Soal Perbaikan Praktikum Akuntansi Lembaga

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| By Muttaqin
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Muttaqin
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Quizzes Created: 4 | Total Attempts: 17,481
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Soal Perbaikan Praktikum Akuntansi Lembaga - Quiz

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Questions and Answers
  • 1. 

    Pertumbuhan  ekonomi.  tingkat  inflasi,  tenaga  kerja,  nilai  tukar  mata  uang,  infrastruktur, struktur produksi, arus modal dalam negeri, cadangan devisa, utang dan bantuan Iuar negeri dan pertumbuhan pendapatan per kapita (GNP/GDP) merupakan komponen lingkungan sektor publik faktor ...

    • A.

      Politik

    • B.

      Kultur

    • C.

      Ekonomi

    • D.

      Demografi

    • E.

      Otonomi

    Correct Answer
    C. Ekonomi
    Explanation
    The correct answer is "ekonomi" because the question asks for the component of the public sector environmental factors, and all the other options (politik, kultur, demografi, otonomi) are not related to the economy. The given passage also mentions various economic factors such as economic growth, inflation rate, workforce, exchange rate, infrastructure, production structure, domestic capital flow, foreign exchange reserves, debt and foreign aid, and per capita income growth. Therefore, "ekonomi" is the most appropriate choice.

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  • 2. 

    Hubungan negara dan masyarakat, legitimasi pemerintah, tipe rezim yang berkuasa, ideologi negara, elit politik dan massa, jaringan internasional, kelembagaan merupakan komponen lingkungan sektor publik faktor ...

    • A.

      Politik

    • B.

      Otonomi

    • C.

      Ekonomi

    • D.

      Belanja

    • E.

      Anggaran

    Correct Answer
    A. Politik
    Explanation
    The correct answer is "politik". The given question is discussing the components of the public sector environment that affect government legitimacy, and all the options provided are related to different aspects of the public sector. However, only "politik" directly relates to the relationship between the state and society, government legitimacy, regime type, state ideology, political elites, and the masses. Therefore, "politik" is the most suitable answer in this context.

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  • 3. 

    Keragaman  suku,  ras,  agama, bahasa  dan  budaya,  sistem  nilai  di  masyarakat,  historis, sosiologi masyarakat,  karakteristik masyarakat,  tingkat  pendidikan  merupakan komponen lingkungan  sektor publik faktor ..

    • A.

      Otonomi

    • B.

      Ekonomi

    • C.

      Kultural

    • D.

      Anggaran

    • E.

      Pengendalian

    Correct Answer
    C. Kultural
    Explanation
    The given answer "kultural" is correct because the passage mentions various cultural aspects such as ethnicity, religion, language, and values, which are components of the cultural environment in the public sector. This suggests that the passage is discussing the cultural factor in the environment.

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  • 4. 

    Pertumbuhan  penduduk,  struktur  usia  penduduk,  migrasi,  tingkat  kesehatan adalah komponen lingkungan sektor publik faktor ...

    • A.

      Otonomi

    • B.

      Ekonomi

    • C.

      Demografi

    • D.

      Anggaran

    • E.

      Materialitas

    Correct Answer
    C. Demografi
    Explanation
    The correct answer is "demografi". The question is asking for the factors that are components of the public sector environment, and the options given are "otonomi" (autonomy), "ekonomi" (economy), "demografi" (demography), "anggaran" (budget), and "materialitas" (materiality). Out of these options, only "demografi" is directly related to the components mentioned in the question, such as population growth, age structure, and migration. Therefore, "demografi" is the most appropriate answer.

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  • 5. 

    Aset  dicatat  sebesar  pengeluaran  kas  atau  sebesar  nilai  wajar  dari  imbalan  (consideration) untuk memperoleh aset tersebut pada saat perolehan. Hal ini merupakan prinsip akuntansi pemerintah yang disebut...

    • A.

      Nilai historis

    • B.

      Konsistensi

    • C.

      Penyajian wajar

    • D.

      Realisasi

    • E.

      Basis akuntansi

    Correct Answer
    A. Nilai historis
    Explanation
    The correct answer is "nilai historis". The explanation for this is that according to the given statement, assets are recorded at either the cash expenditure or the fair value of the consideration to acquire the asset at the time of acquisition. This principle of accounting in government is known as "nilai historis" or historical cost, which means that assets are recorded at their original cost rather than their current market value or inflation-adjusted value.

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  • 6. 

    Perlakuan akuntansi diterapkan dari periode ke  periode oleh suatu entitas pelaporan selalu sama. Metode akuntansi dapat diubah, jika metode yang baru mampu memberikan informasi yang lebih baik dibanding sebelumnya. Hal ini merupakan prinsip akuntansi pemerintah yang disebut ...

    • A.

      Basis akuntansi

    • B.

      Nilai historis

    • C.

      Realisasi

    • D.

      Konsistensi

    • E.

