[{"_1":2,"_115":-5,"_116":-5},"loaderData",{"_3":4,"_27":28,"_29":30},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":17,"_19":20,"_21":22,"_23":24,"_25":26},"APP_ENV","development","APP_URL","https://eunomia.veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","","TIKTOK_PIXEL_IDS","CLARITY_PROJECT_ID","wna53wookm","AMPLITUDE_API_KEY","7e63bba8e40e975f05a764d0760dae98","MIDTRANS_CLIENT_KEY","Mid-client-Utk0Sjf97WJDzPZp","MIDTRANS_SNAP_URL","https://app.sandbox.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_31":32,"_33":34},"regulationId","e27c2659-f205-4a3e-9f78-de19eeb05f0d","regulationData",{"_35":32,"_36":37,"_112":113,"_114":-5},"regulation_id","overview",{"_38":39,"_40":41,"_42":43,"_44":45,"_46":47,"_48":49,"_50":51,"_52":53,"_58":59,"_60":61,"_64":65,"_69":70,"_71":72,"_73":74,"_75":76,"_77":-5,"_78":-5,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111},"title","Peraturan Bupati (Perbup) Kabupaten Seruyan Nomor 2 Tahun 2019 tentang Kebijakan Akuntansi Pemerintah Kabupaten Seruyan","short_title","Peraturan Bupati (PERBUP) Kabupaten Seruyan Nomor 2 Tahun 2019","number","2","year","2019","published_date","2019-02-18","effective_date","2019-02-19","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","6405c0ae-de63-4624-988f-e198ead68e2c","type",{"_6":59,"_54":62,"_63":62},"Peraturan Bupati (PERBUP) Kabupaten Seruyan","short_name","subjects",[66],{"_6":67,"_54":68,"_56":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Pemerintah Pusat","place_of_enactment","Kuala Pembuang","theme","Kebijakan Akuntansi Pemerintah Kabupaten Seruyan","subject_matter","abstract","regulatory_relationship","

Peraturan Pendahulu

Peraturan ini mencabut:

Peraturan Bupati Seruyan Nomor 25 Tahun 2014 tentang Kebijakan Akuntansi Pemerintah Kabupaten Seruyan (Berita Daerah Kabupaten Seruyan Tahun 2014 Nomor 25) sebagaimana telah diubah dengan Peraturan Bupati Seruyan Nomor 35 Tahun 2015 tentang Perubahan Pertama atas Peraturan Bupati Seruyan Nomor 25 Tahun 2014 tentang Kebijakan Akuntansi Pemerintah Kabupaten Seruyan (Berita Daerah Kabupaten Seruyan Tahun 2015 Nomor 35).

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Isi Kebijakan

Latar Belakang dan Tujuan: Peraturan Bupati ini ditetapkan untuk memenuhi ketentuan Pasal 4 ayat (5) Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 mengenai penerapan Standar Akuntansi Pemerintahan berbasis akrual yang mengamanatkan bahwa kebijakan akuntansi daerah diatur lebih lanjut oleh peraturan kepala daerah. Peraturan ini disusun sebagai acuan bagi penyusun laporan keuangan Satuan Kerja Perangkat Daerah (SKPD) dan penyusun laporan keuangan konsolidasi Pemerintah Kabupaten Seruyan, dengan tujuan utama penyeragaman dan keterpaduan penyajian laporan pengelolaan keuangan daerah.

Ketentuan Substansial: Peraturan memuat definisi dan pembagian fungsi pelaku akuntansi daerah (termasuk OPD, SKPKD, PPKD/BUD, pengguna anggaran dan kuasa pengguna anggaran) serta ruang lingkup akuntansi pemerintahan yang wajib dilaksanakan. Ruang lingkup mencakup penyusunan dan penyajian laporan keuangan daerah yaitu laporan realisasi anggaran berbasis kas, laporan arus kas, laporan operasional, laporan perubahan ekuitas, laporan perubahan saldo anggaran lebih, neraca, dan catatan atas laporan keuangan. Selain itu diatur pula akuntansi atas pendapatan, belanja, transfer, pembiayaan, kas dan setara kas, piutang, persediaan, investasi, aset tetap, konstruksi dalam pengerjaan, dana cadangan, kewajiban, peristiwa luar biasa, pelaporan konsolidasi, serta akuntansi untuk badan layanan umum daerah.

","transitional_provisions","

Pada saat Peraturan Bupati ini mulai berlaku, Peraturan Bupati Seruyan Nomor 25 Tahun 2014 tentang Kebijakan Akuntansi Pemerintah Kabupaten Seruyan sebagaimana telah diubah dengan Peraturan Bupati Seruyan Nomor 35 Tahun 2015 dicabut dan dinyatakan tidak berlaku.
Peraturan Bupati ini mulai berlaku sejak tanggal diundangkan.

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REGENT OF SERUYAN
CENTRAL KALIMANTAN PROVINCE

REGULATION OF THE REGENT OF SERUYAN
NUMBER ... YEAR 2019
CONCERNING
GOVERNMENT ACCOUNTING POLICY OF SERUYAN REGENCY

\n
\n

BY THE GRACE OF GOD ALMIGHTY

REGENT OF SERUYAN,

\n\n\n \n \n \n \n \n \n \n

Considering:

that in order to implement the provisions of Article 4 paragraph (5) of the Minister of Home Affairs Regulation Number 64 Year 2013 concerning the Implementation of Accrual-based Government Accounting Standards in Regional Governments, which states that the accrual-based regional government accounting policy with reference to the Government Accounting Standards is further regulated by regional head regulation;
that based on the considerations as meant in letter a, it is necessary to stipulate the Regent Regulation concerning the Government Accounting Policy of Seruyan Regency;

Having regard to:

Law Number 5 Year 2002 concerning the Establishment of Katingan Regency, Seruyan Regency, Sukamara Regency, Lamandau Regency, Gunung Mas Regency, Pulang Pisau Regency, Murung Raya Regency, and East Barito Regency in Central Kalimantan Province (State Gazette of the

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