BAGIAN ANGGARAN 019.07.247136
LAPORAN KEUANGAN TAHUN 2017
BALAI BESAR INDUSTRI AGRO BADAN PENELITIAN DAN PENGEMBANGAN INDUSTRI KEMENTERIAN PERINDUSTRIAN JL. IR. H. JUANDA NO. 11 BOGOR
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
KATA PENGANTAR Sebagaimana diamanatkan Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara bahwa Menteri/Pimpinan Lembaga sebagai Pengguna Anggaran/Barang mempunyai tugas antara lain menyusun dan menyampaikan laporan keuangan Kementerian Negara/Lembaga yang dipimpinnya. Balai Besar Industri Agro adalah salah satu entitas akuntansi di bawah Badan
Penelitian
menyelenggarakan
dan
Pengembangan
akuntansi
dan
Industri
laporan
yang
berkewajiban
pertanggungjawaban
pelaksanaan Anggaran Pendapatan dan Belanja Negara.
atas
Salah satu
pelaksanaannya pelaksanaannya adalah dengan menyusun menyusun laporan keuangan berupa Laporan Realisasi Anggaran, Neraca, Laporan Operasional, Laporan Perubahan Ekuitas dan Catatan atas Laporan Keuangan. Penyusunan Penyusunan Laporan Keuangan Keuangan Balai Besar Besa r Industri Agro mengacu pada Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan dan kaidah-kaidah pengelolaan keuangan yang sehat dalam Pemerintahan serta PSAP Nomor 13 tentang Penyajian Laporan Keuangan Badan Layanan Umum. Laporan Keuangan ini telah disusun dan disajikan dengan basis akrual sehingga akan mampu menyajikan informasi keuangan yang transparan, akurat a kurat dan akuntabel. Laporan Keuangan ini diharapkan dapat memberikan informasi yang berguna kepada para pengguna laporan khususnya sebagai sarana untuk meningkatkan
akuntabilitas/pertanggungjawaban
dan
transparansi
pengelolaan keuangan negara pada Balai Besar Industri Agro. Di samping itu, laporan keuangan ini juga dimaksudkan untuk memberikan informasi kepada manajemen dalam pengambilan keputusan dalam usaha untuk mewujudkan tata kelola pemerintahan yang baik (good ( good governance ). ). Bogor, 26 Januari 2018 Kepala,
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
DAFTAR ISI TAR ISI Kata Pengantar
i
Daftar Isi
ii
Pernyataan Tanggung Jawab Ringkasan
iii 1
I. Laporan Realisasi Anggaran
4
II. Neraca
5
III.Laporan Operasional
6
IV.Laporan Perubahan Ekuitas
7
V. Laporan Arus Kas
8
VI.Laporan Perubahan SAL
9
VII. Catatan atas Laporan Keuangan
10
A. Penjelasan Umum
10
B. Penjelasan atas Pos-Pos Laporan Realisasi Anggaran
24
C. Penjelasan atas Pos-Pos Neraca
30
D. Penjelasan Penjelasan atas Pos-Pos Laporan Operasional
45
E. Penjelasan Penjelasan atas Pos-Pos Laporan Perubahan Ekuitas
51
F. Penjelasan Penjelasan atas Pos-Pos Laporan Arus Kas
54
G. Penjelasan Penjelasan atas Pos-Pos Laporan Perubahan SAL
59
H. Pengungkapan Penting Lainnya
61
Lampiran dan Daftar
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
BALAI BESAR INDUSTRI AGRO JL. IR. H. JUANDA NO. 11 BOGOR TELEPON TELEPO N 0251 8324068, 8323339, FAXIMILE 0251 8323339
PERNYATAAN TANGGUNG JAWAB
Laporan
Keuangan
Balai Besar Industri Agro yang terdiri dari: Laporan
Realisasi Anggaran, Neraca, Laporan Operasional, Laporan Perubahan Ekuitas, dan Catatan atas Laporan Keuangan Tahun Anggaran 2017 sebagaimana terlampir, adalah merupakan tanggung jawab kami. Laporan
Keuangan
tersebut
telah
disusun
berdasarkan
sistem
pengendalian intern yang memadai, dan isinya telah menyajikan informasi pelaksanaan anggaran dan posisi keuangan secara layak sesuai dengan Standar Akuntansi Pemerintahan.