      Penyajian wajar

    Correct Answer
    D. Konsistensi
    Explanation
    The correct answer is "konsistensi". This is because the question states that accounting treatment is applied consistently from period to period by a reporting entity. This means that the entity follows the same accounting method and principles over time. However, the answer options "basis akuntansi", "nilai historis", "realisasi", and "penyajian wajar" do not align with the concept of consistency in accounting. Therefore, "konsistensi" is the most appropriate answer as it reflects the principle of consistent application of accounting methods.

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  • 7. 

    Faktor  pertimbangan  sehat  bagi  penyusun  laporan  keuangan  diperlukan  ketika  menghadapi ketidakpastian peristiwa dan keadaan tertentu. Hal ini merupakan prinsip akuntansi pemerintah yang disebut...

    • A.

      Konsistensi

    • B.

      Realisasi

    • C.

      Nilai historis

    • D.

      Basis akuntansi

    • E.

      Penyajian wajar

    Correct Answer
    E. Penyajian wajar
    Explanation
    The correct answer is "penyajian wajar". The explanation for this is that penyajian wajar refers to the principle of presenting financial statements in a manner that is fair, transparent, and understandable to the users. This principle is important in situations where there is uncertainty in events and circumstances, as it ensures that the financial information is presented in a way that accurately reflects the economic reality and provides reliable information for decision-making.

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  • 8. 

    Pendapatan yang tersedia dan telah diotorisasikan melalui anggaran pemerintah pada suatu tahun fiskal  akan  direalisasikan  untuk  membayar  hutang  dan  belanja  dalam  periode  tersebut.  Hal  ini merupakan prinsip akuntansi pemerintah yang disebut ...

    • A.

      Realization

    • B.

      Periodicity

    • C.

      Consistency

    • D.

      Fair presentation

    • E.

      Full disclosure

    Correct Answer
    A. Realization
    Explanation
    The given correct answer is "realization". Realization refers to the process of converting the available and authorized income through the government budget into actual payments for debts and expenses within a specific fiscal period. This principle ensures that the government's financial transactions are accurately recorded and reflected in the financial statements.

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  • 9. 

    Kegiatan akuntansi dan pelaporan keuangan perlu dibagi menjadi periode pelaporan sehingga kinerja entitas dapat diukur dan posisi sumber daya yang dimilikinya dapat ditentukan. Hal ini merupakan prinsip akuntansi pemerintah yang disebut ...

    • A.

      Consistency

    • B.

      Realization

    • C.

      Periodicity

    • D.

      Full disclosure

    • E.

      Fair presentation

    Correct Answer
    C. Periodicity
    Explanation
    The correct answer is periodicity. The explanation for this answer is that the principle of periodicity in government accounting and financial reporting states that activities should be divided into reporting periods. This is important in order to measure the performance of the entity and determine its resource position. By dividing the activities into specific time periods, it allows for a systematic and regular reporting of financial information, which aids in decision-making and assessing the financial health of the entity.

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  • 10. 

    Laporan keuangan menyajikan secara lengkap informasi yang dibutuhkan oleh pengguna yaitu laporan keuangan dapat ditempatkan pada lembar muka (on the face) laporan keuangan atau Catatan atas Laporan Keuangan. Hal ini merupakan prinsip akuntansi pemerintah yang disebut ...

    • A.

      Realization

    • B.

      Periodicity

    • C.

      Consistency

    • D.

      Fair presentation

    • E.

      Full disclosure

    Correct Answer
    C. Consistency
    Explanation
    The correct answer for this question is consistency. Consistency is a principle of government accounting that requires financial information to be presented in a consistent manner from one period to another. This ensures that users of the financial statements can compare information over time and make informed decisions. By applying consistency, the financial statements provide reliable and comparable information, enhancing their usefulness for users.

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  • 11. 

    Mempertanggungjawabkan  pengelolaan  sumber  daya  (khususnya  keuangan)  serta  pelaksanaan kebijakan  pemerintah  dalam  rangka  pencapaian  tujuan  yang  telah  ditetapkan melalui  laporan keuangan secara periodik disebut ...

    • A.

      Antargenerasi

    • B.

      Transparansi

    • C.

      Manajerial

    • D.

      Akuntabilitas

    • E.

      Keseimbangan entitas

    Correct Answer
    D. Akuntabilitas
    Explanation
    The given question asks for the term that refers to the responsibility for managing resources, particularly finances, and implementing government policies to achieve predetermined goals through periodic financial reports. The term that best fits this description is "akuntabilitas," which translates to "accountability" in English. Accountability involves being answerable for one's actions and decisions, especially in terms of financial management and policy implementation.

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  • 12. 

    Menyediakan informasi keuangan yang berguna untuk perencanaan dan pengelolaan keuangan pemerintah serta memudahkan pengendalian yang efektif atas aset, hutang, dan ekuitas dana adalah peranan laporan keuangan ...

    • A.

      Transparansi

    • B.

      Akuntabilitas

    • C.

      Manajerial

    • D.

      Antargenerasi

    • E.

      Keseimbangan entitas

    Correct Answer
    C. Manajerial
    Explanation
    The role of financial statements is to provide useful financial information for government financial planning and management, as well as to facilitate effective control over assets, liabilities, and equity funds. The term "manajerial" refers to the management aspect of financial statements, indicating that they are used by managers to make informed decisions and monitor the financial performance of the government.

