MODUL KASUS TRANSAKSI PENDAPATAN - SKPD
Tujuan Pelatihan
TEORI
Dalam Peraturan Pemerintah No. 24 tahun 2005 tentang Standar Akuntansi
Pemerintahan, pendapatan didefinisikan sebagai berikut :
"Pendapatan adalah semua penerimaan Rekening Kas Umum Negara / Daerah
yang menambah ekuitas dana lancar dalam periode tahun anggaran yang
bersangkutan yang menjadi hak pemerintah, dan tidak perlu dibayar
kembali."
Peraturan Menteri Dalam Negeri No. 13 Tahun 2006, mendefinisikan
pendapatan sebagai hak pemerintah daerah yang diakui sebagai penambah
nilai kekayaan bersih.
Dari kedua definisi tersebut jelas terlihat bahwa pendapatan merupakan
hak pemerintah yang menambah nilai ekuitas dana pemerintah.
Kelompok pendapatan adalah sebagai berikut:
- Pendapatan Asli Daerah (PAD)
- Dana Perimbangan (pendapatan transfer)
- Lain-lain Pendapatan Daerah Yang Sah
Dari kelompok pendapatan di atas, pada umumnya Pendapatan Asli Daerah
diterima dan wewenang pengelolaannya ada di Satker, sedangkan dua
kelompok pendapatan lainnya yaitu Dana Perimbangan dan Lain-lain
Pendapatan Daerah Yang Sah diterima dan wewenang pengelolaannya ada di
PPKD. Rincian dari kelompok PAD menurut kedua peraturan pemerintah
tersebut, yaitu:
"- Pajak Daerah "
"- Retribusi Daerah "
" - Hasil pengelolaan kekayaan daerah yang dipisahkan "
"- Lain-lain PAD yang sah "
Transaksi pendapatan di Satker dicatat oleh Petugas Penatausahaan
Keuangan Satker (PPK-Satker). Transaksi ini dicatat harian pada saat kas
diterima oleh bendahara penerimaan atau pada saat menerima bukti transfer
dari pihak ketiga.
Dokumen sumber yang digunakan sebagai dasar pencatatan transaksi
pendapatan di Satker ini adalah sebagai berikut :
"Transaksi "Dokumen sumber "
" "Surat Ketetapan Pajak Daerah "
"Penerimaan PAD "Surat Ketetapan Retribusi Daerah"
" "Surat tanda bukti pembayaran "
" "Bukti penerimaan lainnya yang "
" "sah "
Berikut adalah standar jurnal untuk mencatat transaksi penerimaan
pendapatan di Satuan Kerja :
"No. "Standar Jurnal "Debit "Kredit "
"1. "Dr. Kas di Bend Penerimaan "XXX " "
" "Cr. Pendapatan Pajak Daerah " "XXX "
" "Untuk mencatat penerimaan pendapatan pajak daerah "
"2. "Dr. Kas di Bendahara Penerimaan"XXX " "
" " " "XXX "
" "Cr. Pendapatan Retribusi Daerah" " "
" "Untuk mencatat penerimaan pendapatan retribusi "
" "daerah "
"3. "Dr. Kas di Bendahara Penerimaan" XXX " "
" " " "XXX "
" "Cr. Hasil pengelolaan kekayaan " " "
" "daerah yang dipisahkan " " "
" "Untuk mencatat penerimaan hasil pengelolaan "
" "kekayaan daerah yang dipisahkan "
"4. "Dr. Kas di Bendahara Penerimaan"XXX " "
" " " "XXX "
" "Cr. Lain-lain PAD yang sah " " "
" "Untuk mencatat penerimaan Lain-lain PAD yang sah "
Berikut adalah standar jurnal untuk mencatat transaksi penyetoran
pendapatan ke Kas Daerah:
"Standar Jurnal "Debit "Kredit "
"Dr. RK-PPKD "XXX " "
"Cr. Kas di Bendahara Penerimaan " "XXX "
"Untuk mencatat penyetoran Pendapatan ke Kas Daerah "
CONTOH SOAL
TRANSAKSI PENDAPATAN DINAS PETERNAKAN KABUPATEN XXX
Berikut ini adalah transaksi-transaksi pendapatan yang akan dicatat oleh
PPK-SKPD :
CONTOH SOAL
1. Pada tanggal 17 November 200X diterima Pendapatan Retribusi Rumah
Potong Hewan Rp 16.000.000.
