SIMULATION OF THE PREPARATION OF THE

WORK UNIT (SATKER) FINANCIAL STATEMENTS

 LAPORAN REALISASI LAPORAN PERUBAHAN SALDO
ANGGARAN/ BUDGET ANGGARAN LEBIH/ STATEMENT OF
CHANGE IN THE EXCESS BUDGET
REALIZATION REPORT BALANCE

LAPORAN OPERASIONAL/
OPERATIONAL REPORT LAPORAN ARUS KAS/ CASH
FLOWS STATEMENT
LAPORAN PERUBAHAN EKUITAS /
STATEMENT OF CHANGE IN EQUITY

NERACA/ BALANCE SHEET

CATATAN ATAS LAPORAN

KEUANGAN / NOTES FINANCIAL
STATEMENT
Summary of the ABC Work Unit Expenditure & Revenue Budget in the
Region of West Java Province, Directorate General XXX of the Ministry
of XYZ for the 2020 Fiscal Year as follows (in rupaiah):

Pendapatan Bukan Pajak/ Non Rp 40,000,000

Tax Revenue
Pendapatan Bukan Pajak Rp 10,000,000
Lainnya/ Other Non Tax Revenue
Belanja Pegawai/ Civil Servant Rp 12,000,000
Expenditure
Belanja Barang dan Jasa/ Goods Rp 10,000,000
& Service Expenditure
Capital Expenditure/ Belanja Rp 50,000,000
Modal
 The following are the transactions that occurred during the 1st quarter of
2012
Jan, 5 paid salaries and employee allowances with a gross amount of
105,000,000 withholding tax and PFK (askes, taspen) has been
collected directly by the KPPN amounting of IDR 15,500,000,
Expenditure Treasurer Filed SPM UP of IDR 15,000,000,
Feb, 4 Authorization of APBN Implementation in DIPA
Feb, 10 The expenditure treasurer receives the SP2D UP from the KPPN
based on the SPM above in the amount of IDR 15,000,000
Feb, 13 The expenditure treasurer submits SPM LS of Rp. 220,000,000 for
the purchase of 2 operational vehicles. KPPN deducted from this
amount for PPN amounting to 10,000,000 and PPh article 22
amounting to 3,000,000
Feb, 14 The expenditure treasurer receives the SP2D LS from the KPPN
based on the SPM issued on 13 February. The clerk records
inventory purchases on the Inventory Application and transferred
to the SIMAK BMN Application
Feb, 15 The Expenditure treasurer submits a GU SPP along with an SPJ
of IDR 14,650,000 with details of IDR 2,000,000 telephone
expenditures, of IDR 2,150,000 electricity expenditures, of IDR
10,500,000 ATK expenditures (including PPN of IDR 1,050,000
and PPh article 22 of IDR 190,000)
Feb, 16 The expenditure treasurer submits TU SPP for an employee
official trip of IDR 35,000,000
Feb, 16 Receipt Treasury received rent from third parties amounting
of IDR 19,500,000
Feb, 17 the expenditure treasurer receives SP2D from the KPPN based
on the SPM GU issued on 15 February and the SPM TU issued
on 16 February
Feb, 20 the revenue treasurer deposits the proceeds from retribution
amounting of IDR 19,500,000
March, 10 The expenditure treasurer submits SPM GU zero and SPM
TU along with SPJ of IDR 11,000,000 with details of IDR
2,000,000 telephone spending, of IDR 1,500,000 electricity
expenditures, of IDR 7,500,000 ATK expenditures (including
PPN of IDR 750,000 and PPh article 22 of IDR 100,000)
and SPJ TU for official travel IDR 30,000,000
March, 15 The expenditure treasurer returns the remaining TU to KUN
March, 15 The Expenditure Treasurer deposits tax levies / deductions
to the state treasury
March, 17 the expenditure treasurer receives SP2D nil from the KPPN
and receives the remaining work advance
 CASH BASIS
Feb 2 Belanja Pegawai/Civil
Servant Expenditure Rp 105,000,000
Piutang dari KUN/
Recivable from The
State General Treasury Rp 105,000,000