Bogor, 26 Januari 2018 Kepala,
Ir. Umar Habson, MM
NIP 19580913 198603 1 003
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
RINGKASAN LAPORAN KEUANGAN Laporan Keuangan Balai Besar Industri Agro Tahun 2017 ini telah disusun dan disajikan sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) dan berdasarkan kaidahkaidah pengelolaan pengelolaan keuangan yang sehat di lingkungan lingkungan pemerintahan serta PSAP Nomor 13 tentang Penyajian Laporan Keuangan Badan Layanan Umum. Laporan Keuangan ini meliputi: meliputi: 1. LAPORAN REALISASI ANGGARAN Laporan
Realisasi
Anggaran
menggambarkan
perbandingan
antara
anggaran dengan realisasinya, yang mencakup unsur-unsur PendapatanLRA dan Belanja selama periode 1 Januari sampai dengan 31 Desember 2017. Realisasi Pendapatan Negara pada TA 2017 adalah berupa Pendapatan Negara Bukan Pajak sebesar Rp. 26.508.852.989 atau mencapai 110,45 persen dari estimasi Pendapatan-LRA sebesar Rp. 24.000.000.000. Realisasi Belanja Negara pada TA 2017 adalah sebesar Rp. 57.793.864.426 atau
mencapai
93,12
persen
dari
alokasi
anggaran
sebesar
Rp.
62.062.457.000. 2. NERACA Neraca menggambarkan posisi keuangan entitas mengenai aset, kewajiban, dan ekuitas pada 31 Desember 2017. Nilai Aset per 31 Desember 2017 dicatat dan disajikan sebesar Rp. 330.930.2 330.930.203.048 03.048 yang yang terdiri dari: Aset Lancar sebesar Rp. 16.815.635.846 16.815.635.846;; Aset Tetap (neto) sebesar Rp. 313.864.311.764; 313.864.311.764; dan Aset Lainnya (neto) sebesar Rp. 250.255.438. Nilai Kewajiban dan Ekuitas masing-masing sebesar Rp. 2.554.314.731 dan Rp. 328.375.888.317 328.375.888.317.. 3. LAPORAN OPERASIONAL Laporan Operasional menyajikan berbagai unsur pendapatan-LO, beban, surplus/defisit dari operasi, surplus/defisit dari kegiatan nonoperasional,
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
46.490.513.529,, sedangkan jumlah beban dari kegiatan operasional adalah 46.490.513.529 sebesar Rp. 49.353.271.509 sehingga terdapat Defisit dari Kegiatan Operasional senilai Rp. 2.862.757.980 Surplus Penjualan Aset Non Lancar dan Kegiatan Non Operasional masing-masing sebesar sebesar Rp. 28.464.286 dan sebesar Rp. 68.053.903 sehingga entitas mengalami Defisit-LO sebesar Rp 2.766.239.791.. 2.766.239.791 4. LAPORAN PERUBAHAN EKUITAS Laporan
Perubahan
penurunan
ekuitas
Ekuitas tahun
menyajikan
pelaporan
informasi
dibandingkan
kenaikan dengan
atau tahun
sebelumnya. Ekuitas awal pada tanggal 01 Januari 2017 adalah sebesar Rp. 117.350.326.312 dikurangi Defisit-LO sebesar Rp. 2.766.239.791 , ditambah Selisih Revaluasi Aset Tetap sebesar Rp 213.791.801.796 sehingga Ekuitas Akhir pada tanggal 31 Desember 2017 adalah senilai Rp. 328.375.888.317.. 328.375.888.317 5. LAPORAN ARUS KAS Laporan Arus Kas menyajikan informasi aliran kas masuk dan aliran kas keluar selama periode tertentu. Saldo awal kas pada tanggal 01 Januari 2017 adalah sebesar Rp. 25.922.768.425 dikurangi dengan penurunan Kas per 31 Desember 2017 sebesar Rp.10.463.287.446, sehingga Saldo Akhir Kas tanggal 31 Desember 2017 adalah senilai Rp. 15.459.480.979. 15.459.480.979. 6. LAPORAN PERUBAHAN SALDO ANGGARAN LEBIH Laporan Perubahan Saldo Anggaran Lebih (SAL) menyajikan informasi kenaikan atau penurunan SAL tahun pelaporan dibandingkan dengan tahun sebelumnya. Saldo Anggaran Lebih awal pada tanggal 01 Januari 2017 adalah sebesar Rp. 25.922.768.425 dikurangi dengan sisa lebih pembiayaan pembiayaan anggaran per 31 3 1 Desember 2017 sebesar Rp. 10.463.287.446, 10.463.287.446, sehingga Saldo Anggaran Lebih Akhir tanggal 31 Desember 2017 adalah senilai Rp.15.459.480.979. Rp.15.459.480.979.