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  • 13. 

    Menyediakan  informasi  keuangan  yang  terbuka  bagi  masyarakat  dalam  mewujudkan penyelenggaraan pemerintah yang baik disebut ...

    • A.

      Manajerial

    • B.

      Akuntabilitas

    • C.

      Transparansi

    • D.

      Keseimbangan

    • E.

      Antargenerasi

    Correct Answer
    C. Transparansi
    Explanation
    The correct answer for this question is "transparansi." Transparansi refers to the act of providing open financial information to the public in order to achieve good governance. It involves being transparent and accountable in handling public funds and resources.

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  • 14. 

    Memberikan  informasi  mengenai  kecukupan  penerimaan  pemerintah  untuk  membiayai  seluruh pengeluaran,  dan  apakah  generasi  yang  akan  datang  akan  ikut  menanggung  beban pengeluaran tersebut adalah peranan laporan keuangan ....

    • A.

      Manajerial

    • B.

      Transparansi

    • C.

      Akuntabilitas

    • D.

      Evaluasi kerja

    • E.

      Keseimbangan antargenerasi

    Correct Answer
    A. Manajerial
    Explanation
    Laporan keuangan manajerial memberikan informasi mengenai kecukupan penerimaan pemerintah untuk membiayai seluruh pengeluaran, serta apakah generasi yang akan datang akan ikut menanggung beban pengeluaran tersebut. Dengan laporan keuangan manajerial, pemerintah dapat melakukan evaluasi kerja, memastikan transparansi dan akuntabilitas dalam pengelolaan keuangan, serta mencapai keseimbangan antargenerasi.

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  • 15. 

    Laporan  keuangan  dapat  mempengaruhi  keputusan  pengguna  dengan  membantu  mengevaluasi peristiwa masa lalu atau masa kini. Laporan Keuangan merupakan informasi yang relevan, oleh karena itu informasi harus memiliki ....

    • A.

      Dapat di bandingkan

    • B.

      Umpan balik

    • C.

      Manfaat prediktif

    • D.

      Dapat dipahami

    • E.

      Dapat diverifikasi

    Correct Answer
    C. Manfaat prediktif
    Explanation
    Financial statements can influence user decisions by helping them evaluate past or current events. Since financial statements provide relevant information, they should also have predictive benefits. This means that the information should be useful in predicting future events or outcomes. Therefore, the correct answer is "manfaat prediktif" (predictive benefits).

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  • 16. 

    Laporan keuangan dapat mempengaruhi keputusan pengguna dalam pengambilan keputusan. Hal ini merupakan informasi yang relevan, oleh karena itu informasi harus memenuhi syarat ...

    • A.

      Manlaat umpan balik

    • B.

      Manfaat prediktif

    • C.

      Tepat waktu

    • D.

      Dapat di bandingkan

    • E.

      Dapat di pahami

    Correct Answer
    C. Tepat waktu
    Explanation
    The timeliness of financial reports is crucial for decision-making as it ensures that the information is current and relevant. If financial information is not provided in a timely manner, it may lead to incorrect decisions being made based on outdated or incomplete data. Therefore, the requirement for financial information to be timely is important to ensure that users can rely on it for making informed decisions.

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  • 17. 

    Informasi yang disajikan dalam laporan keuangan dapat diuji, apabila pengujian dilakukan lebih dari sekali oleh pihak yang berbeda, hasilnya tetap menunjukkan simpulan yang tidak berbeda jauh. Hal ini merupakan informasi yang andal yaitu ...

    • A.

      Dapat dibandingkan

    • B.

      Dapat dipahami

    • C.

      Dapat diverifikasi

    • D.

      Manfaat umpan balik

    • E.

      Manfaat prediktif

    • F.

      Dapat dibandingkan s

    Correct Answer
    C. Dapat diverifikasi
    Explanation
    The information presented in financial statements can be verified if multiple parties conduct testing and the results consistently show similar conclusions. This indicates that the information is reliable and can be confirmed through independent verification processes.

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  • 18. 

    Informasi yang disajikan dalam laporan keuangan dapat dipahami oleh pengguna, dan dinyatakan dalam  bentuk  serta  istilah  yang  disesuaikan  dengan  batas  pemahaman  para  pengguna.  Hal  ini merupakan karakteristik kualitatif laporan keuangan yaitu ... 

    • A.

      Dapat diverifikasi

    • B.

      Dapat dibandingkarn

    • C.

      Dapat dipahami

    • D.

      Kemandirian entitas

    • E.

      Keseimbangan entitas

    Correct Answer
    C. Dapat dipahami
    Explanation
    The given answer, "dapat dipahami" (can be understood), is the correct explanation for the characteristic of qualitative financial statements. This means that the information presented in the financial statements should be easily comprehensible to the users. It implies that the financial information should be clear, concise, and presented in a manner that can be easily understood by the intended users. This characteristic ensures that the financial statements serve their purpose of providing relevant and useful information to the users for decision-making.

