ahmedheakl/docatlas_instruct huggingface dataset:
Pemerintah Kabupaten Purbalingga

BAPPELITBANGDA KABUPATEN PURBALINGGA

Catatan atas Laporan Keuangan

Untuk Tahun yang Berakhir 31 Desember 2022

Realisasi Belanja Pegawai pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Purbalingga Tahun 2022 sebesar Rp . 3.670.082.586,00 atau 98,25% dari anggaran yang ditetapkan. Realisasi Belanja Pegawai tersebut merupakan 49,97 % dari total realisasi Belanja Daerah dan 51,21% dari Belanja Operasi pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Purbalingga Tahun 2022 Rincian Belanja Pegawai pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Purbalingga Tahun 2022 adalah sebagai berikut :

2022	2021	Kenaikan/ (Penurunan)
Anggaran (Rp)	Realisasi (Rp)	%	Realisasi (Rp)	Rp	%
Gaji &Tunjangan	2.100.564.000	2.048.484.711	97,52	2.060.534.957	(12.050.246)	(0,58)
Gaji Pokok PNS	1.429.460.000	1.411.296.980	98,73	1.464.535.860	(53.238.88)	(3,64)
T Keluarga	171.773.000	170.007.556	98,97	156.005.387	14.002.169	8,98
T Jabatan	214.270.000	212.650.000	99,24	185.430.000	27.220.000	14,68
T Fung PNS	6.992.000	6.634.850	94,89	0	0	0
T Fungsional Umum PNS	14.954.000	15.215.000	101,75	28.535.000	(13.320.000)	(46,68)
T Beras	96.620.000	95.884.080	99,24	94.797.780	1.086.300	1,15
T PPh/ Khusus	20.935.000	10.314.998	49,27	6.812.890	3.502.108	51,40
Pemb Gaji	20.000	19.734	98,67	21.696	(1.962)	(9,04)
I. Jaminan Kesehatan	124.892.000	114.811.970	91,93	112.446.114	2.365.856	2,10
Iuran JKK	2.947.000	2.912.375	98,83	2.987.541	(75.166)	(2,52)
Iuran JKM	8.840.000	8.737.168	98,84	8.962.689	(225.521)	(2,52)
Iuran simpanan Peserta tabungan perumahan rakyat	8.861.000	0	0	0	0	0
Belanja Tambahan Penghasilan ASN	1.543.562.000	1.532.397.875	99,28	1.269.146.500	(263.251.375)	(20,74)
Berdasarkan Beban Kerja ASN	1.543.562.000	1.532.397.875	99,28	1.032.532.500	(499.865.375)	(48,41)
Berdasarkan Kondisi Kerja ASN	0	0	0	236.614.000	236.614.000	100,00
Tambahan Penghasilan berdasarkan Pertimbangan Obyektif Lainnya ASN	91.400.000	89.200.000	97,59	100.510.000	(11.310.000)	(11,25)
Belanja honorarium	86.000.000	83.800.000	97,44	97.510.000	(13.710.000)	(14,06)
Belanja Jasa Pengelolaan BMD	5.400.000	5.400.000	100	3.000.000	2.400.000	80
Jumlah	3.735.526.000	3.670.082.586	98,25	3.430.191.457	286.611.621	8,36