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
7. CATATAN ATAS LAPORAN KEUANGAN Catatan atas Laporan Keuangan (CaLK) menyajikan informasi tentang penjelasan atau daftar terinci atau analisis atas nilai suatu pos yang disajikan dalam Laporan Realisasi Anggaran, Neraca, Laporan Operasional, Laporan Perubahan Ekuitas, Laporan Arus Kas dan Laporan Perubahan Saldo Anggaran Lebih. Termasuk pula dalam CaLK adalah penyajian informasi yang diharuskan dan dianjurkan oleh Standar Akuntansi Pemerintahan serta pengungkapan-pengungkapan lainnya yang diperlukan untuk penyajian yang wajar atas laporan keuangan. Dalam penyajian Laporan Realisasi Anggaran, Laporan Arus Kas dan Laporan Perubahan SAL untuk periode yang berakhir sampai dengan tanggal 31 Desember 2017 disusun dan disajikan berdasarkan basis kas. Sedangkan Neraca, Laporan Operasional, dan Laporan Perubahan Ekuitas untuk Tahun 2017 disusun dan disajikan dengan basis akrual.
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
I. LAPORAN REALISASI ANGGARAN
BALAI BESAR INDUSTRI AGRO LAPORAN REALISASI ANGGARAN UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2017 DAN 2016
URAIAN
TA 2017
CATATAN
PENDAPATAN Penerimaan Negara Bukan Pajak JUMLAH PENDAPATAN
B.1
BELANJA Belanja Pegawai Belanja Barang Belanja Modal
B.2. B.3 B.4 B.5
ANGGARAN
REALISASI
24.000.000.000
26.508.852.989
11 110,45
27.818.462.700
24.000.000 24.000.000.000 .000
26.508.852.989
11 110,45
27.818.462.700
19.796.683.000
17.563.600.103
88 88,72
18.091.973.399
25.290.790.000
24.833.627.625
98 98,19
24.414.858.137
16.974.984.000
15.396.636.698
90 90,70
4.354.580.259
-
JUMLAH BELANJA Surplus/Defisit Surplus/Def isit Pembiayaan Pembi ayaan Pembiayaan Sisa Lebih/Kurang Pembiayaan Anggaran (SiLPA/SiKPA)
(Dalam Rupiah) TA 2016 % thd Angg REALISASI
62.062.457 62.062.457.000 .000
-
57.793.864.426 (31.285.011.4 (31.285.011.437) 37) (31.285.011.437)
-
93 93,12
-
46.861.411.795 -
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
II. NERACA BALAI BESAR INDUSTRI AGRO NERACA PER 31 DESEMBER 2017 DAN 2016 (Dalam Rupiah) URAIAN
CATATAN
31 Des 2017
31 De s 2016
ASET ASET LANCAR
Kas di Bendahara Penge luaran Kas pada Badan Layanan Umum Pendapatan Yang Masi h Harus Diteri ma Kas Lai nnya dan Setara Kas Piutang dari Ke giatan Operasi onal Badan Layanan Umum Bagian Lancar TP/TGR Penyi si han Pi utang Tak Tertagi h - Bagian Lancar TP/TGR Penyis Penyisiha ihann Piuta Piutang ng Tak Ter Terta tagi gihh - Piuta Piutang ng dari dari Keg Keg.. Oper Operas asion ional al BLU BLU Persedi aan Jumlah Ase t Lancar