ACCRUAL BASIS
Feb 2 Beban Pegawai/ Civil
Servant Expenditure Rp 105,000,000
Ditagihkan ke
Entitas Lain/ Billed
to Another Entity Rp 105,000,000
Feb 4 Estimasi Pend yang
dialokasikan/ Revenue
Estimate Allocations Rp 50,000,000
Utang kepada BUN/
Debt to State General
Treasury Rp 50,000,000

Piutang dari BUN/

Recivable from The
State General Treasury Rp 72,000,000
Allotmen Belanja Rp 72,000,000
Feb 10 Kas di Bendahara Pengeluaran/
Cash in Expenditure Treasurer Rp 15,000,000
Uang Muka dari KPPN/
Advances from The State
General Treasury Rp 15,000,000
 CASH BASIS
Feb Belanja Modal/ Capital
14 Expenditure Rp 220,000,000
Piutang dari KUN/
Recivable from The
State General Treasury Rp 220,000,000

ACCRUAL BASIS
Aset Tetap yang belum
Feb 14 diregister/ Fixed assets that Rp 220,000,000
have not been registered
Ditagihkan ke Entitas Lain/
Rp 220,000,000
billed to another entity

Aset Tetap/Fixed Assets Rp 220,000,000

Aset Tetap yang belum
diregister/ Fixed assets
Rp 220,000,000
that have not been
registered
 CASH BASIS
Feb Belanja Barang –telpon/ Goods
15 Expenditure Rp 2,000,000
Belanja Barang –Listrik/ Goods
Expenditure Rp 2,150,000
Belanja Barang –Atk/ Goods Rp 10,500,000
Expenditure
Piutang dari KUN/ Recivable from Rp 14,650,000
The State General Treasury

ACCRUAL BASIS
Feb 15 Beban Barang – telpon/Goods
Expenditure Rp 2,000,000
Beban Barang –Listrik/ Goods
expenditure Rp 2,150,000
Beban Barang – Atk/ Goods Rp 10,500,000
Expenditure
Ditagihkan ke Entitas Lain/ Rp 14,650,000
billed to another entity

Kas di Bendahara Pengeluaran/ Rp 1,240,000

Cash in Expenditure Treasurer
Utang PPN dan PPH/Tax
Rp 1,240,000
Payabel
 ACCRUAL BASIS
Feb 16 Kas di bendahara penerimaan/ Rp 19,500,000
Cash in receipt Treasurer
Pendapatan ditangguhkan/
Rp 19,500,000
Deferred Income
 ACCRUAL BASIS
Feb Kas di Bendahara Pengeluaran/
17 Cash in Receipt Treasurer Rp 35,000,000
Uang Muka dari KPPN/
Advances from The State Rp 35,000,000
General Treasury
 ACCRUAL BASIS
Feb 20 Pendapatan ditangguhkan/ Rp 19,500,000
Deferred Income
Kas di bendahara
penerimaan/ Cash in Rp 19,500,000
Receipt Treasurer

CASH BASIS
Feb Utang kpd KUN/ Debt to
20 state general treasury Rp 19,500,000
Pendapatan Bukan Rp 19,500,000
Pajak/ Non Tax Revenue

ACCRevenuRUAL BASIS
Feb Diterima dr Entitas Lain/
20 Received from Other Entities Rp 19,500,000
Pendapatan Bukan Rp 19,500,000
Pajak/ Non Tax Revenue
 CASH BASIS
Mar 10 Belanja barang –telpon/ Goods
Expenditure Rp 2,000,000
Belanja barang –Listrik/ Goods
Expenditure Rp 1,500,000
Belanja barang –Atk/ Goods Rp 7,500,000
Expenditure
Piutang dari KUN/ Receivables Rp 11,000,000
from the state general treasury

ACCRUAL BASIS
Mar 10 Beban Barang – telpon/ Rp 2,000,000
Beban Barang -Listrik Rp 1,500,000
Beban Barang - Atk Rp 7,500,000
Ditagihkan ke Entitas Lain/ Rp 11,000,000
Billed to Another Entity

