Pembukuan, Laporan, Dan Audit Keuangan Sekolah

 

OAHAFAM ^DOBTHTAK, FA^GRAK, @AK AT@EP HDTAKCAK \DHGFAM

@esusuk Tktuh Ododkume Pucas Oata Hufeam: Oakajdodk Hduakcak ^dk`e`ehak Fakjutak

@gsdk ^dkcaopu: ^rgi.@r. @dwed Pre Sejayate Sar`gyg, O.\e @r. Oumaooa` \mgfdm, O.^`

Gfdm: Dsteha Ietreyakte  KEO. 21>3>=04>20 21>3>=04>20

OACE\PDR OAKAJDODK ^DK@E@EHAK TKEYDR\EPA\ KDCDRE \TRABAUA 2>21

 

@AIPAR E\E

MAFAOA MAF AOAK K JT@TF JT@TF ........ ........... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........ ...... ..

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@AIPAR @AIP AR E\E .......... ............... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... ............... ................... ................... ............

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BAB E. ^DK@AM ^DK@AMTFT TFTAK. AK.... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... .....

1

1.1 Fatar Fatar Bdfaha Bdfahakc kc ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ...... .. 1.2 Ruousa Ruousak k Oasafam Oasafam ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ......

1 2

1.< Pujua Pujuak k ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ........ ......

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1.0 @asar @asar Muhuo Muhuo ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ....... ...

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1.4 Masef Masef Uakc Uakc @emarap @emaraphak hak ....... .......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ......

0

BAB EE. HAJEAK HAJEAK PDGRE PDGRE ....... .......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........ ...... ..

4

2.1

^dobuhuak ^dobuhuak .......... .............. ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ......... ........... ................ ............. ....

4

2.1.1 2.1 .1

Bdktuh Bdktuh Buhu Buhu Has Touo Touo \hgktr \hgktrg g ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ......

9

a. Buh Buhu u ^dob ^dobakt aktu u Bakh Bakh ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ........ ........ ........ ...... ..

3

 b. Buhu ^dobaktu Has Pukae .................. ........................................ ................................... ............. l. Buhu ^ajah ...... ......... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ........ ......

= =

Odop Odopdr drba baeh ehee Hds Hdsaf afam amak ak ^a ^a`a `a Buhu Buhu Has Has Tou Touo o ... ..... .... .... .... .... .... .... .... .... .... ..

5

^dfapgrak ^dfapgrak pdkccukaa pdkccukaak k Akccarak Akccarak ^dk`e`ehak ^dk`e`ehak .......... ............... .......... .......... .......... .............. ...........

11

2.2. 2.2.1 1

Fapg Fapgrak rak ^dfa ^dfahs hsak akaa aak k ^r ^rgy gydh dh ^d ^dob obak akcu cuka kak k ^dk` ^dk`e` e`eh ehak ak ..... ........ ...... ...

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2.2.2 2.2. 2

Fapgrak Fapgrak ^dfahsakaak ^dfahsakaak Pucas `ak Iukcse Iukcse .......... ............... ......... ......... .......... .......... ........ ...

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2.2.< 2.2 .<

^dkcgf ^dkcgfama amak k `ak ^dkyao ^dkyaopae paeak ak Fapgrak Fapgrak ^dkccu ^dkccukaa kaak k

2.1. 2.1.2 2 2.2

Akccarak Akcc arak ^dk`e`ehak ^dk`e`ehak ......... .............. .......... .......... .......... .......... .......... ............... ................... ................ .......

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Au`e Au`ett ^dkcc ^dkccuk ukaa aak k Akcca Akccara rak k ^dk`e ^dk`e`e `eha hak k ..... ....... .... .... .... .... .... .... ..... ...... ..... ..... ...... ...... ..... ..... ...... ..... ..

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2.2/12/4513 @DBDP

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= Beaya Ektdrkd t Beaya Ektdrkd t

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>2/12/4513

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2. 4-122>21

Pabdf 9. Hgrdhse Buhte Has 2-122>21

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Pabdf 3. Odobuhuhak \dfesem Fdbem Odobuhuhak \dfesem Hurakc @DBDP

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2. 4-122>21

Pabdf =. Odobuhuhak \dfesem Hurakc

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2.2

^dfapgrak ^dkccukaak Akccarak ^dk`e`ehak.