C.1 C.2 C.3 C.4 C.5 C.6 C.7 C.8 C.8 C.9
15.459.480.979 597.106.000 285.969.000 (75.233.060) 548.312.927 16.815.635.846
25.922.768.425 407.971.000 285.274.967 405.397.900 12.000.000 (60.000) (182.496.032) 496.696.457 27.347.552.717
C.10 C.11 C.12 C.13 C.14 C.15 C.16
252.515.188.000 87.280.635.753 23.215.556.000 700.942.500 729.611.038 6.942.821.090 (57 (57.520.442.617) 313.864.311.764
40.851.149.958 80.354.005.999 24.329.440.050 331.771.800 737.519.930 49.000.000 (54.554.018.783) 92.098.868.954
C.17 C.18 C.19 .19
234.878.000 1.034.001.496 (1. (1.018.62 .624.05 .058) 250.255.438
185.758.000 (119.263.833) 66.494.167
ASET TETAP
Tanah Peral atan dan Mesin Gedung dan Bangunan Jal an, Iri gasi , dan Jari ngan Ase t Te tap Lai nnya Konstruksi dal am pengerjaan Akumulas lasi Peny enyusutan Aset Teta etap Jumlah Aset Tetap ASET LAINNYA
Ase t Ti dak Berwujud Ase t Lai n-l ain Aku Akumulasi lasi Penyu enyusu suta tann dan Amo Amortisa isasi Aset set Lainny innyaa Jumlah Ase t Lai nnya JUMLAH ASET
330.930.203.048
119.512.915.838
84.499.897
603.305.827
KEWAJIBAN KEWAJIBAN JANGKA PENDEK
Utang kepada Pihak Ke ti ga
C.20
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
III. LAPORAN OPERASIONAL OP ERASIONAL BALAI BESAR INDUSTRI AGRO LAPORAN OPERASIONAL UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2017 DAN 2016 (Dalam Rupiah ) URAIAN KEGIATAN OPERASIONAL PENDAPATAN Pendapatan Alokasi APBN Pendapatan Negara Bukan Pajak JUMLAH PENDAPATAN BEBAN Beban Pegawai Beban Persediaan Beban Barang dan Jasa Beban Pemeliharaan Beban Perjalanan Dinas Beban Barang untuk Diserahkan kepada ke pada Masyarakat Masyarakat Beban Bantuan Sosial Beban Penyusutan dan Amortisasi Beban Penyisihan Piutang Tak Tertagih
CATATAN
D.1 D.2
D.3 D.4 D.5 D.6 D.7 D.8 D.9 D.10 D.11
JUMLAH BEBAN SURPLUS (DEFISIT) DARI KEGIATAN OPERASIONAL KEGIATAN NON OPERASIONAL Pe ndapatan Pe le pasan Ase t Non Lancar Be ban Pe l epasan Ase t Non Lancar
TA 2017
20.876.710.010 25.613.803.519 46.490.513.529
22.942.853.648 6.356.716.162 6.066.335.864 2.163.221.623 4.699.268.485 7.232.198.699 (107.322.972) 49.353.271.509 (2.862.757.980)
D.12
96.518.189 35.500.000 7.035.714
TA 2016
-
-
-
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
IV. LAPORAN PERUBAHAN EKUITAS BALAI BESAR INDUSTRI AGRO LAPORAN PERUBAHAN EKUITAS UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2017 dan 2016 (Dalam Rupiah)
URAIAN EKUITAS AWAL SURPLUS/DEFISIT LO KOREKSI YANG MENAMBAH/MENGURANGI EKUITAS
CATATAN E.1
TA 2017
E.2 E.3
TA 2016