Halaman 12
- disalurkan kembali kepada masyarakat/kelompok masyarakat demikian seterusnya (bergulir);
- (5)) daerah dapat menarik kembali dana bergulir dengan (5)) daerah dapat menarik kembali dana bergulir dengan pertimbangan tertentu.
- Pengeluaran dana bergulir diakui sebagai Pengeluaran Pembiayaan yang disajikan dalam Laporan Realisasi Anggaran maupun Laporan Arus Kas. Pengeluaran Pembiayaan tersebut dicatat sebesar jumlah kas yang dikeluarkan untuk dana bergulir tersebut.
- Investasi non permanen dalam bentuk Dana Bergulir pada saat perolehan dana bergulir dicatat sebesar harga perolehan daba bergulir, yaitu sebesar jumlah kas yang dikeluarkan dalam rangka perolehan dana bergulir. Tetapi secara periodik, Pemerintah Daerah melakukan penyesuaian terhadap Dana Bergulir.
- Pengeluaran Dana Bergulir diakui sebagai Pengeluaran Pembiayaan yang disajikan dalam Laporan Realisasi Anggaran maupun Laporan Arus Kas. Pengeluaran Pembiayaan tersebut dicatat sebesar jumlah kas yang dikeluarkan dalam rangka Dana Bergulir.
- Dana Bergulir disajikan di Neraca sebagai Investasi Jangka Panjang-Investasi Non Permanen-Dana Bergulirberdasarkan nilai yang dapat direalisasikan, dilaksanakan dengan mengurangkan perkiraan Dana Bergulir Diragukan Tertagih dari Dana Bergulir yang dicatat sebesar nilai perolehan, ditambah dengan perguliran dana yang berasal dari pendapatan dana bergulir.
- Dana Bergulir dapat dihapuskan jika Dana Bergulir tersebut benar-benar sudah tidak tertagih dan penghapusannya mengikuti ketentuan yang berlaku.Agar dalam penyajian nilai yang tercatat di Neraca dapat menggambarkan nilai bersih net realizable value yang dapat direalisasikan ( ) maka harus dilakukan penyesuaian secara periodik terhadap nilai perolehan dana bergulir. Penatausahaan dan penyajian selayaknya akun Piutang perlu diterapkan dengan aging mengelompokkan umur dana bergulir sesuai dengan jatuh temponya ( schedule ) untuk menentukan nilai yang dapat direalisasikan atas dana bergulir.
- Alat untuk menyesuaikan niali Investasi Non Permanen Dana Bergulir adalah dengan melakukan penyisihan Investasi Non Permanen Dana Bergulir Diragukan Tertagih.
- Kebijakan Akuntansi penyisihan Investasi Non Permanen Dana Bergulir Diragukan Tertagih adalah sebagai berikut:
«Обеспечение доступным и комфортным жильем населения Сальского городского поселения» (Иные закупки товаров, работ и услуг для обеспечения государственных (муниципальных) нужд)
ЖИЛИЩНО - КОММУНАЛЬНОЕ ХОЗЯЙСТВО	951	05	83 276.4	84 721.0
Жилищное хозяйство	951	05	01	805.0	805.0
Расходы на прочие мероприятия по жилищному хозяйству в рамках подпрограммы «Развитие территорий жилищного строительства в Сальском городском поселении» муниципальной программы «Обеспечение доступным и комфортным жильем населения Сальского городского поселения» (Иные закупки товаров, работ и услуг для обеспечения государственных (муниципальных) нужд)	951	05	01	02 2 00 29270	240	150.0	150.0
Мероприятия по антитеррористической защищенности объектов социальной сферы в рамках подпрограммы «Профилактика экстремизма и терроризма» муниципальной программы Сальского городского поселения «Обеспечение общественного порядка и противодействие преступности» (Иные закупки товаров, работ и услуг для обеспечения государственных (муниципальных) нужд)	04 1 00 29250	240	03	14	1 380.0	1 380.0
Муниципальная программа Сальского городского поселения «Защита населения и территории от чрезвычайных ситуаций, обеспечение пожарной безопасности и безопасности людей на водных объектах»	05 0 00 00000	6 407.9	6 407.9
Подпрограмма «Пожарная безопасность»	05 1 00 00000	874.9	874.9
RANNSÓKNARVERKEFNI

Vinnuheiti rannsóknarverkefnis:	…

Verkefnið í hnotskurn (100-150 orð):
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Vinnuheiti rannsóknarverkefnis á ensku:	…

Verkefnið í hnotskurn á ensku (100-150 orð):
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Page 4 of 6 HVS 25.11.2015
Расходы на возмещение предприятиям жилищно - коммунального хозяйства части платы граждан за коммунальные услуги в рамках подпрограммы «Создание условий для обеспечения качественными коммунальными услугами населения Сальского городского поселения» муниципальной программы Сальского городского поселения «Обеспечение качественными жилищно - коммунальными услугами населения Сальского городского поселения» (Субсидии юридическим лицам (кроме некоммерческих организаций), индивидуальным предпринимателям, физическим лицам)	03 2 00 29280	810	05	02	20.0
Расходы Администрации Сальского городского поселения, направленные на формирование уставного фонда муниципального унитарного предприятия Сальского городского поселения, оказывающие услуги в сфере жилищно - коммунального хозяйства в рамках подпрограммы «Создание условий для обеспечения качественными коммунальными услугами населения Сальского городского поселения» муниципальной программы Сальского городского поселения «Обеспечение качественными жилищно - коммунальными услугами населения Сальского городского поселения» (Субсидии юридическим лицам (кроме некоммерческих организаций), индивидуальным предпринимателям, физическим лицам)	03 2 00 29090	240	05	02	1 500.0
7

Ákvæði VI. kafla laga um fjármálafyrirtæki, nr. 161/2002, gilda umeignarhluti og meðferð þeirra.

