :
m e t o d e g a r is lu r u s (s t r a ig h t
p en y u su ta n
p e r io d e
p ersem ester .
d ia k u i
A k u m u la s i p e n y u s u t a n
seba ga i
A set T eta p
N ila i
beba n
seba ga i
.
a set
teta p
da pa t
P en y u su ta n
d ila k u k a n
seca ra
seca ra
b e r k e lo m p o k
in d iv id u a l
da pa t
k r it e r ia s e b a g a i b e r ik u t :
3
A s e t t e r s e b u t d ip e r o le h
-
d a la m
w a k tu
bersa m a a n
da n
m em pu n ya i m a sa
m a n fa a t y a n g s a m a .
-
M a n fa a t
seca ra
(m is a ln y a
-
p e r a la t a n
su a tu
film
P e m b e lia n
a set
m eru pa ka n
k e s e lu r u h a n
D a pa t
a set
k eseh a ta n
p en ceta k a n
k om p u ter, d a n
-
t e k n is
sa n ga t
sep erti
ter g a n tu n g
ka m era
pa da
s in a r
a set
X
da n
la in
a la t
s in a r X , d a n la in - la in ).
d ila k u k a n
seca ra
h a rga
berpa sa n ga n
da n
h a rga
b e lin y a
p a s a n g a n (m is a ln y a m e s in c e t a k d ig it a l,
p e r a n g k a t lu n a k n y a .
d ik e lo m p o k k a n
ka ren a
k ed ek a ta n
t e k n ik
da n
k on tek s
p e m a n fa a t a n n y a (m is a ln y a p e r a la t a n b e d a h ).
O le h
ka ren a
m e la in k a n
in s t a n s i
a set
teta p
u n tu k sep en u h n y a
p e m e r in t a h
d e m ik ia n ,
s e t ia p
D in a s
a set
p e m e r in t a h
d ig u n a k a n
m a ka
n ila i
k e lo m p o k , la n g s u n g
R u m a h
m ilik
n ila i
teta p ,
d ip e r o le h
sesu a i den ga n
s is a / r e s id u
b a ik
ya n g
III
den ga n
n il a i
t id a k
b e r s ifa t
d ia k u i s e b a g a i n ila i y a n g
G o lo n g a n
bu ka n
s is a
u n tu k
d iju a l
tu g a s d a n
fu n g s i
d ia k u i.
D en ga n
in d iv id u a l
m a u pu n
d a p a t d is u s u t k a n . K e c u a li
m e n y e s u a ik a n
p era tu ra n
y a n g b e r la k u .
2.
Pa ra gra f n om or 159
M asa
m a n fa a t u n tu k
d iu b a h , s e h in g g a
m e n g h itu n g
a s e t te ta p a d a la h d a la m
b e r b u n y i s e b a g a i b e r ik u t :
ta r if p e n y u s u ta n
u n tu k m a s in g -m a s in g
k e lo m p o k
ta b e l s e b a g a i b e r ik u t :
M a s a M a n fa a t A s e t T e ta p
M a s a M a n fa a t
K o d e fik a s i
U r a ia n
(T ahun)
1
3
A S E T TE TA P
1
3
2
1
3
2
01
A la t -A la t B e s a r D a ra t
10
1
3
2
02
A la t -A la t B e s a r A p u n g
8
1
3
2
03
A la t -a la t B a n t u
7
1
3
2
04
A la t A n g k u t a n D a ra t B e rm o t o r
7
1
3
2
05
A la t A n g k u t a n B e ra t T a k B e rm o t o r
2
1
3
2
06
A la t A n g k u t A p u n g B e rm o t o r
1
3
2
07
A la t A n g k u t A p u n g T a k B e rm o t o r
1
3
2
08
A la t
1
3
2
09
A la t B e n g k e l B e rm e s in
1
3
2
10
A la t B e n g k e l T a k B e rm e s in
5
1
3
2
11
A la t U k u r
5
1
3
2
12
A la t P e n g o la h a n
4
1
3
2
13
A la t P e m e lih a ra a n
1
3
2
14
A la t K a n t o r
5
1
3
2
15
A la t R u m a h T a n g g a
5
P e r a l a ta n
d a n M e s in