A`a bakyah jdkes fapgrak pdkccukaak akccarak pdk`e`ehak. \dteap fapgrak odoefehe igroat, ese, wahtu pdkyaopaeak, sestdo, `ak odhakesod pdkyusukak yakc bdrbd`a. Fapgrak pdkccukaak akccarak pdk`e`ehak sdlara cares bdsar `apat `ebace odkja`e `ua hdfgopgh. Artekya, fapgrak pdfahsakaak prgydh pdobakcukak `ak `ak pdfa pdfahs hsak akaa aak k tuca tucass `ak `ak ietu ieturr tdrs tdrsdb dbut ut.. Fapg Fapgra rak k pdfa pdfahs hsak akaa aak k pr prgy gydh  dh   pdobakcukak tdr`ere `are fapgrak bufakak `ak trewufakak. Fapgrak tucas `ak hekdrja tdr`ere `are fapgrak tdkcam tamukak `ak fapgrak tamukak. 2.2.1 Fapgrak ^dfahsakaak ^rgydh ^dobakcukak ^dk`e`ehak

Igroat Igr oat yakc yakc `ecuka `ecukahak hak uktuh uktuh odkyus odkyusuk uk fapgra fapgrak k trewuf trewufak ak bdrese bdrese  pdkjarekcak `ata yakc bdrseiat uouo, `ata hduakcak, hduakcak, `ata rdafesase, `ak `ata  pdfahsakaak. Igroat eke odfepute a`oekestrase `ak pdfahsakaak, pdklapaeak ieseh, pdklapaeak sasarak bdobayarak, `ak pdklapaeak tujuak. Odhakesod Odhak esod pdkyusuka pdkyusukak k fapgrak fapgrak odobutumha odobutumhak k pdrak sdrta peopekak peopekak `afao pdfahsakaak prgydh pdobakcukak `e fekchukcak satuak pdk`e`ehak, `epdr epdrfu fuha hak k

fapg fapgra rak k

`ar aree

sd sdte teap ap pr prg gyd ydh h

at atau au ba bace ceak ak

prg rgy ydh yak akc c

 bdrhdsekaobukcak `ak tdpat wahtu. Tktuh etu oaha marus `efahuhak rapat ogketgrekc bufakak `e sdteap uket. Rapat `epdrfuhak uktuh odkyaopaehak fapgra fap grak k pdfahs pdfahsaka akaak ak prgydh prgydh `ak pdroas pdroasafa afamak mak yakc yakc `ema`a `ema`ape pe hdpa`a hdpa`a  peopekak struhturaf. 2.2.2 Fapgrak ^dfahsakaak Pucas `ak Iukcse

^dkkyu ^dk kyusuk sukak ak fapgra fapgrak k pdfahs pdfahsaka akaak ak prgcra prgcrao o pdk`e` pdk`e`eha ehak k odfepu odfepute te  pdfahsakaak tucas `ak iukcse pdfahsakaak rdklaka `ak prgcrao rutek `ak  pdobakcukak, hda`aak

grcakesase

`ak

hdtatafahsakaak,

hdtdkacaak,

 pdrfdkchapak, `ak akccarak. @afao @afa o maf eke tdr`apat `ua jdkes jd kes fapgrak yaetu fapgrak tdkcam tamukak `ak fapgrak tamukak. 1.

Fapgrak Pd Pdkcam Pa Pamukak ^dfa ^dfapg pgra rak k `efa `efahu huha hak k teap teap sdods sdodstdr tdr `d `dkc kcak ak tu tuju juak ak ap apah aham am suat suatu u rdklak rdk lakaa pdrfu pdrfu `etdfa `etdfaam am `ak `esdop `esdopurk urkaha ahak k atau atau te`ah. te`ah. Ese fap fapgra grak k odkukj odk ukjuhh uhhak ak masef masef yakc yakc tdfam tdfam `elapa `elapaee bdrupa bdrupa `ata `ata huafet huafetatei atei `ak

 

hu huak akte tetat tatei, ei, hd hdhu hurak rakca cak k `a `ak k hd hdca caca cafa fak k pd pdkl klap apae aeak ak tarcd tarcdt, t, `a `ak k  pdkyeopakcak yakc oukchek oukchek saja tdrja`e. 2.

Fapgrak Pamukak Fapgrak tamukak `epdrtakccukcjawabhak pa`a ahmer tamuk akccarak. Oatdre Oat dre fapgra fapgrak k odfepu odfepute te pdfahs pdfahsaka akaak ak prgcra prgcrao, o, usufak usufak rdklak rdklakaa `ak  prgcrao rutek, `ak usuf hdbejahak pdobakcukak tamuk bdrehutkya. Oasu Oa suha hak k `a `are re fapg fapgra rak k tamu tamuka kak k odkj odkja` a`ee `a `asa sarr `a `afa fao o odkd odkdtu tuha hak k hdbejahak peopekak pa`a tamuk akccarak sdfakjutkya.

2.2. 2.2.< < ^dkc ^dkcgf gfam amak ak

`ak `ak

^dky ^dkyao aopa paea eak k

Fapg Fapgra rak k

^dkc ^dkccu cuka kaak ak

Akcc Akccar arak ak

^dk`e`ehak.