"PEMERINTAH "SURAT KETETAPAN RETRIBUSI "NO. URUT : "
"KABUPATEN "(SKR) "01 "
"XXX " " "
" "MASA : November " "
" "TAHUN : 200X " "
" " " "
"NAMA ": Rumah Potong Hewan" "
" "Anugerah " "
"ALAMAT ": Jl. Gelora No. 7" "
" "XXX " "
"NOMOR POKOK WAJIB RETRIBUSI (NPWR) ": 1567845672567 " "
"TANGGAL JATUH TEMPO ": 16 November 200X " "
"No."KODE REKENING "URAIAN RETRIBUSI "JUMLAH (RP)"
"1. "2 "01 "03 "
" " "Jumlah Keseluruhan : "16.000.000 "
"Dengan huruf : Enam belas juta rupiah "
"PERHATIAN : "
"Harap penyetoran dilakukan pada Bank / Bendahara Penerimaan Rozaini "
"Akbar "
"Apabila SKR ini tidak atau kurang dibayar lewat waktu paling lama 30 "
"hari setelah SKR diterima atau (tanggal jatuh tempo) dikenakan sanksi"
"administrasi berupa bunga sebesar 2% per bulan. "
" " "
" "XXX, 17 November 200X "
" "Pengguna Anggaran/Kuasa Pengguna "
" "Anggaran "
" " "
" "ttd "
" " "
" "Dr. H. Satia Putra., M.M. "
" "NIP. 140 080 791 "
"--------------------------------------------------------potong di "
"sini-------------------------------------------------------- "
" "NO. URUT : "
" "01 "
"TANDA TERIMA "
"NAMA ": Rumah Potong Hewan "XXX , 17 November 200X "
" "Anugerah " "
" " "Yang menerima, "
" " " "
" " "ttd "
" " " "
" " "Rozaini Akbar "
" " "NIP. 180 099 309 "
"ALAMAT ": Jl. Gelora No. 7 " "
" "XXX " "
"NPWR ": 1567845672567 " "
INSTRUKSI UNTUK PENJURNALAN:
Dari soal No. 1, Anda diminta untuk melakukan penjurnalan ke format
Jurnal Umum, dengan mengisi jurnal tersebut dalam format sbb:
"Tanggal "Nomor "Kode "Uraian "Ref "Jumlah (Rp) "
" "Bukti "Rekening" " " "
" " " " " "Debit " Kredit "
"1 "2 "3 "4 "5 "6 "7 "
" " " " " " " "
" " "
CONTOH SOAL
2. Pada tanggal 17 November 200X diterima Pendapatan Penjualan Hasil
Peternakan Rp 100.000.000.
" "
"PEMERINTAH KABUPATEN XXX "
"TANDA BUKTI PEMBAYARAN "
"NOMOR BUKTI 01 "
" " "
"a) "Bendahara Penerimaan/Bendahara Penerimaan Pembantu Rozaini Akbar "
" "Telah menerima uang sebesar Rp 100.000.000,00 "
"b) "(dengan huruf seratus juta rupiah) "
"c) "Dari Nama ": PT Gizzi – XXX "
" " Alamat ": Jl. Padjadjaran no. 45"
" " "XXX "
"d) "Sebagai pembayaran ": Penjualan Hasil "
" " "Peternakan "
" " " "
" " "
" "Kode rekening e) "
" "Jumlah "
" "(Rp) "
" " "
" "2 "
" "01 "
" "03 "
" "4 "
" "1 "
" "4 "
" "01 "
" "16 "
" " "
" "100.000.000 "
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"f) "Tanggal diterima uang ": 17 November 200X "
" " " "
"Mengetahui, " "
"Bendahara Penerimaan/Bendahara Penerimaan "Pembayar/Penyetor "
"Pembantu " "
" " "
" "ttd "
"ttd " "
" "Yuliza Yazid "
"Rozaini Akbar " "
"NIP. 180 099 309 " "
" " "
"Lembar Asli ":"Untuk pembayar/penyetor/pihak ketiga "
"Salinan 1 ":"Untuk Bendahara Penerimaan/Bendahara Pembantu "
"Salinan 2 ":"Arsip "
" " " "
INSTRUKSI UNTUK PENJURNALAN:
Dari soal No. 2, Anda diminta untuk melakukan penjurnalan ke format
Jurnal Umum, dengan mengisi jurnal tersebut dalam format sbb:
"Tanggal "Nomor "Kode "Uraian "Ref "Jumlah (Rp) "
" "Bukti "Rekening" " " "
" " " " " "Debit " Kredit "
"1 "2 "3 "4 "5 "6 "7 "
" " " " " " " "
" " "
CONTOH SOAL:
3. Pada tanggal 17 November 200X disetorkan ke Kasda seluruh pendapatan
tersebut dengan menggunakan STS No. 01.