A n g k u t B e rm o t o rU d a ra
T a n a m a n / A la t P e n y im p a n P e rt a n ia n
10
3
20
10
4
4
1
3
2
16
P e ra la t a n
1
3
2
17
M e ja D a n K u rs i K e rja / R a p a t P e ja b a t
5
1
3
2
18
A la t S t u d io
5
1
3
2
19
A la t K o m u n ik a s i
5
1
3
2
20
P e ra la t a n
1
3
2
21
A la t K e d o k t e ra n
5
1
3
2
22
A la t K e s e h a t a n U m u m
5
1
3
2
23
U n it -U n it L a b o ra t o riu m
8
1
3
2
24
A la t P e ra g a / P ra k t e k S e k o la h
10
1
3
2
25
U n it A la t L a b o ra t o riu m
15
1
3
2
26
A la t L a b o ra t o riu m
1
3
2
27
A la t P ro t e k s i R a d ia s i / P ro t e k s i L in g k u n g a n
10
1
3
2
28
R a d ia t io n A p lic a t io n a n d N o n D e s t ru c t iv e T e s t in g L a b o ra t o ry
10
1
3
2
29
A la t L a b o ra t o riu m
1
3
2
30
P e ra la t a n
1
3
2
31
S e n ja t a A p i
1
3
2
32
P e rs e n ja t a a n
1
3
2
34
S e n ja t a S in a r
1
3
2
35
A la t K e a m a n a n
1
3
3
1
3
3
01
B angunan
G edung
T e m p a t K e rja
50
1
3
3
02
B angunan
G edung
T e m p a t T in g g a l
50
1
3
3
03
B angunan
M e n a ra
40
1
3
3
04
B angunan
B e rs e ja ra h
50
1
3
3
05
T u g u P e rin g a t a n
1
3
3
06
C andi
1
3
3
07
M o n u m e n /B a n g u n a n
1
3
3
08
T u g u P e rin g a t a n
1
3
3
09
T u g u T it ik K o n t ro l/ P a s t i
50
1
3
3
10
R a m b u -R a m b u
50
1
3
3
11
R a m b u -R a m b u
1
3
4
1
3
4
01
J a la n
1
3
4
02
J e m b a ta n
1
3
4
03
B angunan
A ir I rig a s i
50
1
3
4
04
B angunan
A ir P a s a n g S u ru t
50
1
3
4
05
B angunan
A ir R a w a
25
1
3
4
06
B angunan
P engam an
1
3
4
07
B angunan
P engem bangan
1
3
4
08
B angunan
A ir B e rs ih / B a k u
40
1
3
4
09
B angunan
A ir K o t o r
40
1
3
4
10
B angunan
A ir
40
1
3
4
11
I n s t a la s i A ir M in u m / A ir B e rs ih
30
1
3
4
12
I n s t a la s i A ir K o t o r
30
1
3
4
13
I n s t a la s i P e n g o la h a n S a m p a h
10
1
3
4
14
I n s t a la s i P e n g o la h a n B a h a n
10
1
3
4
15
I n s t a la s i P e m b a n g k it L is t rik
40
1
3
4
16
I n s t a la s i G a rd u
40
G edung
K o m p u te r
4
P em ancar
10
K im ia N u k lir
F is ik a N u k lir / E le k t ro n ik a
L in g k u n g a n
L a b o ra t o riu m
15
H id u p
7
H id ro d in a m ik a
15
10
N o n S e n ja t a A p i
3
5
d a n P e rlin d u n g a n
5
dan B angunan
50
50
B e rs e ja ra h
50
L a in
50
L a lu L in t a s U d a ra
J a la n , Irig a s i, d a n
50
J a rin g a n
10
50
L is t rik
S u n g a i d a n P e n a n g g u la n g a n
B e n c a n a A la m
S u m b e r A ir d a n A ir T a n a h
B angunan
10
30
5
1
3
4
17
I n s t a la s i P e rt a h a n a n
30
1
3
4
18
I n s t a la s i G a s
30
1
3
4
19
I n s t a la s i P e n g a m a n
20
1
3
4
20
J a rin g a n
A ir M in u m
30
1
3
4
21
J a rin g a n
L is t rik
40
1
3
4
22
J a rin g a n
T e le p o n
20
1
3
4
23
J a rin g a n
G as
30
P a sa l II
P era tu ra n B u p a ti
in i m u la i b e r la k u p a d a t a n g g a l d iu n d a n g k a n .
