Analisis Akuntansi Belanja

 

WRCK\NK CK^M\CMVI ONEBCJC WNENRIM\CDCM Enmjcmcoisis \rcmscksi  Ckumtcmsi  Ckumtcmsi Bnocmhc Vctknr Vctk nr Lcm Ckumtcmsi Ckumtcmsi Bnocmhc Lnsc/Knourcdcm

 

\uhucm Wnebnochcrcm 3. Enmhno Enmhnocsk cskcm cm tnmt tnmtcmj cmj ckumt ckumtcms cmsii bnocmh bnocmhc c sctknr sctk nr lcm ckumtcmsi ckumtcmsi bnocmhc lnsc 2. Enmjc Enmjcmcoi mcoisis sis k`msnp `msnp pnmfct pnmfctct ctcm cm bnoc bnocmhc mhc Vctknr lcm Lnsc 6. Enmjc Enmjcmcoi mcoisis sis \rc \rcmsck mscksi si ckum ckumtc tcmsi msi bnoc bnocmhc mhc Vctknr lcm Lnsc 8 ‟Bnocmhc clcocd sneuc pnmjnoucrcm lcri Rnknmimj Kcs ^eue Mnjcrc / Lcnrcd ycmj enmjurcmji nkuitcs lcmc ocmfcr lcoce pnri`ln tcdum cmjjcrcm bnrscmjkutcm ycmj lck ckcm lipnr`ond pnebcycrcmmyc pnenrimtcd.―

knebcoi

`ond

 

Ckumtcmsi Bnocmhc Vctknr

Luc pnmjno`ep`kcm bnocmhc8 Bnocmhc Ocmjsumj •

•

Bnocmhc \ilck Ocmjsumj

 

CK^M\CMVI BNOCMHC VC\KNR Knwnmcmjcm Vctknr VKWL lcoce trcmscksi bnocmhc enoipu 8 3. Bnocm Bnocmhc hc lc lck k ocmj ocmjsu sumj, mj, y yci citu tu 8 bno bnocm cmhc hc pnjcwci. 2. Bnocmh Bnocmhc c ocmjs ocmjsum umj, j, ycitu ycitu 8 bnocm bnocmhc hc p pnj njcw cwci, ci, bnocmhc bcrcmj lcm hcsc, bnocmhc e`lco.

 

Ckumtcmsi \rcmscksi Bnocmhc VKWL 3. \rc rcmsck mscksi si bn bnocmh ocmhc c li VKWL lifc lifctc tctt `ond Wn Wntuj tujcs cs Wnmctcuscdccm Knucmjcm WWKL 2. K`r `rnk nksi si ct ctcs cs pnm pnmnri nriecc eccm mk kneb nebcoi coi bn bnocm ocmhc hc yc ycmj mj tnrhcli lcoce sctu pnri`ln lifctct snbcjci pnmjurcmj bnocmhc. Vnlcmjkcm pclc pnri`ln bnrikutmyc, k`rnksi bnocmhc lifctct snbcjci pnmlcpctcm pnmlcpct cm ocim-ocim 6. Ck Ckumt umtcmsi cmsi bnocm bnocmhc hc l liocks iockscmck cmckcm cm b bnrl nrlcscr cscrkc kcm m cz czcs cs brut`

 

Ckumtcmsi \r \rcmscksi Bnocmhc VKWL . \rcmsck rcmscksi si bnocmh bnocmhc c li VKWL VKWL liock liockuk ukcm cm ln lnmj mjcm cm luc luc (2) fcrc ycitu 8 •

pnebcycrcmmyc lnmjcm VW2L ^W/J^/\^

•

pnebcycrcmmyc lnmjcm VW2L OV

1. Hikc bnocmhc snfcrc krnlit eckc licmjjcp snbcjci utcmj :. \rcmscksi pnmnrieccm adck knjc (WAK) lickui snbcjci utcmj

 

Hurmco Ckumtcmsi Bnocmhc Vctknr (VKWL) •

Wnmnrieccm VW2L ^W/J^/\^ `ond bnmlcdcrc pnmjnoucrcm li VKWL8 Kcs li Bnml Wnmjnoucrcm/Bcmk …. xx RK-WWKL ………………..……….…. xx

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Bnocmhc `pnrcsi lnmjcm VW2L ^W/ J^/\^8 Bnocmhc Bnocmh c ……………........................ ……………................ ........ xx Kcs li Bnml Wnmjnoucrcm/Bcmk Wnmjnoucrcm/Bcmk ..... xx

 

Hurmco Ckumtcmsi Bnocmhc Vctknr (VKWL) •

Bnocmhc `pnrcsi lnmjcm VW2L OV8 Bnocmhc ……………............... ……………................. Tx RK-WWKL ............................. xx

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Wnmjnebcoicm kcs VW2L ^W/\^ li VKWL8 RK-WWKL ................................ ....................... ......... xx Kcs li Bnml. Wnmjnoucrcm ....... xx

 

Hurmco Ckumtcmsi Bnocmhc Vctknr (VKWL)

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Bnocmhc e`lco lnmjcm VW2L ^W/ J^/\^8 Bnocmhc e`lco ………............. ………................ ... xx Kcs li Bnml Wnmjnoucrcm/Bcmk Wnmjnoucrcm/Bcmk ..... Tx Csnt tntcp ………........................ ………..................... ... xx Nkuitcs Lcmc Imvnstcsi ‖ Csnt

tntcp …. Tx

 

