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DAFTAR ISI
BAB 1 UNDANG-UNDANG PENGELOLAAN KEUANGAN NEGARA ............................. 1
Tujuan Pembelajaran .............................................................................................. 2
Pendahuluan ........................................................................................................... 3
A. Peraturan Perundang-Undangan di Bidang Pengelolaan
Keuangan Negara ............................................................................................... 3
B. Organisasi Pengelolaan Keuangan Negara ...................................................... 8
C. Proses Perencanaan Anggaran ......................................................................... 13
Latihan Soal ............................................................................................................. 18
WEB VERSION
BAB 2 SISTEM AKUNTANSI PEMERINTAH PUSAT ....................................................... 21
Tujuan Pembelajaran .............................................................................................. 23
IAI
Pendahuluan ........................................................................................................... 23
A. Dasar-Dasar Akuntansi ..................................................................................... 23
B. Standar Akuntansi Pemerintahan .................................................................... 28
C. Kebijakan Akuntansi Pemerintah Pusat........................................................... 33
D. Sistem Akuntansi Pemerintah Pusat ................................................................ 87
Latihan Soal ............................................................................................................. 94
BAB 3 PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH PUSAT ......................... 99
A. Siklus Akuntansi Pemerintah Pusat ................................................................. 102
B. Transaksi Terkait Aset ........................................................................................ 138
C. Penyesuaian dan Koreksi .................................................................................. 139
D. Penyusunan Laporan Keuangan ...................................................................... 155
E. Hubungan Antara Komponen Laporan Keuangan ......................................... 174
F. Laporan Konsolidasi .......................................................................................... 181
Latihan Soal ............................................................................................................. 193
KUNCI JAWABAN ....................................................................................................................... 149
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13/04/23 09.37
Modul CGAA Pusat 2021 - Aja.indd 5
Modul CGAA Pusat 2021 - Aja.indd 5 13/04/23 09.37