A g a r s e t ia p
m e n g e t a h u in y a , m e m e r in t a h k a n
B u p a ti
ora n g
in i
den ga n
p en em p a ta n n y a
d a la m
pen gu n da n ga n
B e r it a
D a era h
P era tu ra n
K a b u p a ten
B u lu n g a n .
D it e t a p k a n d i T a n ju n g S e lo r
p a d a ta n g g a l 1 6 D esem b er 2 0 1 5
P j. B U P A T I B U L U N G A N ,
ttd
S Y A IF U L
H E R M A N
D iu n d a n g k a n d i T a n ju n g S e lo r
p a d a ta n g g a l 1 6 D esem b er 2 0 1 5
S E K R E T A R IS
D A E R A H
K A B U P A T E N
B U L U N G A N ,
ttd
S Y A F R IL
B E R IT A
D A E R A H
K A B U P A T E N
B U L U N G A N
S a lin a n s e s u a i d e n g a n
T A H U N
2 0 1 5
N O M O R
1 9
a s lin y a
K e p a la B a g ia n H u k u m ,
S u lis tia W id a r ti, S H
P e m b in a / IV a
N ip .1 9 6 5 0 9 3 0 1 9 9 8 0 3 2 0 0 1
6
B U P A T I B U L U N G A N
P R O V IN S I K A L IM A N T A N
P E R A T U R A N
N O M O R
U T A R A
B U P A T I B U L U N G A N
1 9
T A H U N
2 0 1 5
T E N T A N G
P E R U B A H A N
N O M O R
1 0
A T A S
T A H U N
P E R A T U R A N
2 0 1 4
T E N T A N G
P E M E R IN T A H
D E N G A N
B U P A T I B U L U N G A N
K E B IJ A K A N
K A B U P A T E N
R A H M A T
T U H A N
A K U N T A N S I
B U L U N G A N
Y A N G
M A H A
E S A ,
B U P A T I B U L U N G A N ,
M e n im b a n g
:
a .
ba h w a
pen era pa n
B e r b a s is
A kru a l
P era tu ra n
ten ta n g
m a u pu n
s e h in g g a
d a la m
ba h w a
B u p a ti
d a la m
K a lim a n t a n
Ta h u n
1953
R e p u b lik
seba ga i
9,
Ta h u n 1959
K eu a n ga n
In d o n e s ia
Ta h u n
2003
4.
U n d a n g -U n d a n g
B u lu n g a n ;
ten ta n g
3
ta h u n
T in g k a t
R e p u b lik
In d o n e s ia
II
di
In d o n e s ia
Lem ba ra n
N ega ra
N om or
1820)
N ega ra
R e p u b lik
17
2003
ten ta n g
Ta h u n
N ega ra
N om or 47, Ta m ba h a n
Perben da h a ra a n
N ega ra
In d o n e s ia
2004
1
Ta h u n
(L e m b a r a n
N om or
Lem ba ra n
2004
ten ta n g
N ega ra
R e p u b lik
5, Ta m ba h a n
N o m o r 4 3 5 5 );
U n d a n g -U n d a n g
15
N om or
R e p u b lik
N o m o r 4 2 8 6 );
N e g a r a R e p u b lik In d o n e s ia
P e m e r ik s a a n
ten ta n g
1959
N om or
(L e m b a r a n
N om or
Ta h u n
2014
D a era h
(L e m b a r a n
N e g a r a R e p u b lik In d o n e s ia
3.