117.350.326.312
117.350.326.312
(2.766.239.791)
-
213.791.801.796
PENYESUAIAN NILAI ASET
E.3.1
-
-
KOREKSI NILAI PERSEDIAAN
E.3.2
-
-
SELISIH REVALUASI ASET TETAP
E.3.3
213.791.801.796
-
KOREKSI NI NILAI ASET TETAP NO NON RE REVALUASI
E.3.4
-
-
KOREKSI LAIN-LAIN
E.3.5
-
-
TRANSAKSI ANTAR ENTITAS
E.4
-
-
328.375.888.317
117.350.326.312
DITERIMA DARI ENTITAS LAIN
E.4.1
TRANSFER MASUK/TRANSFER KELUAR
E.4.2
PENGESAHAN HIBAH LANGSUNG &
E.4.3
PENGEMBALIAN PENGEMBALIAN PENGESAHAN HIBAH LANGSUNG
EKUITAS AKHIR
E.5
Catatan atas Laporan Keuangan merupakan bagian yang tidak terpisahkan dari Laporan Keuangan
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
V. LAPORAN ARUS KAS BALAI BESAR INDUSTRI AGRO LAPORAN ARUS KAS UNTUK PERIODE YANG BERAKHIR 3I DESEMBER 2017 dan 2016 (Dalam Rupiah)
URAIAN SALDO AWAL KAS AKTIVITAS ARUS KAS ARUS KAS DARI A KTIVITA S OPERASI
CATATAN F.1
TA 2017 25.922.768.425
TA 2016 25.922.768.425
4.897.849.252
-
F.2 F.2.1
ARUS KAS MASUK
47.350.062.999
ARUS KAS KELUAR KELUAR
42.452.213.747
ARUS KAS DARI A KTIVITA S INVESTASI
F.2.2
(15.361.136.698)
ARUS KAS MASUK
35.500.000
ARUS KAS KELUAR KELUAR
15.396.636.698
ARUS KAS MASUK
-
ARUS KAS KELUAR KELUAR
-
ARUS KAS DARI A KTIVITA S PENDA NAA N
ARUS KAS DARI A KTIVITA S TRA NSITORIS
F.2.3
F.2.4
-
-
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
VI. LAPORAN PERUBAHAN SALDO ANGGARAN LEBIH BALAI BESAR INDUSTRI AGRO LAPORAN PERUBAHAN SALDO ANGGARAN LEBIH UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2017 dan 2016 (Dalam Rupiah)
URAIAN SALDO ANGGARAN LEBIH (SAL AWAL) PENGGUNAAN SAL Sub Total SISA LEBIH/KURANG PEMBIAYAAN ANGGARAN (SILPA/SIKPA) Penyesuaian SILPA/SIKPA Penyesuaian Transaksi BLU dengan BUN
CATATAN G .1 G .2 G .3
G .4
Pendapatan Alokasi APBN Penyetoran PNBP ke Kas Negara Penyetoran Penye toran Surplus BLU ke Kas Negara Ne gara
Pengembalian Pendapatan BLU TAYL SISA LEBIH/KURANG PEMBIAYAAN ANGGARAN (SILPA/SIKPA) (SILPA/SIKPA) Setelah Penyesuaian
G .5
TA 2017 25.922.768.425 25.922.768.425 (31.285.011.437)
TA 2016 25.922.768.425 -
-
-
20.821.723.991
-
20.876.710.010
-
(54.986.019)
-
-
-
(10.463.287.446)
-
-
-
-
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
VII.NCATATAN ATAS LAPORAN KEUANGAN A. PENJELASAN PENJELASA UMUM A.1. Profil dan Kebijakan Teknis Balai Besar Industri Agro Dasar
Balai Besar Industri Agro (BBIA) adalah satuan
Hukum
kerja yang berada dibawah dan bertanggung jawab
Entitas dan
kepada Badan Penelitian dan Pengembangan Industri,
Rencana
sesuai dengan Peraturan Menteri Perindustrian RI No.