- 14. gr.

#### Afturköllun starfsleyfis.

Fjármálaeftirlitið getur afturkallað starfsleyfi rekstrarfélags, í heild eða að hluta, ef:

- Rekstrarfélag óskar sjálft eftir því.
- Rekstrarfélag nýtir ekki starfsleyfið innan tólf mánaða frá því að það var veitt, afsali sér ótvírætt leyfinu eða hættir að stunda þá starfsemi sem starfsleyfið tekur til í meira en sex mánuði samfellt.
- Rekstrarfélag hefur öðlast starfsleyfið á grundvelli rangra upplýsinga eða á annan óeðli- legan hátt.
- Rekstrarfélag uppfyllir ekki lengur skilyrði sem voru til grundvallar starfsleyfi.
- Rekstrarfélag fullnægir ekki kröfu um áhættugrunn skv. 84. gr. e laga um fjármálafyrir- tæki, nr. 161/2002, ef rekstrarfélag hefur starfsheimildir skv. 3. mgr. 5. gr.
- Rekstrarfélag brýtur gróflega eða ítrekað gegn lögum þessum eða stjórnvaldsfyrirmælum settum með stoð í þeim.
- Rekstrarfélag brýtur gegn ákvæðum annarra laga sem varðað getur afturköllun starfsleyf- is.

Afturköllun á starfsleyfi rekstrarfélags skal tilkynnt stjórn rekstrarfélags og rökstudd skrif- lega. Fjármálaeftirlitið skal birta tilkynningu um afturköllunina opinberlega.

III. KAFLI

### Skilyrði fyrir starfsemi rekstrarfélaga og skipulagskröfur

- 15. gr.

#### Almenn skilyrði.

Rekstrarfélag skal ávallt:

- Viðhafa eðlilega og heilbrigða viðskiptahætti og venjur, þ.m.t. starfa af heiðarleika, fag- mennsku, kostgæfni og sanngirni og starfa með hagsmuni verðbréfasjóða sem það rekur, eigenda hlutdeildarskírteina og heilleika markaða að leiðarljósi.
- Hafa getu, þekkingu og verklag sem nauðsynlegt er til að sinna starfsemi rekstrarfélags með tilhlýðilegum hætti.
- Grípa til allra sanngjarnra ráðstafana til að koma í veg fyrir hagsmunaárekstra. Verði ekki hjá hagsmunaárekstrum komist ber rekstrarfélagi að greina, stýra, vakta og upplýsa verð- bréfasjóð, fjárfesta og aðra eftir því sem við á um hagsmunaárekstra til að koma í veg fyrir skaðleg áhrif á hagsmuni verðbréfasjóða og fjárfesta þeirra og til að tryggja sann- gjarna meðhöndlun verðbréfasjóða í rekstri rekstrarfélags.
- Starfa í samræmi við lög og reglur sem eiga við hverju sinni svo því sé unnt að gæta hagsmuna verðbréfasjóða, fjárfesta þeirra og heilleika markaðarins.

Meiri hluti stjórnarmanna rekstrarfélags skal vera óháður móðurfélagi og vörsluaðila sjóða í rekstri rekstrarfélags. Stjórnarmaður rekstrarfélags má ekki vera stjórnarmaður eða lykil- starfsmaður móðurfélags rekstrarfélagsins eða stjórnarmaður eða starfsmaður vörsluaðila sjóða í rekstri rekstrarfélags. Stjórnarmaður vörsluaðila sjóða í rekstri rekstrarfélags má ekki vera stjórnarmaður eða starfsmaður rekstrarfélags. Rekstrarfélag skal ávallt búa yfir viðeigandi mannauði og nauðsynlegri tækni til að geta rekið verðbréfasjóði á fullnægjandi hátt með hliðsjón af eðli þeirra. Í þessu felst meðal annars:

