Bahan Buku Pedoman SPJ

 

Bahan buku pedoman SPJ

KATA PENGANTAR......................................................................................... i DAFTAR ISI....................................................................................................... ii BAB I PEJABAT PERBENDAHARAAN NEGARA............................ 1 A. Kuasa Kuasa Pengguna Pengguna Anggaran .................................... .............. 1 B. Pejabat Pembuat Komitmen..................................................... Komitmen..................................................... 1 C. Pejabat Penandatangan SPM.................................................... SPM.................................................... 3 D. Bendahara Bendahara Pengeluaran............................................................ Pengeluaran............................................................ 3 E. Bendahara Pengeluaran Pembantu........................................... 4 F. Bendahara Bendahara Penerimaan............................................................. Penerimaan............................................................. 4 G. BPP Kerjasama......................................................................... 4 H. Pejabat Pengelola Administrasi Belanja Pegawai.................... 5 BAB II BAGAN AKUN STANDAR......................................................... 7 BAB III REVISI ANGGARAN................................................................. 14 A. Peraturan Terkait Revisi Anggaran ........................ .............. 16 B. Ruang Lingkup Revisi Anggaran........................................... 16 C. Batasan Revisi Anggaran........................................................ 16 D. Dokumen Terkait Revisi Anggaran........................................ 17 E. Revisi DIPA dan POK............................................................ 17 BAB IV SKPA........................................................................................... 18 A. Prinsip Dasar ......................................................... .............. 18 B. Penerbitan dan Penatausahaan SKPA..................................... 18 C. Pencairan Dana SKPA............................................................ 19 D. Pelaporan Keuangan dan Rekonsiliasi.................................... 19 E. Pelaporan Pelaksanaan Pekerjaan............................................ 19

DAFTAR ISI iii

 

  BAB V KERJASAMA............................................................................. 20 A. Hibah .................................................................... .............. 20 B. PNBP...................................................................................... 25 C. Swakelola................................................................................ 26 BAB VI PNBP DAN RUMAH DINAS..................................................... 28 A. Penggolongan PNBP ............................................. .............. 28 B. Jenis dan dan Tarif PNBP di BPS................................................. 28 C. Pemungutan dan Penyetoran PNBP........................................ 30 D. Pengelola PNBP...................................................................... 32 E. Rekonsiliasi............................................................................ 32 F. Input Data PNBP ke dalam SAI .............................. .............. 33 G. Pelaporan PNBP..................................................................... PNBP..................................................................... 33 H. Rumah Dinas........................................................................... 33 BAB VII PEMUNGUTAN DAN PENYETORAN PAJAK....................... 28 A. Dasar Hukum ........................................................ .............. 39 B. Kewajiban Perpajakan Perpajakan Untuk Bendahara............................... 39 C. Jenis Pajak............................................................................... 40 BAB VIII RAPAT DAN KEGIATAN SEJENIS......................................... 50 A. Denisi dan Islah ................................................ .............. 50 B. Syarat dan Ketentuan.............................................................. Ketentuan.............................................................. 51 BAB IX PERJALANAN DINAS............................................................... 56 A. Pengeran ............................................................. .............. 56 B. Tujuan Perjalanan Dinas Jabatan............................................ 56 C. Prosedur Perjalan Dinas Jabatan.............................................. 57 D. Komponen Biaya Perjanan Dinas............................................ 57 E. Pembatalan Perjalanan Dinas............................ Dinas.................................................. ...................... 58 F. Ketentuan Pertanggungjawaban Perjalanan Dinas ... ............... 59

iv

 

 

BAB X PENGEDAAN BARANG DAN JASA PEMERINTAH............ 61 BAB XI PENATAUSAHAAN KAS DAN PENYUSUNAN LPJ............ 72 A. Pembukuan Bendahara Pengeluaran dan Penerimaan.......... 72 B. Pemeriksaan Kas dan Rekonsiliasi......................................... 72 C. Laporan Pertanggungjawaban Bendahara............................... 73 BAB XII BUKTI PENGELUARAN........................................................... 74 A. Bentuk dan Jenis Buk Pengeluaran ...................... .............. 74 B. Kelengkapan Buk Pengeluaran............................................ Pengeluaran............................................ 74 BAB XIII LAPORAN KEUANGAN........................................................... 78 A. Gambaran Umum .................................................. .............. 78 B. Tahapan Penyusunan LK........................................................ LK........................................................ 78 C. Penyusunan LK........................................................................ 80 D. Sistemaka Isi LK.................................................................... 81 LAMPIRAN