[{"_1":2,"_115":-5,"_116":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","ea314e8e-6ad4-478e-837f-e0df7361f908","regulationData",{"_36":33,"_37":38,"_111":112,"_113":114},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":82,"_87":82,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":-5,"_109":110},"title","Peraturan Daerah (Perda) Kabupaten Kutai Kertanegara Nomor 12 Tahun 2024 tentang PERTANGGUNGJAWABAN PELAKSANAAN AGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2023","short_title","Peraturan Daerah (Perda) Kabupaten Kutai Kertanegara Nomor 12 Tahun 2024","number","12","year","2024","published_date","2024-08-23","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_6":59,"_54":62,"_63":64},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[67],{"_6":68,"_54":69,"_56":-5},"e91cd4ab-5b65-4518-bb06-9f250e3c12b7","Anggaran Belanja Daerah","tags",[],"location","Pemerintah Kabupaten Kutai Kertanegara","place_of_enactment","Tenggarong","theme","PERTANGGUNGJAWABAN PELAKSANAAN AGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2023","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

APBD - Pelaksanaan - pertanggungjawaban
2024
Peraturan Daerah (Perda) NO. 12, LD 2024/176
Peraturan Daerah (Perda) TENTANG PERTANGGUNGJAWABAN PELAKSANAAN AGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2023
ABSTRAK:	\n \n Ketentuan Pasal 320 ayat (1) Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah menyebutkan Bupati menyampaikan Rancangan Peraturan Daerah tentang Pertanggungjawaban Pelaksanaan Anggaran Pendapatan dan Belanja Daerah kepada Dewan Perwakilan Rakyat Daerah dengan dilampiri laporan keuangan yang telah diperiksa oleh Badan Pemeriksa Keuangan paling lambat 6 (enam) bulan setelah tahun anggaran berakhir. Untuk melaksanakan ketentuan Pasal 23 ayat (4) Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah, perlu menetapkan Peraturan Daerah tentang Pertanggungjawaban Pelaksanaan Anggaran Pendapatan dan Belanja Daerah Tahun 2023. \n Pasal 18 ayat (6) UUD NRI Tahun 1945; UU No. 27 Tahun 1959 sebagaimana telah beberapa kali diubah terakhir dengan UU No. 8 Tahun 1965; UU No. 23 Tahun 2014 sebagaimana telah beberapa kali diubah terakhir dengan UU No. 6 Tahun 2023; PP No. 12 Tahun 2019 \n Peraturan ini mengatur tentang pertanggungjawaban pelaksanaan Anggaran Pendapatan dan Belanja Daerah Tahun 2023. \n \n
CATATAN:	\n \n Peraturan Daerah (Perda) ini mulai berlaku pada tanggal 23 Agustus 2024. \n Ketentuan mengenai penjabaran pertanggungjawaban pelaksanaan APBD Tahun 2023 diatur dengan Peraturan Bupati. \n 7 hlm. \n \n

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Peraturan Daerah ini mengatur tentang pertanggungjawaban pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Kutai Kartanegara Tahun Anggaran 2023. Laporan keuangan yang menjadi dasar pertanggungjawaban meliputi:

Laporan Realisasi Anggaran (LRA) yang mencakup pendapatan, belanja, transfer, surplus/defisit, pembiayaan daerah, dan Sisa Lebih Pembiayaan Anggaran (SILPA).
Laporan Perubahan Saldo Anggaran Lebih (SAL).
Laporan Operasional (LO) yang mencakup pendapatan-LO, beban, kegiatan non-operasional, dan surplus/defisit-LO.
Laporan Perubahan Ekuitas.
Neraca yang mencakup aset, kewajiban, dan ekuitas.
Laporan Arus Kas.
Catatan atas Laporan Keuangan (CaLK) yang memberikan informasi kuantitatif dan kualitatif atas pos-pos laporan keuangan.

Laporan keuangan tersebut dilampiri dengan laporan kinerja dan ikhtisar Laporan Keuangan Badan Usaha Milik Daerah/Perusahaan Daerah. Rincian lebih lanjut mengenai realisasi anggaran, perubahan SAL, operasional, perubahan ekuitas, neraca, arus kas, dan catatan atas laporan keuangan tercantum dalam lampiran yang merupakan bagian tidak terpisahkan dari Peraturan Daerah ini.

Penjabaran lebih lanjut mengenai pertanggungjawaban pelaksanaan APBD Tahun 2023 akan diatur dengan Peraturan Bupati.

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COPY
REGENT OF KUTAI KARTANEGARA

REGIONAL REGULATION OF KUTAI KARTANEGARA REGENCY
NUMBER 12 OF 2024
ON
ACCOUNTABILITY FOR THE IMPLEMENTATION OF THE REVENUE AND
EXPENDITURE BUDGET OF THE REGION IN 2023

WITH THE BLESSINGS OF GOD ALMIGHTY

REGENT OF KUTAI KARTANEGARA,

\n\n \n \n

Considering:

that the provision of Article 320 paragraph (1) of Law Number 23 of 2014 on Regional Government states that the Regent shall submit a draft Regional Regulation on accountability for the implementation of the Revenue and Expenditure Budget of the Region to the Regional House of Representatives with the financial statements audited by the Audit Board of Indonesia no later than 6 (six) months after the end of the fiscal year;
that to implement the provisions of Article 23 paragraph (4) of Government Regulation Number 12 of 2019 on Regional Financial Management, it is necessary to stipulate a Regional

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