- Eftirlit með rekstri og bókhaldi.
documents documents were covered by such confidentiality (see , cited above, § 30, with further references). The lack of procedural safeguards at the material time is confirmed by the subsequent legislative amendments of 17 April 2017 (see paragraph 94 above). These, however, did not affect the applicants ' situations prior to that date. At the material time, there existed no possibility of ensuring the presence of a representative of a Bar association or of having an investigating judge decide whether or not particular documents or objects could be used by the investigation if the applicants objected to it on the grounds of professional confidentiality Robathin v. Austria (compare with , no. 30457/06, § 48, 3 July 2012). The presence of attesting witnesses was not a sufficient safeguard, as they were lay people without legal qualifications, unable to identify privileged Yuditskaya material (see , cited above, § 30, with further references). Moreover, as regards the data held on the applicants ' electronic devices which were seized by the investigators, it does not seem that any sort of sifting procedure was followed during the searches (ibid.). 133. Even the existing safeguards, such as having recourse to legal assistance during a search, were unavailable to at least one applicant on the pretext that her lawyer had arrived at the scene belatedly when the search had already begun (application no. 32324/06, see paragraph 17 above). It is not clear how a lawyer could have appeared at the beginning of a search, given that the applicant had not been notified about the search in advance and the time at which the search had started had not been chosen by her. ex post facto 134. In application no. 2397/11 the procedure of the judicial review was deficient on account of the first-instance court ' s decision to bar Mr Balyan, Mr Sokolov and Mr Solovyev from making submissions to the court (see paragraph 42 above). The court offered a restrictive interpretation of Article 165 § 3 of the CCrP (see paragraph 90 above). It did not take into account that the search had already taken place ex and that there was accordingly no need for the kind of secrecy required in parte proceedings. Moreover, that restrictive interpretation appears to have been at variance with the case-law of the Constitutional Court (see paragraph 91 above), according to which that provision did not prevent those concerned from participating in a judicial review of the search. Thus the Court finds that Mr Balyan, Mr Sokolov and Mr Solovyev were ex post facto restricted in their right to participate in the judicial review of the search. 135. In application no. 19667/16 (second search), the appeal court refused to examine the applicant ' s appeal complaint against the court search warrant on the grounds that the criminal case against third persons, within the framework of which that warrant had been issued, had been by that moment sent for trial. The Court has not been provided with an explanation as to why the fact of pending criminal proceedings against third persons should have affected the applicant ' s right to verify the lawfulness of the
selektif. Bantuan ini diberikan kepada kelompok-kelompok masyarakat yang mengalami masalah sosial yaitu rendahnya tingkat pendidikan yang disebabkan karena banyaknya daerah miskin. Perbandingan Realisasi Belanja Bantuan Sosial TA 2016 dan 2015 NAIK URAIAN REALISASI T.A. 2016 REALISASI T.A 2015 (TURUN) % Penerima Bantuan melalui Kantor Akuntansi 100.000.000 70.000.000 42,86 Istimewa Jayapura Penerima Bantuan melalui Kantor Akuntansi 40.000.000 30.000.000 33,33 Istimewa Biak Penerima Bantuan melalui Kantor Akuntansi 60.000.000 40.000.000 50,00 Istimewa Merauke Jumlah Belanja Kotor 200.000.000 140.000.000 42,86 Pengembalian 0 0 Jumlah Belanja 200.000.000 140.000.000 42,86
from regular material (Resolution 33P/2015 of 17 December 2015). Since 17 April 2017 a new Article 450.1 of the CCrP provides that an advocate ' s premises may be searched only if he or she is a suspect in a criminal investigation, on the basis of a court warrant, and in the presence of a representative from the relevant collegium of advocates. A crime-scene examination at an advocate ' s premises may exceptionally be carried out without those conditions being complied with.