P era tu ra n
N om or 72) ;
N om or
N ega ra
P era tu ra n
A ta s
Ta h u n
Ta m ba h a n
R e p u b lik
s e b a g a im a n a
K a b u p a ten
N ega ra
U n d a n g -U n d a n g
U n d a n g -U n d a n g
tera ra h ;
Ta h u n
D a ru ra t
P em b en tu k a n
N om or
m etod e
t e r p e r in c i
m en eta p k a n
10
27
(L e m b a r a n
2014
K a b u p a ten
d ia t u r le b ih
Peru ba h a n
N om or
In d o n e s ia
In d o n e s ia
2.
ten ta n g
U n d a n g -U n d a n g
ten ta n g
Ta h u n
den ga n
p e r t im b a n g a n
N om or
d a la m
m a n fa a t u n t u k m e n g h it u n g
h u r u f a , p e r lu
U n d a n g -U n d a n g
1953
t e r k a it
A k u n t a n s i P e m e r in t a h
P en eta p a n
10
p e la k s a n a a n d a p a t le b ih
B u lu n g a n
K e b ija k a n
d ia t u r
P e m e r in t a h
a s e t t e t a p p e r lu
B u lu n g a n
B u p a ti
1.
m a sa
berda sa rka n
d im a k s u d
:
ya n g
P e m e r in t a h a n
ya n g
N om or
A k u n ta n si
kh u su sn ya
t a r if p e n y u s u t a n
M e n g in g a t
B u lu n g a n
K e b ija k a n
p en y u su ta n
A k u n ta n si
s e b a g a im a n a
B u p a ti
B u lu n g a n ,
b.
S ta n d a r
P e n g e lo la a n
Ta h u n
da n
2004
Lem ba ra n
ten ta n g
T a n g g u n g ja w a b
K eu a n ga n N ega ra ;
1
5.
U n d a n g -U n d a n g
N om or
P e r im b a n g a n
K eu a n ga n
P e m e r in t a h
D a era h
In d o n e s ia
Ta h u n
33
Ta h u n
A n ta ra
P e m e r in t a h
(L e m b a r a n
2004
U n d a n g -U n d a n g
N om or
P e m e r in t a h a n
N om or
D a era h
In d o n e s ia
Ta h u n
Lem ba ra n
N ega ra
s e b a g a im a n a
den ga n
Ta h u n
2014
N ega ra
ten ta n g
N ega ra
R e p u b lik
244,
Ta m ba h a n
N om or
d iu b a h
bebera pa
k a li,
N om or
A ta s
ten ta n g
Ta m ba h a n
2014
In d o n e s ia
K edu a
R e p u b lik
Ta m ba h a n
N o m o r 4 4 3 8 );
Ta h u n
N om or
9
Ta h u n
In d o n e s ia
Lem ba ra n
N ega ra
2015
ten ta n g
N om or
D a era h
Ta h u n
5 5 8 7 ),
t e r a k h ir
2015
U n d a n g -U n d a n g
P e m e r in t a h a n
da n
R e p u b lik
R e p u b lik
t e la h
2014
Pu sa t
126,
(L e m b a r a n
U n d a n g -U n d a n g
Peru ba h a n
23
ten ta n g
N ega ra
L e m b a r a n N e g a r a R e p u b lik In d o n e s ia
6.
2004
23
(L e m b a r a n
N om or
R e p u b lik
58,
In d o n e s ia
N o m o r 5 6 7 9 );
7.
P era tu ra n
P e m e r in t a h
P e n g e lo la a n
K eu a n ga n
(L e m b a r a n
N om or
8.