Strategis
119/M-IND/PER/11/2010
tentang
Kedudukan,
Tugas dan Fungsi Balai Besar dan Balai Riset dan Standarisasi Industri Dalam Masa Peralihan Terkait Perubahan Struktur Organisasi Eselon I Kementerian Perindustrian, jo. Keputusan Menteri Perindustrian Nomor 39/M-IND/PER/6/2006 tentang Organisasi dan Tata Kerja Balai Besar Industri Agro dinyatakan bahwa BBIA mempunyai tugas pokok dan fungsi melaksanakan kegiatan penelitian, pengembangan,
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
2. Jasa Sertifikasi Sertifikasi 3. Jasa kalibrasi kalibrasi 4. Jasa pelatihan pelatihan 5. Jasa kerjasama kerjasama penelitian penelitian dan pengembangan pengembangan 6. Rancang bangun dan perekayasaan industri 7. Jasa konsultansi konsultansi 8. Jasa inspeksi inspeksi teknis. teknis. Pendekatan
A.2. Pendekatan Penyusunan Penyusunan Laporan Laporan Keuangan
Penyusunan Laporan Keuangan
Laporan Keuangan Tahun 2017 ini merupakan laporan yang mencakup seluruh aspek keuangan yang dikelola oleh Balai Besar Industri Agro. Laporan Keuangan ini dihasilkan melalui Sistem Akuntansi Instansi (SAI) yaitu serangkaian
prosedur
terkomputerisasi
mulai
manual dari
maupun
yang
pengumpulan
data,
pencatatan dan pengikhtisaran sampai dengan pelaporan posisi keuangan dan operasi keuangan pada Kementerian Negara/Lembaga.
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
dan Laporan Perubahan Ekuitas serta basis kas untuk penyusunan dan penyajian Laporan Realisasi Anggaran. Basis akrual adalah basis akuntansi yang mengakui pengaruh transaksi dan peristiwa lainnya pada saat transaksi dan peristiwa itu terjadi, tanpa memperhatikan saat kas
atau setara kas diterima atau dibayarkan.
Sedangkan basis kas adalah basis akuntansi yang yang mengakui pengaruhi transaksi atau peristiwa lainnya pada saat kas atau setara kas diterima atau dibayar. Hal ini sesuai dengan Standar Akuntansi Pemerintahan (SAP) yang telah ditetapkan dengan Peraturan Pemerintah Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan serta PSAP Nomor 13 tentang Penyajian Laporan Keuangan Badan Layanan Umum. A.4. Dasar Pengukuran Dasar
Pengukuran adalah proses penetapan nilai uang untuk
Pengukuran
mengakui dan memasukkan setiap pos dalam laporan keuangan. Dasar pengukuran yang diterapkan Balai Besar Industri Agro dalam penyusunan dan penyajian
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
Kebijakan
A.5. Kebijakan Akuntansi
Akuntansi
Penyusunan dan penyajian Laporan Keuangan Tahun 2017
telah
mengacu
pada
Standar
Akuntansi
Pemerintahan (SAP). Kebijakan akuntansi merupakan prinsip-prinsip, dasar-dasar, konvensi-konvensi, aturanaturan, dan praktik-praktik spesifik yang dipilih oleh suatu entitas pelaporan dalam penyusunan dan penyajian laporan keuangan. Kebijakan akuntansi yang diterapkan dalam laporan keuangan ini adalah merupakan kebijakan yang ditetapkan ditetapkan oleh Badan Akuntansi dan Pelaporan Keuangan yang merupakan entitas pelaporan dari Balai Besar
Industri
penyusunannya
Agro. telah
Disamping diterapkan
itu,
dalam
kaidah-kaidah
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
tahun anggaran yang bersangkutan dan tidak perlu dibayar kembali.
Pendapatan-LO diakui pada saat
timbulnya hak
atas pendapatan dan /atau Pendapatan direalisasi, yaitu adanya aliran masuk sumber daya ekonomi. Secara khusus pengakuan pendapatan-LO pada Badan Akuntansi dan Pelaporan Keuangan adalah sebagai berikut: o
Pendapatan
Jasa
Pelatihan
diakui
setelah
diakui
secara
pelatihan selesai dilaksanakan o
Pendapatan
Sewa
Gedung
proporsional antara nilai dan periode waktu sewa.
