Notes To The Financial

Statements
Each reporting entity is required to present the Notes
to the Financial Statements as an integral part of the
general purpose financial statements

Notes to the Financial Statements should be presented

systematically. Each post in the Budget Realization Report,
Balance Sheet, and Cash Flow Statement must have cross-
references with related information in the Notes to the
Financial Statements.
Minimal Things That Need To Be Revealed
• Fiscal / financial policy, macroeconomic, target
achievement of APBN / Perda APBD Law, including
obstacles and obstacles faced in the achievement of
targets
• Summary of financial performance achievements during
the reporting year;
• The basis for the preparation of the financial statements
and the accounting policies chosen to apply to other
important transactions and events
Minimal Things That Need To Be Revealed

• Disclose information required by PSAP that has not been

presented in the financial statement sheet;
• Disclose information for assets and liabilities items arising in
connection with the application of the accrual basis of
revenue and expenses and its reconciliation with the
application of the cash basis;
• Provides additional information required for fair
presentation, which is not presented in the financial
statement sheet.
Disclosure of Fiscal Policy

• are government policies in revenue generation,

spending efficiency and source determination or use
of financing.
• For example, the elaboration of strategic plans in the
drafting policy of APBN / APBD, budget objectives,
programs and priorities, tax intensification /
extensification policies, market development of
government securities.
Disclosure of Macroeconomic Conditions

• It is the assumptions of the macroeconomic indicators

used in the preparation of APBN / APBD and the level
of achievement.
• Examples are Gross Domestic Product / Gross Regional
Domestic Product, economic growth, inflation rate,
exchange rate, oil price, interest rate and balance of
payment.
Macroeconomic Policy Indicators (Monetary)
 Pengungkapan Perubahan Anggaran

• Significant budget changes over the period compared

to the budget first legislated by the DPR / DPRD
• Obstacles exist in the achievement of targets that have
been set, as well as other issues deemed necessary by
the management entity reporting for the users of
financial statements ability to understanding.
Examples of Important Budget Changes
Notes to The Financial Statements
Systematical
Chapter I Introduction
1.1. Purpose and Purpose of Preparation of Financial
Statements
1.2. Legal Basis of Preparation of Financial Statements
1.3. Approach to Preparation of Financial Statements
1.4. Systematic presentation of Notes to the Financial
Statements
Notes to The Financial Statements
Systematical
Chapter II Macro Economy
2.1. Macro economics
2.2. Financial Policy
2.3. Indicators of Fiscal andMonetary Performance
Achievement
2.4. Indicators of Reporting Entity Program
Performance Achievement
Notes to the Financial Statements
Systematical

Chapter III Summary of Fiscal and Monetary Performance

Achievements
3.1. Summary of Actual Achievements of Fiscal and
Monetary Performance Goals
3.2. Supporting Factors and Inhibitors of Performance
Achievement
Notes to the Financial Statements
Systematical

Chapter IV Overview of program performance achievement

reporting entity
4.1. An overview of achieving program performance goals for the
reporting entity
4.2. Supporting Factors and Inhibitors of Performance
Achievement
 Notes to the Financial Statements
Systematical
Chapter V of Accounting Policies
5.1. Reporting entity
5.2. Basis of Accounting Underlying the Preparation of
Financial Statements
5.3 Basis of measurement Underlying the Preparation of
Financial Statements
5.4. Accounting Policies Relating to Accounting Accounts
 Notes to the Financial Statements
Systematical
Chapter VI. Explanation of Financial Statement Accounts
6.1. Details and Explanations of each Financial Statement Account
6.1.1 Revenue
6.1.2 Expenditure
6.1.3 Financing
6.1.4 Assets
6.1.5 Obligations
6.1.6 Fund Equity
6.1.7 Components Cash flow
 Notes to the Financial Statements
Systematical

.6.2. Disclosure of Assets and Liabilities Arising in connection with the

Implementation of the Accrual Basis of Income and Expenditure and
its Reconciliation with the Application of Cash Base, for Reporting
Entities Using Full-Cost Accounting.

Chapter VII Explanation of Non-Financial Information

Chapter VIII Closing

A summary of the program performance
indicators to their targets displayed on CALK
A summary of the program performance
indicators to their targets displayed on Notes to
The Financial Statements