Page 6 - Modul CGAA Daerah
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DAFTAR ISI
BAB 1 PENGELOLAAN KEUANGAN DAERAH ................................................................ 1
Pendahuluan ........................................................................................................... 3
Tujuan Pembelajaran .............................................................................................. 3
A. Peraturan Perundang-Undangan di Bidang Pengelolaan
Keuangan Negara ............................................................................................... 3
B. Pengertian dan Ruang Lingkup Keuangan Daerah ......................................... 9
C. Hubungan Antara Keuangan Daerah dan Keuangan Negara ........................ 11
D. Pengelolaan Keuangan Daerah......................................................................... 15
E. Siklus Pengelolaan Keuangan Daerah .............................................................. 16
Latihan Soal ............................................................................................................. 22
IAI
BAB 2 SISTEM AKUNTANSI PEMERINTAH DARAH ...................................................... 25
Pendahuluan ........................................................................................................... 27
Tujuan Pembelajaran .............................................................................................. 27
A. Dasar-Dasar Akuntansi ..................................................................................... 27
B. Standar Akuntansi Pemerintahan .................................................................... 32
C. Kebijakan Akuntansi Pemerintah Daerah ....................................................... 35
D. Sistem Akuntansi Pemerintah Daerah ............................................................. 76
Latihan Soal ............................................................................................................. 110
BAB 3 WEB VERSION
PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH ..................... 113
Pendahuluan ........................................................................................................... 115
Tujuan Pembelajaran .............................................................................................. 115
A. Siklus Akuntansi Pemerintah Daerah .............................................................. 115
B. Proses Akuntansi (Identifikasi) ......................................................................... 116
C. Transaksi Keuangan (Bagan Akun Standar) ..................................................... 122
D. Penyesuaian dan Koreksi .................................................................................. 132
E. Penyusunan Laporan Keuangan ...................................................................... 135
Latihan Soal ............................................................................................................. 147
KUNCI JAWABAN ....................................................................................................................... 151
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13/04/23 09.36
Modul CGAA Daerah 2021 - Aja.indd 5
Modul CGAA Daerah 2021 - Aja.indd 5 13/04/23 09.36