N om or
N ega ra
48,
Ta m ba h a n
N o m o r 4 5 0 2 );
P era tu ra n
P e m e r in t a h
In d o n e s ia
Lem ba ra n
2005
54
Ta h u n
P era tu ra n
D a n a
P e m e r in t a h
N om or
P e r im b a n g a n
In d o n e s ia
Ta h u n
55
2005
P e m e r in t a h
H ib a h
(L e m b a r a n
2005
N om or
R e p u b lik
P e n g e lo la a n
R e p u b lik
N ega ra
139,
In d o n e s ia
1 1 . P era tu ra n
N om or
57
Ta m ba h a n
N om or
K eu a n ga n
D a era h
Ta h u n
K eu a n ga n
(L e m b a r a n
N om or
N ega ra
25,
In d o n e s ia
2 005
da n
Ta m ba h a n
2005
ten ta n g
In d o n e s ia
Ta h u n
Lem ba ra n
58
N ega ra
Ta h u n
2005
(L e m b a r a n
N ega ra
N om or 140, Ta m ba h a n
8
N o m o r 4 5 7 8 );
Ta h u n
K in e r ja
R e p u b lik
p e m e r in t a h
A k u n ta n si
R e p u b lik
In d o n e s ia
2006
In sta n si
In d o n e s ia
Lem ba ra n
N o
71
ten ta n g
P e m e r in t a h
Ta h u n
N ega ra
Ta h u n
P e m e r in t a h a n
Ta h u n 2010
M e n t e r i D a la m
t e la h
P era tu ra n
N om or
Ta m ba h a n
S ta n d a r
ya n g
R e p u b lik
2006
R e p u b lik
N o m o r 4 6 1 4 );
1 3 . P era tu ra n
1 4 . P era tu ra n
ten ta n g
N o m o r 4 5 7 7 );
P e m e r in t a h
P e la p o r a n
2005
N o m o r 4 5 7 5 );
Ta h u n
L e m b a r a n N e g a r a R e p u b lik In d o n e s ia
1 2 . P era tu ra n
Ta m ba h a n
137,
R e p u b lik
P e m e r in t a h
In d o n e s ia
R e p u b lik
N ega ra
N om or
ten ta n g
N o m o r 4 5 7 4 );
ta h u n
L e m b a r a n N e g a r a R e p u b lik In d o n e s ia
1 0 . P era tu ra n
2005
136,
(L e m b a r a n
2005
R e p u b lik
N ega ra
N om or
U m u m
Ta h u n
N ega ra
L e m b a r a n N e g a r a R e p u b lik In d o n e s ia
9.
ten ta n g
La ya n a n
(L e m b a r a n
Ta h u n
2005
In d o n e s ia
N om or
D a era h
Ta h u n
B a da n
R e p u b lik
In d o n e s ia
P in ja m a n
23
bebera pa
(L e m b a r a n
ten ta n g
N ega ra
N o m o r 5 1 6 5 );
N egeri N om or 13 Ta h u n
k a li
M e n t e r i D a la m
2010
d iu b a h
tera k h ir
2006
den ga n
N egeri N om or 21 Ta h u n
2011
2
ten ta n g
D a la m
Peru ba h a n
N egeri N om or
P e n g e lo la a n
1 5 . P era tu ra n
Ta h u n
M e n t e r i D a la m
d iu b a h
2011
ten ta n g
N egeri
13
den ga n
P era tu ra n
2006
M en teri
ten ta n g
Pedom a n
N egeri N om or 32 Ta h u n
Perm en d a gri
Peru ba h a n
N om or
P e m b e r ia n
a ta s
K eu a n ga n ;
ya n g
da ri
K edu a
32
P era tu ra n
Ta h u n
B a n tu a n
N om or
2011
S o s ia l d a n
39
Ta h u n
M en teri
D a la m
ten ta n g
H ib a h
2011
ya n g
Pedom a n
bersu m ber
A n g g a r a n P e n d a p a t a n d a n B e la n ja D a e r a h ;
1 6 . P era tu ra n
2013
M en teri
ten ta n g
D a la m
Pen era pa n
A k r u a l p a d a P e m e r in t a h
1 7 . B u le t in
N egeri
N om or
64