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  • 19. 

    Setiap  unit  akuntansi  dianggap  sebagai  unit  yang  mandiri  dan  mempunyai  kewajiban  untuk menyajikan laporan keuangan sehingga tidak terjadi kekacauan antar unit instansi pemerintah dalam pelaporan keuangan. Hal ini merupakan asumsi dasar akuntansi pemerintah yaitu asumsi...

    • A.

      Pengawasan

    • B.

      Perencana

    • C.

      Kemandirian entitas

    • D.

      Keseimbangan entitas

    • E.

      Satuan uang

    Correct Answer
    C. Kemandirian entitas
    Explanation
    The explanation for the correct answer, "kemandirian entitas" (entity independence), is that each accounting unit is considered independent and has a responsibility to present financial statements to avoid confusion between government agency units in financial reporting. This assumption ensures that each accounting unit has the autonomy to accurately report its financial position and performance without interference from other units.

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  • 20. 

    Laporan keuangan disusun dengan asumsi bahwa entitas pelaporan akan berlanjut keberadaannya sehingga pemerintah diasumsikan tidak bermaksud melakukan likuiditas atas entitas pelaporan dalam jangka pendek. Hal ini merupakan asumsi dasar akuntansi pemerintah yaitu asumsi ...

    • A.

      Satuan uang

    • B.

      Pengawasan

    • C.

      Perencanaan

    • D.

      Keseimbangan entitas

    • E.

      Kemandirian entitas

    Correct Answer
    D. Keseimbangan entitas
    Explanation
    The correct answer, "keseimbangan entitas," refers to the assumption of accounting in government that the reporting entity will continue to exist and operate in the foreseeable future. This assumption implies that the government does not intend to liquidate the reporting entity in the short term. It is a fundamental assumption in financial reporting, ensuring that the financial statements present a true and fair view of the entity's financial position and performance. By assuming the entity's ongoing existence, the financial statements can provide relevant and reliable information for decision-making and accountability purposes.

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  • 21. 

    Laporan keuangan entitas harus menyajikan setiap kegiatan yang diasumsikan dapat dinilai dengan satuan uang. sehingga memungkinkan dilakukannya pengukuran dalam akuntansi. Hal ini merupakan asumsi dasar akuntansi pemerintah yaitu asumsi ...

    • A.

      Kemandirian entitas

    • B.

      Keseimbangan entitas

    • C.

      Pengawasan

    • D.

      Perencanaan

    • E.

      Satuan uang

    Correct Answer
    A. Kemandirian entitas
    Explanation
    The correct answer is "kemandirian entitas". This is because the statement mentions that financial reports should present every activity that can be measured in monetary units, which allows for measurement in accounting. This is a fundamental assumption in government accounting, which emphasizes the independence or autonomy of the entity.

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  • 22. 

    Informasi bagi pengguna dimungkinkan untuk menegaskan atau mengoreksi ekspektasi mereka dimasa lalu. Hal ini merupakan syarat informasi yang relevan yaitu ...

    • A.

      Flashback value

    • B.

      Predictive value

    • C.

      Accrual basis

    • D.

      Cash basis

    • E.

      Financing

    Correct Answer
    A. Flashback value
    Explanation
    Flashback value refers to the ability of information to confirm or correct expectations about past events. It means that information should provide insights into the accuracy of past predictions or assumptions. In other words, the information should be able to shed light on whether past expectations were met or need to be adjusted. This is important for users of information as it helps them make informed decisions based on the reliability and relevance of past data.

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  • 23. 

    Informasi  dimungkinkan  dapat  membantu  pengguna untuk  memprediksi  masa  yang  akan datang berdasarkan hasil masa lalu dan kejadian masa kini. Hal ini merupakan syarat informasi yang relevan yaitu ...

    • A.

      Financing

    • B.

      Cash basis

    • C.

      Accrual basis

    • D.

      Predictive value

    • E.

      Flashback value

    Correct Answer
    D. Predictive value
    Explanation
    The given correct answer is "predictive value". This is because predictive value refers to the ability of information to help users in predicting future outcomes based on past results and current events. In other words, information with predictive value is relevant and useful for making informed decisions about the future.

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  • 24. 

    Laporan yang menyajikan ikhtisar sumber, alokasi dan pemakaian sumber daya keuangan yang dikelola  oleh  pemerintah,  yang  menggambarkan  perbandingan  antara  anggaran  dan realisasinya dalam satu periode pelaporan disebut ...

    • A.

      Realisasi anggaran

    • B.

      Perubahan ekuitas

    • C.

      Pendapatan LRA

    • D.

      Operasional

    • E.

      Neraca

    Correct Answer
    A. Realisasi anggaran
    Explanation
    The correct answer is "realisasi anggaran". The passage describes a report that provides an overview of the sources, allocation, and use of financial resources managed by the government, which compares the budget with its realization in a reporting period. "Realisasi anggaran" translates to "budget realization" in English, which accurately represents the content of the report.

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  • 25. 