### C. Seizure and retention as material evidence

95. Article 81 § 4 of the CCrP provides that objects seized during an investigation but not retained as material evidence should be returned to the people from whom they were seized. Since 28 June 2012 such objects include electronic data-storage devices, which may be returned to their owner after inspection and other necessary investigative actions, if this does not compromise the evidence. 96. Since 3 July 2016 a new Article 81.1 of the CCrP provides that an investigator must take a decision to retain a seized object as material evidence within ten days of the seizure. If the number of seized objects is considerable or if there are other objective circumstances, the period may be extended to thirty days. Seized objects which are not to be retained as material evidence have to be returned within five days of the expiry of the above-mentioned periods. 97. Since 27 December 2018 Article 164 § 4.1 of the CCrP prohibits an unreasonable use of measures which could interrupt lawful activities of legal persons or individual businessmen, including seizure of electronic data-storage devices within the framework of investigations of certain offences, subject to a number of exceptions. Under Article 164.1 § 3 an investigator may copy information contained on electronic data-storage devices.

### D. Judicial review

#### 1. The OSAA

98. A judicial decision authorising operational-search measures, including a search of premises, is not amenable to appeal. However, a person concerned may challenge before a court the actions of the authorities carrying out operational-search activities, even where those actions were authorised by a court (section 5(3) and (9), and Constitutional Court decision no. 86-O of 14 July 1998). 99. The Plenary Supreme Court, in its Ruling no. 1 of 10 February 2009, held that actions of officials or State agencies conducting operational-search activities at the request of an investigator could be challenged in accordance with the procedure prescribed by Article 125 § 4 of the CCrP.
#### Hálka

Mikilvægt er að huga að hálkuvörnum í kringum skóla. Skýr verkaskipting þarf að vera á meðal starfsmanna sveitarfélaga hvað hálkuvarnir varðar. Áður en starfsemi hefst í skólanum þarf að vera búið að hálkuverja. Sama gildir umsnjómokstur. Þar sem því verður við komið ættu gönguleiðir að skólabyggingum að vera hálkuvarðar t.d. með hita undir gangstéttum/göngustígum. Ef ekki er hiti undir gangstéttum/göngustígum er mikilvægt að rekstraraðili sjái til þess að leysa þann vanda með söltun eða sandburði. Æskilegt er að rekstraraðili geri leiðbeiningar um hálkuvarnir í samvinnu við skólastjóra. Ganga þarf úr skugga um að þær séu virkar. Bílastæði geta oft verið mjög hál og því mikilvægt að þar séu gerðar sambærilegar ráðstafanir.

#### Leikvallatæki

Leikvallatæki þurfa að uppfylla kröfur reglugerðar umöryggi leikvallatækja og svæða og eftirliti með þeim nr. 942/2002. Í reglugerð umöryggi leikvallatækja og leiksvæða og eftirlit meðþeim nr. 942/2002 kemur fram að:

• þarf leiðbeiningum framleiðenda umviðhald á leikvallatækjum. • þarf leiðbeiningum framleiðenda umviðhald á leikvallatækjum. Rekstraraðili er ábyrgur fyrir að framkvæma reglubundið eftirlit meðleikvallatækjum. • Innra eftirlit skal framkvæmasamkvæmtgátlistaogíþvískalvera slysaskráning. Í innra eftirliti • þarf að tilgreina til hvaða úrbóta skal grípa þegar frávik verða frá ákvæðum reglugerðarinnar og hvenær úrbótum var lokið. Mælt er meðaðinnra eftirlit sé hluti af gæðahandbók. Ábyrgðaraðili innra eftirlits gerir rekstraraðila viðvart um það sem aflaga fer og bendir á • nauðsynlegar úrbætur. Rekstraraðili gerir nauðsynlegar úrbætur eða tekur leikvallatæki úr notkun.

Á heimasíðu Umhverfisstofnunar má finna upplýsingar og handbækur um skoðanir á ástandi leiksvæða og leikvallatækja. Þar eru einnig tillögur að gátlistum fyrir reglubundið eftirlit með leikvallatækjum.
- government agencies, nationally and in states and territories where the NDIS Commission has or will havejurisdiction
- ⚫ an engagement framework that guides our commitment to external ⚫ an engagement framework that guides our commitment to external engagement and communication activities
- ⚫ the worker orientation module, which explains the obligations of workers ⚫ the worker orientation module, which explains the obligations of workers under the NDIS Code of Conduct from the perspective of NDISparticipants
- ⚫ policy and governance to guide our compliance and enforcement ⚫ policy and governance to guide our compliance and enforcement activities.