Ta h u n
S t a n d a r A k u n t a n s i B e r b a s is
D a era h ;
T e k n is S t a n d a r A k u n t a n s i P e m e r in t a h a n N o m o r
1 s .d 1 4 ;
1 8 . P era tu ra n
Ta h u n
D a era h
2011
K eu a n ga n
ten ta n g
D a era h
1 9 . P era tu ra n
B u lu n g a n
K e b ija k a n
D a era h
:
P E R A T U R A N
1
P e n g e lo la a n
B u lu n g a n
(L e m b a r a n
10
Ta h u n
P e m e r in t a h
k a b u p a ten
2014
K a b u p a ten
B u lu n g a n
N om or
:
B U P A T I
P E R U B A H A N
N O M O R
Pokok
N om or
2014)
M E M U T U S K A N
M e n e ta p k a n
-
N om or
A k u n ta n si
(B e r it a
10 Ta h u n
B u lu n g a n
B u lu n g a n T a h u n 2 0 1 1 N o m o r 1 ) ;
B u p a ti
B u lu n g a n
Pokok
K a b u p a ten
D a era h K a b u p a ten
ten ta n g
K a b u p a ten
A T A S
1 0
B U L U N G A N
P E R A T U R A N
T A H U N
2 0 1 4
A K U N T A N S I P E M E R IN T A H
T E N T A N G
B U P A T I
T E N T A N G
K A B U P A T E N
B U L U N G A N
K E B IJ A K A N
B U L U N G A N
P a sa l I
B ebera pa
Pa ra gra f
d a la m
la m p ir a n
A k u n t a n s i A s e t T e t a p d iu b a h
1.
Pa ra gra f n om or 158
M etod e
lin e
p en y u su ta n
m eth od )
p en y u su ta n
p en y u su ta n
ya n g
ya n g
d ig u n a k a n
a d a la h
berda sa rka n
m a s in g - m a s in g
d ic a t a t p a d a
terh a d a p
m a u pu n
b e r k e lo m p o k .
d ila k u k a n
den ga n
n om or
12
ten ta n g
s e b a g a i b e r ik u t :
d ih it u n g
p e n g u r a n g n ila i a s e t t e t a p
P en y u su ta n
a k u n ta n si
d it a m b a h k a n , s e h in g g a
u n tu k
da n
k e b ija k a n
b e r b u n y i s e b a g a i b e r ik u t :
m e t o d e g a r is lu r u s (s t r a ig h t
p en y u su ta n
p e r io d e
p ersem ester .
d ia k u i
A k u m u la s i p e n y u s u t a n
seba ga i
A set T eta p
N ila i
beba n
seba ga i
.
a set
teta p
da pa t
P en y u su ta n
d ila k u k a n
seca ra
seca ra
b e r k e lo m p o k
in d iv id u a l
da pa t
k r it e r ia s e b a g a i b e r ik u t :
3
A s e t t e r s e b u t d ip e r o le h
-
d a la m
w a k tu
bersa m a a n
da n
m em pu n ya i m a sa
m a n fa a t y a n g s a m a .
-
M a n fa a t
seca ra
(m is a ln y a
-
p e r a la t a n
su a tu
film
P e m b e lia n
a set
m eru pa ka n
k e s e lu r u h a n
D a pa t
a set
k eseh a ta n
p en ceta k a n
k om p u ter, d a n
-
t e k n is
sa n ga t
sep erti
ter g a n tu n g
ka m era
pa da
s in a r
a set
X
da n
la in
a la t
s in a r X , d a n la in - la in ).
d ila k u k a n
seca ra
h a rga
berpa sa n ga n
da n
h a rga
b e lin y a
p a s a n g a n (m is a ln y a m e s in c e t a k d ig it a l,
p e r a n g k a t lu n a k n y a .
d ik e lo m p o k k a n
ka ren a
k ed ek a ta n
t e k n ik
da n
k on tek s
p e m a n fa a t a n n y a (m is a ln y a p e r a la t a n b e d a h ).
