<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_57iuaq_9873.png" style="width: 300px; height: 37px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_lfszm0_8653.png" style="width: 300px; height: 34px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_jfwi0b_5264.png" style="width: 300px; height: 32px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_wxpbyk_7571.png" style="width: 300px; height: 35px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_b3hcyh_1717.png" style="width: 300px; height: 34px;" />&nbsp;

Pada tanggal 16 September 2020 diketahui kesalahan berupa adanya dana belanja yang belum tercatat sebesar Rp10.000.000,00 untuk belanja pegawai tahun anggaran 2019. Pada saat itu, laporan keuangan tahun 2019 telah diterbitkan. Jurnal laporan operasional untuk koreksi atas kesalahan dana belanja yang belum tercatat di PPKD adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" data-latex="\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

pengurus barang<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

pengguna anggaran<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

bendahara pengeluaran<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

bendahara penerimaan<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

kuasa bendahara umum daerah<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

Dalam koreksi kesalahan pihak yang memiliki tugas untuk menyampaikan SP2D untuk mengembalikan kelebihan pendapatan SKPD ke PPK-SKPD adalah &hellip;.<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" data-latex="\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_zpq5dq_1064.png" style="width: 300px; height: 43px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_d2cfvu_829.png" style="width: 300px; height: 39px;" />&nbsp;

<img alt="" src="https://imgix3.ruangguru.com/assets/miscellaneous/png_x17qlx_521.png" style="width: 300px; height: 36px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_32hgwg_6220.png" style="width: 300px; height: 35px;" />&nbsp;

tidak dijurnal<img align="middle" alt="space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

Pada tanggal 9 Oktober 2019, dibayar gaji pegawai dengan menerbitkan SP2D-LS dengan nilai Rp52.000.000,00. Pada hari dan tanggal yang sama, SP2D-LS tersebut dibukukan oleh bagian keuangan sebesar Rp52.000.000,00 sebagai belanja barang. Pada saat menyusun laporan tanggal 31 Desember 2019, diketahui ada kekeliruan pembukuan belanja atas SP2D pada tanggal 9 Oktober 2019. Karena kesalahan pada akun belanja, jurnal koreksi yang dibuat oleh SKPD, yaitu &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

aset<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

piutang<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

kewajiban<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

ekuitas dana lancar<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

pendapatan lain-lain<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

Koreksi kesalahan atas pengeluaran belanja yang tidak berulang terjadi pada periode sebelumnya dan memengaruhi posisi kas tetapi tidak memengaruhi secara material posisi aset selain kas, apabila laporan keuangan periode tersebut sudah diterbitkan koreksi yang dapat dilakukan dengan pembetulan pada akun &hellip;.<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" data-latex="\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_pso2se_1894.png" style="width: 300px; height: 33px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_gng8rj_3380.png" style="width: 300px; height: 30px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_vf2st5_6322.png" style="width: 300px; height: 32px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_yyuji9_732.png" style="width: 300px; height: 33px;" />&nbsp;

Pada tanggal 22 Agustus 2019 dibeli bahan habis pakai sebesar Rp18.000.000,00, tetapi dicatat sebesar Rp1.800.000,00. Pada tanggal 20 Desember 2019 kesalahan tersebut kemudian dikoreksi, jurnal laporan operasional yang dibuat oleh SKPD dalam melakukan koreksi kesalahan pembelian bahan habis pakai adalah &hellip;.<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" data-latex="\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;