    Jenis laporan yang harus disusun berdasarkan basis akrual, yang menyajikan informasi kenaikan dan penurunan ekuitas tahun pelaporan dibandingkan dengan tahun sebelumnya disebut ...

    • A.

      Neraca

    • B.

      Operasional

    • C.

      Realisasi anggaran

    • D.

      Pendapatan LRA

    • E.

      Perubahan ekuitas

    Correct Answer
    E. Perubahan ekuitas
    Explanation
    The correct answer is "perubahan ekuitas." Perubahan ekuitas refers to the statement of changes in equity, which is a financial statement that presents the changes in a company's equity over a reporting period, comparing it to the previous year. This statement is prepared based on the accrual basis of accounting, which means that it recognizes revenues and expenses when they are earned or incurred, regardless of when the cash is received or paid. The statement of changes in equity provides valuable information about the company's financial performance and how it has affected the shareholders' equity.

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  • 26. 

    Utang yang timbul dari peristiwa masa lalu yang penyelesaiannya mengakibatkan aliran keluar sumber daya ekonomi pemerintah daerah disebut ...

    • A.

      Kewajiban

    • B.

      Aset lancar

    • C.

      Pendapatan

    • D.

      Ekuitas

    • E.

      Beban

    Correct Answer
    A. Kewajiban
    Explanation
    Utang yang timbul dari peristiwa masa lalu yang penyelesaiannya mengakibatkan aliran keluar sumber daya ekonomi pemerintah daerah disebut "kewajiban".

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  • 27. 

    Kekayaan  bersih  pemerintah  daerah  yang  merupakan  selisih  antara  aset  dan pemerintah  daerah merupakan ...

    • A.

      Belanja

    • B.

      Ekuitas

    • C.

      Kewajiban

    • D.

      Aset

    • E.

      Pendapatan

    Correct Answer
    B. Ekuitas
    Explanation
    The correct answer is "ekuitas". Ekuitas refers to the equity or net worth of the local government, which is calculated as the difference between its assets and liabilities. It represents the residual interest in the assets of the government after deducting its liabilities.

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  • 28. 

    Hak pemerintah daerah yang diakui sebagai penambahan ekuitas dalam periode tahun anggaran yang bersangkutan dan tidak perlu dibayar kembali disebut ...

    • A.

      Pengeluaran

    • B.

      Ekuitas

    • C.

      Pendapatan

    • D.

      Aset

    • E.

      Kewajiban

    Correct Answer
    C. Pendapatan
    Explanation
    Pendapatan refers to government rights that are recognized as equity additions in the respective fiscal year period and do not need to be repaid.

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  • 29. 

    Selisih antara aset lancar dengan kewajiban jangka pendek di dalam ekuitas dana pemerintah disebut ekuitas ....

    • A.

      Dana pemerintah

    • B.

      Dana investasi

    • C.

      Dana lancar

    • D.

      Jangka panjang

    • E.

      Jangka pendek

    Correct Answer
    C. Dana lancar
    Explanation
    The correct answer is "dana lancar". In accounting, the difference between current assets and current liabilities in the equity of government funds is referred to as "dana lancar". This represents the net amount of current assets available to cover short-term obligations.

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  • 30. 

    Kekayaan bersih pemerintah daerah yang tertanam dalam kekayaan berjangka panjang, diperoleh dengan menjumlahkan 1) Investasi Jangka Panjang, 2) Aset Tetap, 3) Aset Lainnya dikurangi dengan jumlah dana yang harus disediakan untuk pembayaran hutang jangka panjang. Berdasarkan Standar akuntansi pemerintah, hal ini disebut ekuitas ...

    • A.

      Dana lancar

    • B.

      Dana investasi

    • C.

      Dana pemerintah

    • D.

      Jangka pendek

    • E.

      Jangka panjang

    Correct Answer
    B. Dana investasi
    Explanation
    The correct answer is "dana investasi" because the explanation states that "Kekayaan bersih pemerintah daerah yang tertanam dalam kekayaan berjangka panjang" which translates to "Net wealth of the regional government invested in long-term assets." Therefore, the correct term to describe this is "dana investasi" or "investment funds."

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  • 31. 

    Piutang yang diakui atas penerimaan pajak hotel, restoran dan pajak lainnya serta retribusi yang sudah ada surat ketetapannya ini disebut ...

    • A.

      Piutang pajak daerah

    • B.

      Kewajiban jangka pendek

    • C.

      Kewajiban jangka panjang

    • D.

      Piutang jangka pendek

    • E.

      Piutang jangka panjang

    Correct Answer
    A. Piutang pajak daerah
    Explanation
    The correct answer is "piutang pajak daerah". This refers to recognized receivables for hotel, restaurant, and other taxes as well as fees that already have a tax assessment letter. This term specifically relates to the unpaid taxes and fees owed to the local government.

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  • 32. 

    Kekayaan pemerintah yang dicadangkan untuk tujuan yang telah ditentukan sebelumnya  sesuai peraturan  perundang-undangan  serta  mencerminkan  kekayaan bersih  pemerintah  daerah  yang tertanam dalam Dana Cadangan disebut ekuitas ... 