Hurmco Ckumtcmsi Bnocmhc Vctknr (VKWL) •

Bnocmhc e`lco lnmjcm VW2L OV8 Bnocmhc e`lco …………...………. …………...………. Tx RK-WWKL ...................................... .................... .................. xx Csnt \ntcp ………………………… ………………………… xx Nkuitcs Lcmc Imvnstcsi-Csnt tntcp …… xx

 

Hurmco Ckumtcmsi Bnocmhc Vctknr (VKWL) •

Bnocmhc Jchi li VKWL OV8 Bnocmhc Jchi lcm \umhcmjcm ......... xx \umhcmjcm Knoucrjc ..................... xx \umhcmjcm Aumjsi`mco ^eue ...... xx RK-WWKL ........................................ xx

 

Hurmco Ckumtcmsi Bnocmhc Vctknr (VKWL) •

Wnmjnebcoicm knonbidcm knonbidcm Bnocmhc lcoce 3 pnri`ln ycmj scec8  Kcs  K cs li Bnml W Wnmjnoucr nmjnoucrcm/Bcmk cm/Bcmk ..... xx Bnocmhc ......................................... xx

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Wnmjnebcoicm knonbidcm knonbidcm Bnocmhc, litnriec pclc pnri`ln bnrikutmyc 8 Kcs li Bnml Wnmjnoucrcm/Bc Wnmjnoucrcm/Bcmk mk ........... Tx Wnmlcpctcm Wnmlcpc tcm ocim-ocim ................................. xx

 

CK^M\CMVI BNOCMHC LNVC BNOCMHC WNMYNONJJCRCCM WNENRIM\CD LNVC BNOCMHC WNOCKCVCMCCM WNEBCMJ^MCM LNVC

BNOCMHC LNVC

BNOCMHC WNEBIMCCM KNECVY KNEC VYCRCK CRCKC C\CM LNVC BNOCMHC WNEBNRLCYCCM ECVYCRCKC\ LNVC

BNOCMHC \CK \NRL^JC

 

Cmcoisis Bnocmhc Lnsc M@

3 2 6 < >

\CMJJCO

CK^M YCMJ BNRWNMJCR^D LCOCE OCW@RCM KN^CMJCM

W@VIVI/BCJICM WNMFC\C\CM

 

BNOCMHC LNVC Vncp knjictcm bnocmhc tnrliri ctcs knjictcm8 3. Bnocmhc Wnjcwci 2. Bn Bnoc ocmh mhc cb bcr crcm cmj j lcm lcm Hcsc csc 6. Bnocmhc E E` `lco

 

CK^M\ CK^M\CMVI CMVI BNOC BNOCMHC MHC LNVC Vncp trcmscksi lifctct pclc8 3. Buku Kcs ^eue 2. Buku Bc Bcmk Ln Lnsc 6. Buk Buku Wne Wnebc bcm mtu Wch Wchck ck . Buk uku u Wnrsnliccm

 

Buku Imvnmtcris Lnsc Lnsc TTT Buku Imvnmtcris Lnsc Wnr (buocm) \cdum Cmjjcrcm (tcdum) Dcrjc M`

\cmjjco

Hnmis Brcmj

Hueocd Bcrcmj

Vctucm (RW)

Hueocd (Rp)

Vuebnr

 

Buku Wnrsnliccm Lnsc TTT Buku Wnrsnliccm Wnr (bom) \cdum Cmjjcrcm (\dm) M`

\cmjjco

^rcicm

Lnbnt

Krnlit

Vcol`

 

Buku E`lco Lnsc TTT Buku E`lco Wnr (bom) \cdum Cmjjcrcm (\dm) M`

\cmjjco

^rcicm

Hueocd

 

Bnocmhc Lnsc \rcmscksi8 3. Enoc Enocku kuk kcm

p pne nebno bnoicm icm

lco lcoce ce

rrcm cmjk jkc c

pnebcmjumcm lnmjcm rimficm snbcjci bnrikut8 Jchi Rp 37 ht, bcdcm-bcdcm pnebcmjumcm Rp <  ht, ensim pnmjcluk snenm snenm Rp 6 ht 2. lip`t`mj Enebc Enebcyc ycr r jchi jchi >% Wnj Wnjcw cwci ci sn snbns bnscr cr Rp 3> 3>7 7 ht lcm lcm pchck 6. Bnocmhc Bnocmhc ` `bct bct-`b -`bct ctcm cm Rp > ht lcm knrt nrtcs cs > rie G Rp 7.777.777 lcm Enebcycr lip`t`mj pchck 3> % Enebcycr Enebcy cr A`t`f`py A`reuoir snbnscr Rp >77.777 Bnocmhc \rcmsp`rtcsi lcm Ck`e`lcsi (D`m`r @pnrct`r Visknulns) Rp >67.777 Wnmjclccm pnrcoctcm Lrue Bcml WKK snbnscr Rp 9>.777.777 Wnmjclccm trcmsnr lnmjcm bcmk Bnocmhc Eckcmcm lcm Eimuecm (Vmcfk Wnocdcm K`eputnr) snbnscr Rp 2.>77.777 D`m`rcriue Imstruktur/Wnocd/Mcrcsuebnr Imstruktur/Wnocd/Mcrcsuebnr snbnscr Rp >.777.777