ACCRUAL BASIS
Mar
10 Kas di Bendahara Pengeluaran/ Rp 850,000
Cash in expenditure Treasurer
Utang PPN dan PPH/ Tax Rp 850,000
Payable
 CASH BASIS
Mar Belanja Barang -
Perjalanan dinas/ Goods
10 Rp 30,000,000
Expenditure- Business
Trip Expenditure
Piutang dari KUN Rp 30,000,000
ACCRUAL BASIS
Mar Beban Perjalanan/
10 Business Trip Rp 30,000,000
Expenditure
Ditagihkan ke entitas Rp 30,000,000
Lain/ billed to another
entity

ACCRUAL BASIS
Mar Uang Muka dari KPPN/
10 advances from the Rp 41,000,000
state's general treasurer
Kas di Bendaharan Rp 41,000,000
pengeluaran/ Cash in
Expenditure
Treasurer
 ACCRUAL BASIS
Mar Uang Muka dari KPPN/
15 advances from the Rp 5,000,000
state's general treasurer
Kas di Bendaharan Rp 5,000,000
pengeluaran/ Cash in
Expenditure
Treasurer
 ACCRUAL BASIS
Mar 15 Utang PPH dan PPN/ Tax Rp 1,190,000
Payable
Kas di Bendahara Rp 1,190,000
Pengeluaran/ Cash
in Expenditure
Treasurer
 ACCRUAL BASIS
Mar Uang Muka dari KPPN/
17 advances from the Rp 4,000,000
state's general treasurer
Kas di Bendaharan Rp 4,000,000
pengeluaran/ Cash in
Expenditure
Treasurer
 XYZ MINSTRY
DIRECTORATE GENERAL OF XXX
WEST JAVA PROVINCE
ABC WORK UNIT
BUDGET REALIZATION REPORT
FOR THE MONTH ENDED MARCH, 31, 2020
Pendapata PNBP/ Non Tax
Rp 19,500,000
Revenue

Belanja/ Expenditures
Belanja Pegawai/ Civil Servant
Rp 105,000,000
Expenditure
Belanja Barang dan Jasa/ Goods
Expnditure Rp 55,650,000
Belanja Modal/ Capital Rp 220,000,000
Expenditure
Rp 380,650,000
 XYZ MINSTRY
DIRECTORATE GENERAL OF XXX
WEST JAVA PROVINCE
ABC WORK UNIT
OPERASIONAL REPORT
FOR THE MONTH ENDED MARCH, 31, 2020
PENDAPATAN/ REVENUE
Pendapatan PNBP/ Non Tax
Revenue Rp 19,500,000

BEBAN/ EXPENSES
Beban Pegawai/ Civil Servant
Expense Rp 105,000,000
Beban barang dan Jasa/ Goods &
Service Expense Rp 25,650,000
Beban Perjalanan/ Business Trip
Expense Rp 30,000,000
Rp 160,650,000
Defisit LO Rp (141,150,000)
 XYZ MINSTRY
DIRECTORATE GENERAL XXX
WEST JAVA PROVINCE
ABC WORK UNIT
STATEMENT OF CHANGE IN EQUITY
FOR THE MONTH ENDED MARCH, 31, 2020
Ekuitas Awal/ Opening Equity -
Surplus (Defisit) LO Rp (141,150,000)
Dampak Kumulatif Perubahan Kebijakan/ Cumulative
Effect of Change in Policy.Fundamental Errors
Koreksi Nilai Persediaan/Correction to Value of
Inventory
Selisih Revaluasi Aset Tetap/ Fixed Assets Revaluation
Difference
Ditagihkan/Diterima dari Entitas Lain/ Other Rp (361,150,000)
Ekuitas Akhir/Closing Equity Rp 220,000,000
 XYZ MINSTRY
DIRECTORATE GENERAL XXX
WEST JAVA PROVINCE
ABC WORK UNIT
BALANCE SHEET
MARCH, 31, 2020
ASET/ ASSETS
Kendaraan/Other Fixed Assets Rp 220,000,000
Total Aset Rp 220,000,000

KEWAJIBAN/ LIABILITIES
EKUITAS/ EQUITY
Defisit LO/ Closing Equity Rp 220,000,000
Total Kewajiban & Ekuitas Rp 220,000,000