##### Transition

Formal agreement was received from state and territory disability ministers transitioning to the NDIS Commission from 1 July 2019 (QLD, NT, ACT, TAS and VIC) to becoming participating jurisdictions for the purposes of the National Disability Insurance Scheme Act 2013. This was formalised on 2 April 2019 when the National Disability Insurance Scheme Amendment (Participating Jurisdiction) Specification 2019 instrument was registered on the Federal Register of Legislation. Key activities for transition included:

- ⚫ communication and engagement with state and territory governments, ⚫ communication and engagement with state and territory governments, providers and participants
- ⚫ transfer of registration and provider phasing data from the NDIA to the NDIS ⚫ transfer of registration and provider phasing data from the NDIA to the NDIS Commission
- ⚫ through legislative, policy and operational changes needed to give effect to ⚫ through legislative, policy and operational changes needed to give effect to the newarrangements
- ⚫ information sharing arrangements with regulatory and complaints bodies ⚫ information sharing arrangements with regulatory and complaints bodies in each jurisdiction and detailing the operational pathways for information sharing between the NDIS Commission and key agencies, such as police, coroners' offices, community visitors and guardianship bodies.

##### Establishment of avenues for contact

We established a Contact Centre to act as the first point of contact for NDIS participants, their families and carers, service providers, disability workers, advocates and the public. During the reporting period we also established offices and state teams in NSW and SA and carried out establishment activities for planned new offices in TAS, QLD, VIC, ACT, and the NT, along with recruitment and onboarding of staff in these jurisdictions. State and territory teams deliver the NDIS Commission's responsibilities in a flexible and responsive manner, including through local interaction with participants, others who make complaints, and local providers, as well as monitoring local issues and trends.
Мероприятия в области жилищного хозяйства в рамках подпрограммы «Развитие жилищного хозяйства в Сальском городском поселении» муниципальной программы Сальского городского поселения «Обеспечение качественными жилищно - коммунальными услугами населения Сальского городского поселения» (Иные закупки товаров, работ и услуг для обеспечения государственных (муниципальных) нужд)	951	05	01	03 1 00 29040	240	655.0	655.0
Коммунальное хозяйство	951	05	02	10 375.2	7 317.9
Расходы на содержание, текущий ремонт объектов водопроводно - канализационного хозяйства в рамках подпрограммы «Создание условий для обеспечения качественными коммунальными услугами населения Сальского городского поселения» муниципальной программы Сальского городского поселения «Обеспечение качественными жилищно -	951	05	02	03 2 00 29050	240	3 712.5	3 773.5
- 2.3 Ketentuan perundang-undangan yang menjadi landasan kegiatan operasional

##### Landasan Hukum

Pelaporan Keuangan Pemerintah Daerah diselenggarakan berdasarkan peraturan perundang-undangan yangmengaturkeuangandaerahantaralain :

- 1. Undang-Undang Nomor 17 Tahun2003 tentang Keuangan Negara;
- 2. Undang-Undang Nomor 1Tahun2004 tentang Perbendaharaan Negara;
- 3. Undang-UndangNomor15Tahun 2004tentangPemeriksaan Pengelolaan danTanggung Jawab KeuanganNegara;
- 4. Undang - Undang Nomor 32 Tahun2004tentangPemerintahanDaerah sebagaimana telah keduakalidenganUndang - UndangNomor12Tahun2008tentangPerubahanKeduaatas Undang-UndangNomor32Tahun2004 tentang Pemerintahan Daerah;
- 5. Undang-Undang Nomor33Tahun2004tentangPerimbanganKeuanganAntaraPemerintah Pusat dan Pemerintah Daerah;
- 6. PeraturanPemerintahRINomor 58Tahun2005tentangPengelolaanKeuanganDaerah;
- 7. PeraturanMenteridalam NegeriNomor59Tahun2009 tentang Perubahan Atas Peraturan Menteri DalamNegeriNomor13 Tahun2006tentangPedomanPengelolaanKeuangan Daerah;
- 8. PeraturanPemerintahNomor 71tahun2010tentangStandar AkuntandiPemerintah;
- 9. PeraturanMenteriDalamNegeriNomor64Thun2013tentangPenerapanStandarAkuntansi PemerintahBerbasisAkrualPadaPemerintahDaerah.