"PEMERINTAH KABUPATEN XXX "
"SURAT TANDA SETORAN "
"(STS) "
"STS No. 01 "Bank ":"YYY "
" "No. Rekening ":"xx.xxx.xx "
" " " " "
"Harap diterima uang sebesar Rp 116.000.000,00 "
"(dengan huruf) (Seratus enam "
"belas juta rupiah) "
" "
"Dengan rincian penerimaan sebagai berikut: "
"Kode Rekening "Uraian Rincian Obyek "Jumlah (Rp) "
"2.01.03.4.1.2.02"Retribusi Rumah Potong Hewan "Rp "16.000.000 "
".08 " " " "
"2.01.03.4.1.4.01"Penjualan Hasil Peternakan "Rp "100.000.000"
".16 " " " "
" " " " "
" " " " "
" "TOTAL "Rp "116.000.000"
" " " " "
" "Uang tersebut diterima pada tanggal 17 November"
" "200X "
" " " " "
"Mengetahui, " " "
"Kepala Unit Organisasi " "Bendahara Penerimaan "
" " " "
" " " "
"ttd " "ttd "
"Dr. H. Satia Putra., M.Kes " "Rozaini Akbar "
"NIP. 140 080 791 " "NIP. 180 099 309 "
" " " " "
"Tembusan: " " " "
"Lembar "PPK-SKPD " " "
"1 " " " "
"Lembar "Kantor Kas Daerah " " "
"2 " " " "
"Lembar "Bagian Keuangan c.q. Subbag " " "
"3 "Pembukuan " " "
"Lembar "Arsip " " "
"4 " " " "
" " " " "
"Dilampiri Slip Setoran Bank " " " "
" " " " "
"Petunjuk " " " "
"Pengisian : " " " "
"1. "Kolom Kode Rekening diisi dengan Kode Rekening setiap Objek "
" "Pendapatan "
"2. "Kolom uraian Rincian objek diisi dengan uraian Objek "
" "pendapatan "
"3. "Kolom Jumlah diisi dengan jumlah nilai nominal penerimaan "
" "setiap Objek Pendapatan "
" " " " "
INSTRUKSI UNTUK PENJURNALAN:
Dari soal No. 3, Anda diminta untuk melakukan penjurnalan ke format
Jurnal Umum, dengan mengisi jurnal tersebut dalam format sbb:
"Tanggal "Nomor "Kode "Uraian "Ref "Jumlah (Rp) "
" "Bukti "Rekening" " " "
" " " " " "Debit " Kredit "
"1 "2 "3 "4 "5 "6 "7 "
" " " " " " " "
" " "
INSTRUKSI UNTUK POSTING:
Lakukan posting dengan mengambil angka dari tiap-tiap akun pada Jurnal
Umum ke dalam Buku Besar masing-masing akun, yaitu sebagai berikut :
Kas di Bendahara Penerimaan
Rekening Koran PPKD
Pendapatan Retribusi Rumah Potong Hewan
Pendapatan Penjualan Hasil Peternakan
" "PEMERINTAH KABUPATEN XXX "
" " " BUKU " " "
" " "BESAR " " "
" " " " " " " "
"SKPD *) "Dinas " " " "
": "Peternakan " " " "
"NAMA REKENING *) "Kas di Bendahara " " "
": "Penerimaan " " "
"KODE REKENING *) "2.01.03.1.1.1.0" " " "
": "2.01 " " " "
"PAGU APBD*) : " " " "
"Rp…………………. " " " "
"PAGU PERUBAHAN APBD*) : Rp…………………. " " " "
" " " " " " " "
"Tanggal "Uraian "Ref "Debit "Kredit "Saldo "
" " " "(Rp) "(Rp) "(Rp) "
" " " " " "Debit"Kredi"
" " " " " " "t "
"1 "2 "3 "4 "5 " "6 "
" " " " " " " "
" " " " " " " "
" " " " " " " "
" " " " " " " "
" " " " " " " "
" " " " "
" " " " "XXX, 30 November "
" " " " "200X "
" " " " " " " "
" " " " "PPK-SKPD "
" " " " " " " "
" " " " "(tanda tangan) "
" " " " " " " "
" " " " "Sudjono "
" " " " "NIP. 156 789 123 "
" "PEMERINTAH KABUPATEN XXX "
" " " BUKU " " "
" " "BESAR " " "
" " " " " " " "
"SKPD *) "Dinas " " " "
