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  • Soal Skill Test BLUD

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    rince gusdaningsih
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    This document summarizes the financial position of Puskesmas ABCD public health center in 2022, including cash balances, receivables, inventories, fixed assets, liabilities, equity, budget, and transactions during the year. It requests preparation of an adjusting journal entry, budget realization report, and balance sheet as of the end of 2022 based on the provided information.

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    SOAL PENERIMAAN BLUD

    Original Title

    Soal skill test BLUD

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    This document summarizes the financial position of Puskesmas ABCD public health center in 2022, including cash balances, receivables, inventories, fixed assets, liabilities, equity, budget, and transactions during the year. It requests preparation of an adjusting journal entry, budget realization report, and balance sheet as of the end of 2022 based on the provided information.

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    11 views1 page

    Soal Skill Test BLUD

    Uploaded by

    rince gusdaningsih
    This document summarizes the financial position of Puskesmas ABCD public health center in 2022, including cash balances, receivables, inventories, fixed assets, liabilities, equity, budget, and transactions during the year. It requests preparation of an adjusting journal entry, budget realization report, and balance sheet as of the end of 2022 based on the provided information.

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    © All Rights Reserved
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    of 1

    Puskesmas ABCD adalah Badan Layanan Umum Daerah pada Kabupaten XYZ, posisi keuangan

    Puskesmas ABCD pada awal tahun 2022 sebagaimana berikut ini:


    - Kas di Bendahara Penerimaan sebesar Rp514.000.000,00
    - Kas di Bendahara Pengeluaran sebesar Rp520.000.000,00
    - Piutang Pelayanan Kesehatan sebesar Rp1.800.000,00
    - Persediaan Rp342.000.000,00
    - Aset tetap sebesar Rp14.572.000.000,00
    - Akumulasi Penyusutan Aset tetap Rp6.829.000.000,00
    - Utang Belanja Jasa Kantor sebesar Rp20.000.000,00
    - Ekuitas sebesar Rp9.100.800.000,00
    Sedangkan nilai Ekuitas akhir tahun 2022 adalah sebesar Rp8.940.000.000,00.

    Anggaran Pendapatan dan Belanja Puskesmas ABCD tahun 2022 sebagai berikut:
    - Pendapatan Rp320.000.000,00
    - Belanja Pegawai Rp68.000.000
    - Belanja Barang dan Jasa Rp158.000.000,00
    - Belanja Modal Rp85.100.000,00

    Selama tahun 2022, terdapat transaksi pada Puskesmas ABCD sebagai berikut:
    1. Belanja Modal sebesar Rp85.000.000,00
    2. Pendapatan terdiri dari
    - Jasa Layanan BLUD Rp76.000.000,00
    - Pendapatan Kapitasi Rp170.000.000,00
    - Pendapatan Non Kapitasi Rp66.000.000,00
    - Jasa Giro Rp6.700.000,00
    3. Pembelian persediaan sebesar Rp149.000.000,00 Pemakaian persediaan sebesar
    Rp324.000.000,00.
    4. Belanja Pegawai sebesar Rp66.500.000,00
    5. Terdapat penambahan Piutang Pelayanan Kesehatan Rp21.500.000,00 dan pelunasan Piutang
    sebesar Rp4.180.000,00.
    6. Penambahan utang sebesar Rp25.500.000,00 dan pengurangan uutang sebesar Rp8.700.000,00.

    Berdasarkan data diatas buatlah laporan untuk akhir tahun 2022:


    1. Jurnal Penyesuaian
    2. Laporan Realisasi Anggaran
    3. Neraca

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