\dfuru \df urum m pdfapg pdfapgrak rak `are `are tekcha tekchatt satuak satuak pdk`e` pdk`e`eha ehak k saopae saopae rdcegk rdcegkaf af  bdrouara pa`a rahdrkas pusat yakc bdrtujuak uktuh odkekchathak  pdfahsakaak rdklaka `ak prgcrao hdrja, odkdktuhak hdceatak- hdceatak sdlara sdl ara rasegka rasegkaf, f, odkce` odkce`dkt dkteieh eiehase ase suobdr suobdr pdkydb pdkydbab ab pdkyeo pdkyeopak pakcak cak,, `ak odkcakafeses hdbejahak yakc tdfam `efahsaahak sdbacae pdobak`ekc uktuh  odkdktuhak aftdrkatei hdbejahak yakc ahak `atakc. 2.<

Au`et ^dkccukaak Akccarak ^dk`e`ehak.

Pamap Pam ap tdrahm tdrahmer er `afao `afao pdkccu pdkccukaa kaak k akccar akccarak ak pdk`e` pdk`e`eha ehak k a`afam a`afam prgsds prgsds  pdkcawasak. @afao prgsds pdkcawasak eke tdr`apat `ua fakcham yaetu ogketgrekc `ak au`etekc. ^dkcawasak Ogketgrekc

Au`etekc

Hdceat Hdc eatak ak pdoakt pdoaktauak auak tdrma` tdrma`ap ap pdkccu pdkccukaa kaak k akccar akccarak ak pdk`e` pdk`e`eha ehak k te`ah  te`ah   bgfdm `efahuhak `dkcak odoefem atau odkchfaseiehasehak satu atau fdbem hdceatak `ak marus marus odklah odklahup up pdkccu pdkccukaa kaak k `afao `afao dopat dopat hdceat hdceatak ak utaoa: utaoa: pdoakt pdoaktaua auak, k,  pdkcdldhak, dvafuase, `ak pdfapgrak, hardka a`a yakc `esdbut sestdoates. Eke `esdbut sestdoates, `ak hdceatak yakc odoaktau pdkccukaak akccarak pdk`e`ehak  pdrfu `efahuhak sdlara bdrurutak, `eoufae `dkcak pdoaktauak, pdkekjauak `ak dvafuase hdceatak `ak `eahmere `dkcak odobdrehak fapgrak pdkccukaak akccarak hdpa`a pdoakchu hdpdktekcak.

 

@efemat `are pdrspdhtei pdfahsakaak pdkcawasak, pdkcawasak pdkccukaak akccarak pdk`e`ehak `apat `ehatdcgrehak hd `afao dopat hdfgopgh, yaetu: 1.

^d ^dkc kcaw awas asak ak odfdh odfdhat at a`af a`afam am pdkc pdkcaw awas asak ak ya yakc kc `efah `efahsa saka kaha hak k gf gfdm dm at atas asak ak fakcsukc hdpa`a bawamakkya, atau dkcawasak tdrma`ap hekdrja bawamak `efahsakahak gfdm atasak fakcsukc buhak pemah faek. ^reksep yakc marus `epdca `ep dcakc kc gfdm gfdm sdgrak sdgrakc c atasak atasak `afao `afao odfahu odfahuhak hak pdkcaw pdkcawasak asak aktara aktara fae faek k marus `efahuhak tdrus odkdrus (rutek), didhtei, hgoprdmdksei, ldpat, tdrteb, gbjdhtei, tdr`apat hretdrea yakc jdfas, ialtuaf, `ak rasegkaf.

2.

^dkc ^dkcaw awasa asak k Iukcse Iukcsegk gkaf af a`afam a`afam pdkc pdkcaw awasa asak k ya yakc kc`e `efa fahs hsak akah ahak ak gfdm gfdm ap apar arat at yakc bdriukcse sdbacae pdkcawas. Ba`ak pdkcawasak hduakcak `e tekchat satuak pdk`e`ehak pdk`e`ehak a`afam Ekspdhtgrat Ekspdhtgrat Jdk`draf Jdk`draf Hdodktreak Hdodktreak ^dk`e`ehak ^dk`e`ehak `ak Hdbu`ayaak.

),,  Oakajdodk ^dobeayaak ^dk`e`ehak: Hgksdp `ak  Apfehasekya88 Rajawafe ^drs  Apfehasekya Ab`uf Mafeo, 2>>=.  Au`etekc (@asar- @asar Au`et Fapgrak Hduakcak). Hduakcak). Ugcyaharta8 Tket ^dkrbet `ak ^drldtahak \PEO `ak UH^K Oar`easo Oar` easog, g, ^rgi. ^rgi. @r. O.B.A., O.B.A., Aht. 2> 2>>>. >>.  Ahuktakse Hduakcak @asar . B^ID Ugcyaharta D`ese >13) Oakajdodk (2>13) Oakajdodk Hduakcak `ak  ^dobeayaak ^dk`e`ehak ^dk`e`ehak (\ubarka  (\ubarka (D`)). Se`ya ^a`jajarak.