    • A.

      Dana lancar

    • B.

      Dana investasi

    • C.

      Dana cadangan

    • D.

      Jangka pendek

    • E.

      Jangka panjang

    Correct Answer
    C. Dana cadangan
    Explanation
    The correct answer is "dana cadangan". This is because the question is asking for the term that refers to the government's reserved wealth for predetermined purposes in accordance with regulations and reflects the net wealth of local government embedded in the Reserve Fund. "Dana cadangan" translates to "reserve fund" in English and accurately represents the concept described in the question.

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  • 33. 

    Kas dalam pengelolaan pemegang kas di SKPD yang masih harus dipertanggungjawabkan kepada kas daerah atau Bendahara Umum Daerah adalah termasuk dalam kas ..

    • A.

      Bendahara penerimaan

    • B.

      Bendahara pengeluaran

    • C.

      Piutang pajak daerah

    • D.

      Inveslasi jangka pendek

    • E.

      Investasi jangka panjang

    Correct Answer
    B. Bendahara pengeluaran
    Explanation
    The correct answer is "bendahara pengeluaran". This is because the question is asking about the kas (cash) that needs to be accounted for by the SKPD (Regional Work Unit) to either the regional cash or the Regional Treasurer. The role of the bendahara pengeluaran (expenditure treasurer) is to manage the cash outflows and ensure that they are properly accounted for and reported to the relevant authorities.

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  • 34. 

    Akun  anggaran  dari  Pendapatan  LRA,  sehingga  saldo  normal  maupun  aturan pendebetan  dan pengkreditannya  berlawanan  dengan  akun  Pendapatan  LRA.  Hal  ini  merupakan  akun  anggaran estimasi ...

    • A.

      Belanja

    • B.

      Pendapatan

    • C.

      Penerimaan pembiayaan

    • D.

      Pengeluaran pembiayaan

    • E.

      Perubahan SAL

    Correct Answer
    B. Pendapatan
    Explanation
    The given explanation states that the account "Pendapatan" in the LRA (Laporan Realisasi Anggaran) is opposite to the budget account. This implies that the "Pendapatan" account represents the revenue earned, which is consistent with the correct answer "pendapatan".

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  • 35. 

    Akun  anggaran  dari  Belanja,  sehingga  saldo  normal  maupun  aturan  pendebetan  dan pengkreditannya berlawanan dengan akun Belanja. Hal ini merupakan akun anggaran ...

    • A.

      Estimasi belanja

    • B.

      Estimasi pendapatan

    • C.

      Perubahan SAL

    • D.

      Pengeluaran pemblayaan

    • E.

      Penerimaan pembiayaan

    Correct Answer
    A. Estimasi belanja
    Explanation
    The correct answer is "estimasi belanja". This is because the sentence states that the account of "Akun anggaran dari Belanja" has a normal balance and debit and credit rules that are opposite to the account of "Belanja". This suggests that "Akun anggaran dari Belanja" is an account used for estimating expenses.

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  • 36. 

     Akun anggaran dari penerimaan pembiayaan, sehingga saldo normal maupun aturan pendebetan dan pengkreditannya berlawanan dengan akun penerimaan pembiayaan disebut ....

    • A.

      Estimasi pengeluaran pembiayaan

    • B.

      Estimasi penerimaan pembiayaan

    • C.

      Estimasi pendapatan

    • D.

      Estimasi belanja

    • E.

      Estimasi perubahan SAL

    Correct Answer
    B. Estimasi penerimaan pembiayaan
    Explanation
    The correct answer is "estimasi penerimaan pembiayaan". This is because the question is asking for the account that has the opposite normal balance and rules of debit and credit as the account for receiving financing. In accounting, the account for receiving financing is typically a liability account, which has a credit normal balance and is credited when there is an increase in financing received. On the other hand, "estimasi penerimaan pembiayaan" refers to the estimation of financing receipts, which is typically an income or revenue account. Income accounts have a debit normal balance and are debited when there is an increase in income. Therefore, "estimasi penerimaan pembiayaan" has the opposite normal balance and rules of debit and credit as the account for receiving financing.

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  • 37. 

    Akun  anggaran  dari  perubahan  SAL,  sehingga  saldo  normal  maupun  aturan  pendebetan dan pengkreditannya berlawanan dengan akun perubahan SAL merupakan akun anggaran ....

    • A.

      Estimasi perubahan SAL

    • B.

      Estimasi penerimaan pembiayaan

    • C.

      Estimasi pengeluaran pembiayaan

    • D.

      Kemandirian entitas

    • E.

      Estimasi pendapatan

    Correct Answer
    A. Estimasi perubahan SAL
    Explanation
    The correct answer is "estimasi perubahan SAL" because the question states that the budget account from the changes in SAL (Statement of Activities and Liquidity) has a normal balance and debit and credit rules that are opposite to the account of changes in SAL. This implies that the account in question is related to estimating the changes in SAL. Therefore, "estimasi perubahan SAL" is the most appropriate answer.

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  • 38. 