O le h
ka ren a
m e la in k a n
in s t a n s i
a set
teta p
u n tu k sep en u h n y a
p e m e r in t a h
d e m ik ia n ,
s e t ia p
D in a s
a set
p e m e r in t a h
d ig u n a k a n
m a ka
n ila i
k e lo m p o k , la n g s u n g
R u m a h
m ilik
n ila i
teta p ,
d ip e r o le h
sesu a i den ga n
s is a / r e s id u
b a ik
ya n g
III
den ga n
n il a i
t id a k
b e r s ifa t
d ia k u i s e b a g a i n ila i y a n g
G o lo n g a n
bu ka n
s is a
u n tu k
d iju a l
tu g a s d a n
fu n g s i
d ia k u i.
D en ga n
in d iv id u a l
m a u pu n
d a p a t d is u s u t k a n . K e c u a li
m e n y e s u a ik a n
p era tu ra n
y a n g b e r la k u .
2.
Pa ra gra f n om or 159
M asa
m a n fa a t u n tu k
d iu b a h , s e h in g g a
m e n g h itu n g
a s e t te ta p a d a la h d a la m
b e r b u n y i s e b a g a i b e r ik u t :
ta r if p e n y u s u ta n
u n tu k m a s in g -m a s in g
k e lo m p o k
ta b e l s e b a g a i b e r ik u t :
M a s a M a n fa a t A s e t T e ta p
M a s a M a n fa a t
K o d e fik a s i
U r a ia n
(T ahun)
1
3
A S E T TE TA P
1
3
2
1
3
2
01
A la t -A la t B e s a r D a ra t
10
1
3
2
02
A la t -A la t B e s a r A p u n g
8
1
3
2
03
A la t -a la t B a n t u
7
1
3
2
04
A la t A n g k u t a n D a ra t B e rm o t o r
7
1
3
2
05
A la t A n g k u t a n B e ra t T a k B e rm o t o r
2
1
3
2
06
A la t A n g k u t A p u n g B e rm o t o r
1
3
2
07
A la t A n g k u t A p u n g T a k B e rm o t o r
1
3
2
08
A la t
1
3
2
09
A la t B e n g k e l B e rm e s in
1
3
2
10
A la t B e n g k e l T a k B e rm e s in
5
1
3
2
11
A la t U k u r
5
1
3
2
12
A la t P e n g o la h a n
4
1
3
2
13
A la t P e m e lih a ra a n
1
3
2
14
A la t K a n t o r
5
1
3
2
15
A la t R u m a h T a n g g a
5
P e r a l a ta n
d a n M e s in
A n g k u t B e rm o t o rU d a ra
T a n a m a n / A la t P e n y im p a n P e rt a n ia n
10
3
20
10
4
4
1
3
2
16
P e ra la t a n
1
3
2
17
M e ja D a n K u rs i K e rja / R a p a t P e ja b a t
5
1
3
2
18
A la t S t u d io
5
1
3
2
19
A la t K o m u n ik a s i
5
1
3
2
20
P e ra la t a n
1
3
2
21
A la t K e d o k t e ra n
5
1
3
2
22
A la t K e s e h a t a n U m u m
5
1
3
2
23
U n it -U n it L a b o ra t o riu m
8
1
3
2
24
A la t P e ra g a / P ra k t e k S e k o la h
10
1
3
2
25
U n it A la t L a b o ra t o riu m
15
1
3
2
26
A la t L a b o ra t o riu m
1
3
2
27
A la t P ro t e k s i R a d ia s i / P ro t e k s i L in g k u n g a n
10
1
3
2
28
R a d ia t io n A p lic a t io n a n d N o n D e s t ru c t iv e T e s t in g L a b o ra t o ry
10
1
3
2
29
A la t L a b o ra t o riu m
1
3
2
30
P e ra la t a n
1
3
2
31
S e n ja t a A p i
1
3
2
32
P e rs e n ja t a a n
1
3
2
34
S e n ja t a S in a r
1
3
2
35
A la t K e a m a n a n
1
3
3
1
3
3
01
B angunan
G edung
T e m p a t K e rja
50
1
