DOCUMENTS USED

Documents used in the cash and cash equivalents accounting system in SKPD and PPKD follow the
documents related to cash receipts and cash disbursements in the accounting system for Income-LO,
Expenses, Assets, Liabilities and Equity accounts.

JOURNAL OF STANDARDS AND ILLUSTRATION

Standard journal related to cash and cash equivalents in SKPD and PPKD follows cash receipts and
cash disbursements in the accounting system for the accounts Revenue-LO, Expenses, Assets,
Liabilities, and Equity. If cash and cash equivalents increase, it will be recorded on the “debit” side,
whereas if cash and cash equivalents decrease, it will be recorded on the “credit” side.

Standard Journal - Cash and Cash Equivalents as Increased

Standard Journal - Cash and Cash Equivalents as decreased

Jurnal LRA

Illustration 1

DPPKAD Samawa Rea received hotel tax payment of IDR 100,000,000 on 30 June 2015 from Hotel
Tambora Baleku, with proof of bank deposit number 04/20 / VI / 15. Based on the proof of payment,
the PPKD accounting function records the recognition of revenue-LO and revenue-LRA with the
journal:

Illustration 2
On December 22, 2015, the Treasurer of Revenue at the Samawa Rea Government Animal
Husbandry Service received a pre-cut animal inspection service fee of IDR 500,000, with proof
number STS 02/22 / XII / 15. Based on the proof of the transaction recorded by PPK-SKPD with the
journal:

Illustration 3 - Reduced Cash and Cash Equivalents:

DPPKAD Samawa Rea pays the loan interest expense to the central government of IDR 200,000,000
dated March 3, 2015, with evidence in the form of SP2D-LS Number LS / 007/03/15. Based on the
proof of payment by the PPKD accounting function, the recognition of interest expense and interest
expense is recorded in the journal:

Illustration 3 - Reduced Cash and Cash Equivalents:

The Expenditure Treasurer at the Samawa Rea Government Animal Husbandry Service paid the
purchase of stationery through the PPTK for Accrual Accounting Socialization activities of IDR
9,000,000 and has been SPJ with the legalization number SPJ 007 / SPJ / XI / 15 dated 9 November
2015. Based on the evidence of the transaction / incident recorded by PPK-SKPD with the journal: