Page 8 - Modul CGAE Pusat Level 2

BAB V ANALISIS LAPORAN KEUANGAN PEMERINTAH ............................................... 197
A. PENDAHULUAN ................................................................................................ 197
B. TUJUAN PEMBELAJARAN ................................................................................ 198

C. RUANG LINGKUP ANALISIS LAPORAN KEUANGAN .................................... 198
D. METODE ANALISIS LAPORAN KEUANGAN ................................................... 200
E. PELAKSANAAN ANALISIS LAPORAN KEUANGAN PEMERINTAH ............... 203
F. ANALISIS ATAS LAPORAN KEUANGAN PEMERINTAH PUSAT .................... 206
1. Rasio Pajak terhadap PDB ............................................................................ 206
2. Tingkat Keseimbangan Primer ..................................................................... 208
IAI WEB VERSION
3. Rasio Defisit terhadap PDB .......................................................................... 210
4. Rasio Utang terhadap PDB ........................................................................... 210
5. Rasio Utang menurut INTOSAI .................................................................... 211
6. Mandatory Spendings ................................................................................... 214
Latihan Soal ............................................................................................................. 219
Daftar Referensi ....................................................................................................... 224

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12/07/24 17.23
Modul CGAE Pusat Level 2 - Aja.indd 3
Modul CGAE Pusat Level 2 - Aja.indd 3 12/07/24 17.23