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20091007 06 Akuntansi Hibah

20091007 06 Akuntansi Hibah

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Published by Ahmad Abdul Haq

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Categories:Business/Law
Published by: Ahmad Abdul Haq on Oct 27, 2009
Copyright:Attribution Non-commercial

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05/29/2013

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SISTEM AKUNTANSI HIBAH
Direktorat Akuntansi dan PelaporanKeuanganDirektorat Jenderal PerbendaharaanDepartemen keuangan
 
KONDISI SAAT INI
1.Ada DIPA K/L yang sumber dananya darihibah; (Belanja yg dibiayai dr hibah)2.Siapa yg mencatat pendapatan dan belanjahibah?3.Hibah barang & jasa belum diatur.
2
 
PMK 40/2009 ttg SIKUBAH
Menetapkan PA ygmempertanggungjawabkan pendapatanmaupun belanja hibah > DJPU;Mengenalkan Entitas Pelaporan baik Pendapatan Hibah dan Belanja Hibah >DJPU;
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