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apbd
2024
Peraturan Daerah (Perda) NO. 6, LD.2024/No.6
Peraturan Daerah (Perda) TENTANG Pertanggungjawaban Pelaksanaan Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2023\r\n
ABSTRAK:	\n \n bahwa untuk melaksanakan ketentuan Pasal 320 UndangUndang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah sebagaimana telah diubah beberapa kali terakhir dengan Undang-Undang Nomor 9 Tahun 2015 tentang Perubahan Kedua atas Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah, Kepala Daerah menyampaikan Rancangan Peraturan Daerah tentang Pertanggungjawaban Pelaksanaan APBD kepada DPRD dengan dilampiri laporan keuangan yang telah diperiksa oleh Badan Pemeriksa Keuangan paling lambat 6 (enam) bulan setelah tahun anggaran berakhir \n UU No. 28 Tahun 1999, UU No. 17 Tahun 2003, UU No. 1 Tahun 2004, UU No.15 Tahun 2004, UU No. 25 Tahun 2004, UU No. 33 Tahun 2004, UU No. 12 Tahun 2009, UU No. 12 Tahun 2011, UU No. 23 Tahun 2014, PP No. 56 Tahun 2005, UU No. 8 Tahun 2006, UU No. 12 Tahun 2019, Permendagri No. 11 Tahun 2017, Permendagri No. 77 Tahun 2020, Perda Kab. Kep. Meranti No. 03 Tahun 2023, Kepmendagri No. 131.14-281 Tahun 2021 \n Pertanggungjawaban pelaksanaan APBD berupa laporan keuangan memuat :\r\na. laporan realisasi anggaran;\r\nb. laporan perubahan saldo anggaran lebih;\r\nc. neraca;\r\nd. laporan operasional;\r\ne. laporan arus kas\r\nf. laporan perubahan ekuitas; dan\r\ng. catatan atas laporan keuangan. \n \n
CATATAN:	\n \n Peraturan Daerah (Perda) ini mulai berlaku pada tanggal 15 Oktober 2024. \n 7 hlm \n \n

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Peraturan Daerah ini mengatur tentang Pertanggungjawaban Pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Kepulauan Meranti Tahun Anggaran 2023.

Latar Belakang dan Tujuan:

Peraturan ini ditetapkan untuk melaksanakan ketentuan Pasal 320 Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah, yang mengharuskan Kepala Daerah menyampaikan Rancangan Peraturan Daerah tentang Pertanggungjawaban Pelaksanaan APBD kepada DPRD setelah diperiksa oleh Badan Pemeriksa Keuangan.

Ketentuan Substansial:

Peraturan ini memuat laporan keuangan yang terdiri dari:

Laporan Realisasi Anggaran (LRA)
Laporan Perubahan Saldo Anggaran Lebih
Neraca
Laporan Operasional
Laporan Arus Kas
Laporan Perubahan Ekuitas
Catatan atas Laporan Keuangan

Laporan keuangan tersebut dilampiri dengan laporan kinerja, daftar jumlah pegawai per golongan dan jabatan, serta laporan penggunaan dana desa. Peraturan ini juga merinci selisih antara anggaran dan realisasi pendapatan, belanja, surplus/defisit, penerimaan pembiayaan, dan pengeluaran pembiayaan. Selain itu, diatur pula mengenai laporan perubahan saldo anggaran lebih, laporan operasional, laporan perubahan ekuitas, neraca, dan laporan arus kas.

Bupati Kepulauan Meranti menetapkan Peraturan Bupati tentang Penjabaran Pertanggungjawaban Pelaksanaan APBD sebagai rincian lebih lanjut dari Peraturan Daerah ini.

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REGENT OF MERAΝΤΙ ISLANDS
RIAU PROVINCE

REGIONAL REGULATION OF MERAΝΤΙ ISLANDS REGENCY
NUMBER 6 OF 2024
CONCERNING
ACCOUNTABILITY FOR THE IMPLEMENTATION OF THE
REGIONAL REVENUE AND EXPENDITURE BUDGET
FISCAL YEAR 2023

BY THE GRACE OF GOD ALMIGHTY

REGENT OF MERANTI ISLANDS,

\n\n \n \n

Considering :

that to implement the provisions of Article 320 of Law Number 23 of 2014 concerning Regional Government as amended several times, most recently by Law Number 9 of 2015 concerning the Second Amendment to Law Number 23 of 2014 concerning Regional Government, the Head of Region submits a Draft Regional Regulation on Accountability for the Implementation of the APBD to the DPRD with attached financial statements that have been audited by the Supreme Audit Agency no later than 6 (six) months after the fiscal year ends;
that based on the considerations as referred to in letter a, it is necessary to

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