    Semua transaksi keuangan untuk menutupi defisit atau untuk memanfaatkan surplus,  yang terdiri dari Penerimaan Pembiayaan, Pengeluaran Pembiayaan, dan sisa lebih anggaran tahun berkenaan. Hal ini merupakan jenis transaksi ... 

    • A.

      Pendapatan daerah

    • B.

      Belanja daerah

    • C.

      Pembiayaan daerah

    • D.

      Kemandirian entitas

    • E.

      Keselmbangan entitas

    Correct Answer
    C. Pembiayaan daerah
    Explanation
    The correct answer is "pembiayaan daerah." This is because the question mentions financial transactions to cover deficits or utilize surpluses, which are made up of financing receipts, financing expenditures, and the remaining budget surplus. These types of transactions fall under the category of "pembiayaan daerah" or regional financing.

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  • 39. 

    Pencatatan  berdasarkan  basis  akrual  pada  Laporan  Operasional  dan  Neraca  digunakan  untuk mencatat  transaksi  keuangan  terkait  Aset, Kewajiban,  Ekuitas,  Pendapatan-LO, dan  Beban. Hal  ini disebut ....

    • A.

      Jurnal finansial

    • B.

      Pelaksanaan anggaran

    • C.

      Jurnal transaksi

    • D.

      Bukli memorial

    • E.

      Jurnal kolorasi

    Correct Answer
    A. Jurnal finansial
    Explanation
    The given correct answer, "jurnal finansial," is the appropriate term for recording financial transactions related to assets, liabilities, equity, revenue, and expenses based on the accrual basis in the Operational Report and Balance Sheet. This term refers to the practice of maintaining a financial journal to record and track these transactions accurately.

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  • 40. 

    Pencatatan berdasarkan basis kas pada laporan realisasi anggaran, sehingga transaksi tersebut tidak melibatkan kas dan tidak perlu melakukan catatan adalah ....

    • A.

      Bukti kas masuk

    • B.

      Pelaksana anggaran

    • C.

      Bukti kas keluar

    • D.

      Bukti memorial

    • E.

      Jurnal transaksi

    Correct Answer
    B. Pelaksana anggaran
    Explanation
    The correct answer is "pelaksana anggaran". In the context of budget realization reports, the term "pelaksana anggaran" refers to the budget implementer or the person responsible for executing the budget. This answer is appropriate because the question states that the recording is based on cash basis, meaning that transactions that do not involve cash do not need to be recorded. The budget implementer is not directly involved in cash transactions, so their activities may not require cash records.

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  • 41. 

    Suatu buku yang berisi kumpulan rekening alau akun dalam kategori yang sama yang dicatat dalam jurnal dan digunakan dalam keseluruhan aktivitas akuntansi suatu entitas disebut ...

    • A.

      Ledger

    • B.

      Real account

    • C.

      Nominal account

    • D.

      Cash basic

    • E.

      Accrued basic

    Correct Answer
    A. Ledger
    Explanation
    A ledger is a book that contains a collection of accounts in the same category that are recorded in a journal and used in the overall accounting activities of an entity. It serves as the central repository for all financial transactions and helps in tracking and organizing the financial information of the entity. The ledger provides a detailed record of each account, including its balance and transaction history, allowing for accurate financial reporting and analysis.

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  • 42. 

    Akun-akun yang saldonya akan terlihat dalam neraca seperti aset, kewajban dan ekuitas disebut...

    • A.

      Nominal account

    • B.

      Real account

    • C.

      Ledger

    • D.

      Accrual revenues

    • E.

      Accrual expense

    Correct Answer
    B. Real account
    Explanation
    Real account refers to the accounts that are shown in the balance sheet, such as assets, liabilities, and equity. These accounts represent the actual financial position of a company and are not temporary or nominal in nature. Unlike nominal accounts, real accounts are not closed at the end of an accounting period and their balances are carried forward to the next period. They reflect the long-term financial position of a company and are essential for financial reporting and analysis.

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  • 43. 

    Akun-akun yang saldonya akan terlihat dalam laporan realisasi anggaran seperti pendapatan dan belanja disebut ...

    • A.

      Permanent account

    • B.

      Ledger

    • C.

      Real account

    • D.

      Prapaynent

    • E.

      Nominal account

    Correct Answer
    E. Nominal account
    Explanation
    Nominal accounts refer to accounts that are used to record income, expenses, gains, and losses. These accounts are temporary in nature and are closed at the end of the accounting period. In the context of the given question, the nominal accounts would include the revenue and expense accounts that show up in the budget realization report. The other options, such as permanent accounts, ledger, real account, and prepayment, do not specifically pertain to the type of accounts mentioned in the question.

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  • 44. 

    Semua  penerima  Rekening  Kas  Umum  Negara/Daerah  yang  menambah  ekuitas  dan lancar  dalam periode tahun anggaran yang bersangkutan yang menjadi hak pemerintah dan tidak perlu dibayar kembali oleh pemerintah disebut ...

    • A.

      Belanja

    • B.

      Pembiayaan

    • C.