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
disahkan oleh Kantor Pelayanan Perbendaharaan Negara (KPPN).
Belanja
disajikan
menurut
klasifikasi
ekonomi/jenis belanja dan selanjutnya klasifikasi berdasarkan
organisasi
diungkapkan
dalam
dan
Catatan
fungsi atas
akan Laporan
Keuangan. Beban
(4) Beban
Beban adalah penurunan manfaat ekonomi atau potensi
jasa
menurunkan
dalam ekuitas,
periode yang
pelaporan dapat
yang berupa
pengeluaran atau konsumsi aset atau timbulnya kewajiban.
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
Piutang diakui apabila menenuhi kriteria sebagai berikut: a) Piutang
yang
timbul
Perbendaharaan/Ganti timbul
hak
yang
dari
Rugi
didukung
Tuntutan
apabila
telah
dengan
Surat
Keterangan Tanggung Jawab Mutlak dan/atau telah dikeluarkannya surat keputusan yang mempunyai kekuatan hukum tetap. b) Piutang yang timbul dari perikatan diakui apabila terdapat peristiwa yang menimbulkan hak
tagih
dan
didukung
dengan
naskah
perjanjian yang menyatakan hak dan kewajiban
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
1. Satu bulan terhitung sejak tanggal Surat Tagihan Ketiga tidak dilakukan pelunasan Macet
2. Piutang telah diserahkan
100%
kepada Panitia Urusan Piutang Negara/DJKN
Tagihan Penjualan Angsuran (TPA) dan Tuntutan Perbedaharaan/Ganti Rugi (TP/TGR) yang akan jatuh tempo 12 (dua belas) bulan setelah tanggal neraca disajikan sebagai Bagian Lancar TP/TGR atau Bagian Lancar TPA.
Nilai
Persediaan
dicatat
berdasarkan
hasil
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
a) Pengeluaran untuk per satuan peralatan dan mesin dan peralatan olah raga yang nilainya sama dengan atau lebih dari Rp 300.000 (tiga ratus ribu rupiah); b) Pengeluaran untuk gedung dan bangunan yang nilainya
sama
dengan
atau
lebih
dari
Rp
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
Pemerintah
di
lingkungan
Kekayaan
Negara,
Direktorat
Kementerian
Jenderal Keuangan.
Revaluasi dilakukan pada tahun 2017 dan 2018. Berdasarkan pertimbangan efisiensi anggaran dan waktu
penyelesaian,
pelaksanaan
penilaian
dilakukan dengan survei lapangan untuk objek penilaian berupa tanah dan tanpa survei lapangan
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
sehubungan
dengan penurunan kapasitas dan
manfaat dari suatu aset tetap.
Penyusutan aset tetap tidak dilakukan terhadap: a. Tanah b. Konstruksi dalam Pengerjaan (KDP) c. Aset Tetap yang dinyatakan hilang berdasarkan
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Laporan Keuangan Tahun 2017
Peralatan dan Mesin Gedung dan Bangunan Jalan, Jaringan Jaringan dan Irigasi Irigasi Aset Tetap Lainnya (Alat Musik Modern)
Balai Besar Industri Agro
2 s.d. 20 tahun 10 s.d. 50 tahun 5 s.d 40 tahun 4 tahun
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
Masa
Manfaat
Aset
Tak Berwujud
ditentukan
dengan berpedoman Keputusan Keputu san Menteri Keuangan Nomor: 620/KM.6/2015 tentang Masa Manfaat Dalam Rangka Amortisasi Barang Milik Negara berupa Aset Tak Berwujud pada Entitas Pemerintah Pusat. Secara umum tabel masa manfaat adalah sebagai berikut:
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
aliran keluar sumber daya ekonomi pemerintah.