": "Peternakan " " " "
"NAMA REKENING *) "Pendapatan Retribusi " " "
": "Rumah Potong Hewan " " "
"KODE REKENING *) "2.01.03.4.1.2." " " "
": "02.08 " " " "
"PAGU APBD*) : " " " "
"Rp…………………. " " " "
"PAGU PERUBAHAN APBD*) : Rp…………………. " " " "
" " " " " " " "
"Tanggal "Uraian "Ref "Debit "Kredit"Saldo "
" " " "(Rp) "(Rp) "(Rp) "
" " " " " "Debit"Kredit"
"1 "2 "3 "4 "5 " "6 "
" " " " " " " "
" " " " " " " "
" " " " " " " "
" " " " "
" " " " "XXX, 30 November "
" " " " "200X "
" " " " " " " "
" " " " "PPK-SKPD "
" " " " " " " "
" " " " "(tanda tangan) "
" " " " " " " "
" " " " "Sudjono "
" " " " "NIP. 156 789 123 "
" "PEMERINTAH KABUPATEN XXX "
" " " BUKU BESAR " " "
" " " " " " " "
"SKPD *) "Dinas Peternakan " " " "
": " " " " "
"NAMA REKENING *) "Pendapatan Penjualan " " "
": "Hasil Peternakan " " "
"KODE REKENING *) "2.01.03.4.1.4.01.1" " " "
": "6 " " " "
"PAGU APBD*) : " " " "
"Rp…………………. " " " "
"PAGU PERUBAHAN APBD*) : Rp…………………. " " " "
" " " " " " " "
"Tanggal "Uraian "Ref "Debit "Kredit "Saldo "
" " " "(Rp) "(Rp) "(Rp) "
" " " " " "Debit "Kredi"
" " " " " " "t "
"1 "2 "3 "4 "5 " "6 "
" " " " " " " "
" " " " " " " "
" " " " " " " "
" " " " "
" " " " "XXX, 30 November "
" " " " "200X "
" " " " " " " "
" " " " "PPK-SKPD "
" " " " " " " "
" " " " "(tanda tangan) "
" " " " " " " "
" " " " "Sudjono "
" " " " "NIP. 156 789 123 "
" "PEMERINTAH KABUPATEN XXX "
" " " BUKU BESAR " " "
" " " " " " " "
"SKPD *) "Dinas Peternakan " " " "
": " " " " "
"NAMA REKENING *) "RK-PPKD " " "
": " " " "
"KODE REKENING *) "2.01.03.3.4.1.01.0" " " "
": "1 " " " "
"PAGU APBD*) : " " " "
"Rp…………………. " " " "
"PAGU PERUBAHAN APBD*) : Rp…………………. " " " "
" " " " " " " "
"Tanggal "Uraian "Ref "Debit "Kredit "Saldo "
" " " "(Rp) "(Rp) "(Rp) "
" " " " " "Debit "Kredi"
" " " " " " "t "
"1 "2 "3 "4 "5 " "6 "
" " " " " " " "
" " " " " " " "
" " " " " " " "
" " " " "
" " " " "XXX, 30 November "
" " " " "200X "
" " " " " " " "
" " " " "PPK-SKPD "
" " " " " " " "
" " " " "(tanda tangan) "
" " " " " " " "
" " " " "Sudjono "
" " " " "NIP. 156 789 123 "
Keterangan: Buku Besar RK-PPKD harus disesuaikan dengan transaksi yang
terdapat pada modul belanja, angka pada modul pendapatan baru berasal dari
transaksi pendapatan.
KESIMPULAN
Pada akhir sesi pelatihan khusus pada transaksi pendapatan ini diharapkan
peserta sudah mampu :
1. Mengidentifikasi dari dokumen sumber yang relevan untuk melakukan
pencatatan ke dalam jurnal;
2. Mampu melakukan pencatatan ke Jurnal Umum, dan
3. Melakukan posting ke Buku Besar masing-masing akun.
-----------------------
Tujuan dari pelatihan khusus pada transaksi pendapatan ini agar peserta
dapat mengidentifikasi dari dokumen sumber yang relevan untuk melakukan
pencatatan ke dalam Jurnal Umum, kemudian dapat melakukan posting ke Buku
Besar pada masing-masing akun.
KODE MODUL : A
PESERTA