      Pendapatan LRA

    • D.

      Surplus

    • E.

      Transfer pengeluaran

    Correct Answer
    C. Pendapatan LRA
    Explanation
    The correct answer is "pendapatan LRA" because the given statement is referring to the recipients of the General/Central Government or Regional Cash Account who add to the equity and are current in the relevant fiscal year period, which becomes the government's right and does not need to be repaid by the government. "Pendapatan LRA" translates to "LRA revenue" in English, which refers to the revenue received by the government from the General/Central Government or Regional Cash Account.

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  • 45. 

    Pengeluaran uang dari suatu entitas pelaporan dari/kepada entitas pelaporan dan termasuk dana perimbangan dan dana bagi hasil disebut ...

    • A.

      Pembiayaan

    • B.

      Belanja

    • C.

      Surplus

    • D.

      Pendapatan LRA

    • E.

      Transfer pengeluaran

    Correct Answer
    E. Transfer pengeluaran
    Explanation
    The correct answer is "transfer pengeluaran". This term refers to the expenditure of money from one reporting entity to another reporting entity, including intergovernmental transfers such as fiscal balance funds and revenue sharing funds. It is a financial transaction where funds are moved from one entity to another for various purposes.

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  • 46. 

    Penerimaan yang perlu dibayar kembali dan/atau pengeluaran yang akan diterima kembali, baik pada tahun anggaran bersangkutan maupun tahun-tahun anggaran berikutnya, yang dalam penganggaran pemerintah terutama dimaksudkan untuk menutup defisit ataupun memanfaatkan surplus anggaran disebut ...

    • A.

      Pendapalan LRA

    • B.

      Pembiayaan

    • C.

      Belanja

    • D.

      Surplus

    • E.

      Transfer pengeluaran

    Correct Answer
    B. Pembiayaan
    Explanation
    The correct answer is "pembiayaan". Pembiayaan refers to the repayment of funds received or the receipt of funds to be repaid, whether in the current fiscal year or in subsequent fiscal years. It is primarily intended to cover deficits or utilize budget surpluses.

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  • 47. 

    Laporan yang menyajikan ikhtisar sumber, alokasi, dan pemakaian sumber daya keuangan yang dikelola oleh pemerintah, yang menggambarkan perbandingan anggaran dan realisasinya dalam satu periode pelaporan adalah ...

    • A.

      Laporan realisasi anggaran

    • B.

      Laporan operasional

    • C.

      Laporan perubahan ekuitas

    • D.

      Jurnal penutup

    • E.

      Jurnal pembalik

    Correct Answer
    A. Laporan realisasi anggaran
    Explanation
    The correct answer is "laporan realisasi anggaran". This is because the given description specifically mentions that the report presents an overview of the allocation and utilization of financial resources managed by the government, comparing the budget and its realization in a reporting period. The term "realisasi anggaran" refers to the actual implementation or realization of the budget, making it the most appropriate choice among the given options.

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  • 48. 

    Laporan yang menyajikan ikhtisar sumber daya ekonomi yang menambah ekuitas dari penggunaanya yang dikelola oleh pemerintah pusat/daerah untuk kegiatan penyelenggaraan pemerintah dalam salu periode pelaporan adalah ....

    • A.

      Laporan realisasi anggara

    • B.

      Laporan operasional

    • C.

      Laporan perubahan ekuitas

    • D.

      Jurnal pembalik

    • E.

      Jurnal penutup

    Correct Answer
    B. Laporan operasional
    Explanation
    The correct answer is "laporan operasional". This is because the question is asking for a report that presents an overview of the economic resources that add to equity through their use, which are managed by the central/regional government for government operations in a reporting period. The term "laporan operasional" refers to an operational report, which is likely to include information about the economic resources and their utilization by the government.

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  • 49. 

    Laporan yang menyajikan informasi kenaikan atau penurunan ekuitas tahun pelaporan dibandingkan dengan tahun sebelumnya disebut ...

    • A.

      Jurnal penutup

    • B.

      Jurnal pembalik

    • C.

      Laporan perubahan ekuitas

    • D.

      Laporan operasional

    • E.

      Laporan realisasi anggaran

    Correct Answer
    C. Laporan perubahan ekuitas
    Explanation
    The correct answer is "laporan perubahan ekuitas". This is because the question is asking for a report that presents information about the increase or decrease in equity compared to the previous year. The term "laporan perubahan ekuitas" directly translates to "statement of changes in equity" in English, which is a financial report that shows the changes in a company's equity over a specific period of time. It provides information about the components of equity, such as contributed capital, retained earnings, and other comprehensive income.

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  • 50. 

    Laporan yang menggambarkan posisi keuangan suatu entitas akuntansi dan entitas melalui pelaporan mengenai aset, kewajiban, ekuitas dana pertanggal tertentu dinamakan laporan ...

    • A.

      Realisasi anggaran

    • B.

      Operasional

    • C.

      Perubahan ekuitas

    • D.

      Neraca

    • E.

      Perubahan saldo akhir anggaran

    Correct Answer
    A. Realisasi anggaran
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