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
Selama periode berjalan, Balai Besar Industri Agro telah
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro TAHUN 2017
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
adanya pegawai BBIA yang pensiun di Tahun 2017
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
TA 20 17 A 20 16 Uraian Nilai SiLPA/SiKPA setelah koreksi SiLPA/SiKPA tahunTberjalan adalah senilai minus Kas Rpdari Rp. . 10.463.287.446. Kenaikan (Penurunan) Aktiv Aktivitas itas Opera si
4.897.849.252
-
(15.361.136 .698)
-
G.6.Kenaikan Saldo (Penurunan) AnggaranKas Lebih dari Akhir Aktiv Aktivitas itas Investas i
Saldo Anggaran Lebih Akhir per 31 Desember 2017 adalah Kenaikan (Penurunan) Kas dari Aktiv Aktivitas itas Rp Pe ndanaan ndana an sebesar 15.469480.979. Nilai saldo akhir SAL ini Kenaikan (Penurunan) KasKas dari BLU. merupakan saldo pada Aktiv Aktivitas itas Trans itoris
-
-
-
Pen ggun aan SAL *
-
-
Pen yes u ai an Pem bukuan* *)
-
-
(1 0.463.287.4 46)
-
Kenaikan (Penurunan) KasSetelah Penyesua ian
F.4 SALDO AKHIR KAS DAN BANK Saldo Akhir Kas dan Bank per 31 Desember 2017 sebesar Rp 15.459.480.979 merupakan kas yang tersedia dan siap digunakan untuk membiayai aktivitas tahun berikutnya. Dibandingkan dengan 31 Desember 2016, terdapat penurunan Saldo Akhir Kas dan Bank sebesar Rp 10.463.287.446. 10.463.287.446. Rincian Saldo Akhir Kas dan Bank per 31 Desember 2017 adalah sebagai berikut (dalam Rp):
Uraia n
TA 2 017
TA 201 6
Kas BUN di BI, KPPN, KPPN, BLU, Hibah, RPL, Transitoris Transitoris dan Escrow *)
-
-
Kas di Bendahara Pengeluaran
-
-
Kas di Bendahara Penerimaan
-
-
15.459.480.979
-
Kas Lain nya nya dan Setara Kas**)
-
-
Disahkan ***)
-
-
Didepos itokan (Inv (Investas estas i Jangka
-
-
15.459.48 0.979
-
Kas di BLU
Jumlah Saldo Akhir Akhir Kas dan Bank
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Laporan Keuangan Tahun 2017
Balai Besar Industri Agro
H. PENGUNGKAPAN PENGUNGKAPAN-PENGUNGKAPAN -PENGUNGKAPAN LAINNYA. H.1
KEJADIAN-KEJADIAN
PENTING
SETELAH
TANGGAL NERACA Tidak ada kejadian penting yang dialami oleh Balai Besar Industri Agro setelah tanggal neraca. H.2 PENGUNGKAPAN LAIN-LAIN Berdasarkan Keputusan Kuasa Pengguna Anggaran Balai Besar
Industri
Agro
Nomor
:
246/Bd/BBIA/Kep 246/Bd/BBIA/Kep
/XII/2016 taggal 19 Desember 2016 tentang penunjukan Pejabat Pembuat Komitmen dan Pejabat Penguji dan Penandatangan SPM. SK Kepala Balai Besar Industri Agro nomor
:
247/Bd/BBIA/Kep/XII/2016
Tanggal
19
Desember 2016 dan nomor 261/Bd/BBIA/Kep/V/2017 Tanggal Tanggal 24 Mei 2017 Tentang Penunjukan Bendahara Pengeluaran dan Bendahara Penerimaan di Balai Besar Industri Agro yaitu sebagai berikut : Kuasa Pengguna Anggaran
: Ir. Umar Habson, MM
Pejabat Pembuat Komitmen
: 1. Mulhaquddin S 2. Hendra Wijaya
Pejabat Penandatangan SPM
: Vivi Ana Kahfi
Bendahara Pengeluaran
: Eti Suhaeti
Bendahara Penerima
: Tini Hertini
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