3
3
02
B angunan
G edung
T e m p a t T in g g a l
50
1
3
3
03
B angunan
M e n a ra
40
1
3
3
04
B angunan
B e rs e ja ra h
50
1
3
3
05
T u g u P e rin g a t a n
1
3
3
06
C andi
1
3
3
07
M o n u m e n /B a n g u n a n
1
3
3
08
T u g u P e rin g a t a n
1
3
3
09
T u g u T it ik K o n t ro l/ P a s t i
50
1
3
3
10
R a m b u -R a m b u
50
1
3
3
11
R a m b u -R a m b u
1
3
4
1
3
4
01
J a la n
1
3
4
02
J e m b a ta n
1
3
4
03
B angunan
A ir I rig a s i
50
1
3
4
04
B angunan
A ir P a s a n g S u ru t
50
1
3
4
05
B angunan
A ir R a w a
25
1
3
4
06
B angunan
P engam an
1
3
4
07
B angunan
P engem bangan
1
3
4
08
B angunan
A ir B e rs ih / B a k u
40
1
3
4
09
B angunan
A ir K o t o r
40
1
3
4
10
B angunan
A ir
40
1
3
4
11
I n s t a la s i A ir M in u m / A ir B e rs ih
30
1
3
4
12
I n s t a la s i A ir K o t o r
30
1
3
4
13
I n s t a la s i P e n g o la h a n S a m p a h
10
1
3
4
14
I n s t a la s i P e n g o la h a n B a h a n
10
1
3
4
15
I n s t a la s i P e m b a n g k it L is t rik
40
1
3
4
16
I n s t a la s i G a rd u
40
G edung
K o m p u te r
4
P em ancar
10
K im ia N u k lir
F is ik a N u k lir / E le k t ro n ik a
L in g k u n g a n
L a b o ra t o riu m
15
H id u p
7
H id ro d in a m ik a
15
10
N o n S e n ja t a A p i
3
5
d a n P e rlin d u n g a n
5
dan B angunan
50
50
B e rs e ja ra h
50
L a in
50
L a lu L in t a s U d a ra
J a la n , Irig a s i, d a n
50
J a rin g a n
10
50
L is t rik
S u n g a i d a n P e n a n g g u la n g a n
B e n c a n a A la m
S u m b e r A ir d a n A ir T a n a h
B angunan
10
30
5
1
3
4
17
I n s t a la s i P e rt a h a n a n
30
1
3
4
18
I n s t a la s i G a s
30
1
3
4
19
I n s t a la s i P e n g a m a n
20
1
3
4
20
J a rin g a n
A ir M in u m
30
1
3
4
21
J a rin g a n
L is t rik
40
1
3
4
22
J a rin g a n
T e le p o n
20
1
3
4
23
J a rin g a n
G as
30
P a sa l II
P era tu ra n B u p a ti
in i m u la i b e r la k u p a d a t a n g g a l d iu n d a n g k a n .
A g a r s e t ia p
m e n g e t a h u in y a , m e m e r in t a h k a n
B u p a ti
ora n g
in i
den ga n
p en em p a ta n n y a
d a la m
pen gu n da n ga n
B e r it a
D a era h
P era tu ra n
K a b u p a ten
B u lu n g a n .
D it e t a p k a n d i T a n ju n g S e lo r
p a d a ta n g g a l 1 6 D esem b er 2 0 1 5
P j. B U P A T I B U L U N G A N ,
ttd
S Y A IF U L
H E R M A N
D iu n d a n g k a n d i T a n ju n g S e lo r
p a d a ta n g g a l 1 6 D esem b er 2 0 1 5
S E K R E T A R IS
D A E R A H
K A B U P A T E N
B U L U N G A N ,
ttd
S Y A F R IL
B E R IT A
D A E R A H
K A B U P A T E N
B U L U N G A N
S a lin a n s e s u a i d e n g a n
T A H U N
2 0 1 5
N O M O R
1 9
a s lin y a
K e p a la B a g ia n H u k u m ,
S u lis tia W id a r ti, S H
P e m b in a / IV a
N ip .1 9 6 5 0 9 3 0 1 9 9 8 0 3 2 0 0 1
6