{"id":1561,"date":"2026-08-03T22:47:22","date_gmt":"2026-08-03T15:47:22","guid":{"rendered":"https:\/\/sorottajam.my.id\/?p=1561"},"modified":"2026-08-03T22:47:22","modified_gmt":"2026-08-03T15:47:22","slug":"bpk-temukan-kesalahan-penganggaran-rp23189-juta-di-dinas-perkim-lh-belanja-modal-seharusnya-masuk-belanja-pemeliharaan","status":"publish","type":"post","link":"https:\/\/sorottajam.my.id\/?p=1561","title":{"rendered":"BPK Temukan Kesalahan Penganggaran Rp231,89 Juta di Dinas Perkim LH, Belanja Modal Seharusnya Masuk Belanja Pemeliharaan"},"content":{"rendered":"<p>Sorottajam.my.id, SAMBAS \u2013 Badan Pemeriksa Keuangan (BPK) menemukan adanya kesalahan penganggaran pada Dinas Perumahan Rakyat, Kawasan Permukiman, dan Lingkungan Hidup (Perkim LH) dalam Laporan Keuangan Pemerintah Daerah (LKPD) Tahun Anggaran 2024.<\/p>\n<p>Berdasarkan Laporan Hasil Pemeriksaan (LHP) BPK, terdapat belanja sebesar Rp231.890.000 yang dianggarkan dan direalisasikan sebagai Belanja Modal Gedung dan Bangunan, padahal berdasarkan hasil pemeriksaan seharusnya diklasifikasikan sebagai Belanja Barang dan Jasa (Belanja Pemeliharaan).<\/p>\n<p>Temuan tersebut berasal dari dua kegiatan, yakni pekerjaan penimbunan dan penataan Taman Alok Galing serta pekerjaan penimbunan Tugu Garuda Temajuk.<\/p>\n<p>Dari hasil uji petik, BPK menyatakan bahwa kedua pekerjaan tersebut tidak memenuhi kriteria sebagai belanja modal.<br \/>\nRinciannya meliputi pekerjaan Penimbunan dan Penataan Taman Alok Galing sebesar Rp157.170.000, serta pekerjaan Penimbunan Tugu Garuda Temajuk sebesar Rp74.720.000, sehingga total nilai kesalahan penganggaran mencapai Rp231.890.000.<br \/>\nDalam laporannya, BPK juga menjelaskan bahwa atas temuan tersebut telah dilakukan jurnal penyesuaian untuk memperbaiki pencatatan aset tetap dan akumulasi penyusutan agar sesuai dengan Standar Akuntansi Pemerintahan (SAP).<\/p>\n<p>Temuan ini menjadi catatan penting bagi Pemerintah Kabupaten Sambas, khususnya Dinas Perkim LH, agar lebih cermat dalam mengklasifikasikan jenis belanja sesuai ketentuan yang berlaku. Kesalahan klasifikasi anggaran dapat memengaruhi penyajian laporan keuangan dan menjadi perhatian dalam proses pengawasan pengelolaan keuangan daerah.<br \/>\nHingga berita ini ditulis, belum terdapat keterangan resmi dari pihak Dinas Perkim LH terkait penyebab terjadinya kesalahan penganggaran tersebut maupun langkah-langkah perbaikan yang telah dilakukan selain tindak lanjut sebagaimana tercantum dalam LHP BPK.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sorottajam.my.id, SAMBAS \u2013 Badan Pemeriksa Keuangan (BPK) menemukan adanya kesalahan penganggaran pada Dinas Perumahan Rakyat, Kawasan Permukiman, dan Lingkungan Hidup (Perkim LH) dalam Laporan Keuangan Pemerintah Daerah (LKPD) Tahun Anggaran 2024. Berdasarkan Laporan Hasil Pemeriksaan (LHP) BPK, terdapat belanja sebesar Rp231.890.000 yang dianggarkan dan direalisasikan sebagai Belanja Modal Gedung dan Bangunan, padahal berdasarkan hasil pemeriksaan<\/p>\n","protected":false},"author":4,"featured_media":1562,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BPK Temukan Kesalahan Penganggaran Rp231,89 Juta di Dinas Perkim LH, Belanja Modal Seharusnya Masuk Belanja Pemeliharaan - Sorottajam.my.id<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sorottajam.my.id\/?p=1561\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BPK Temukan Kesalahan Penganggaran Rp231,89 Juta di Dinas Perkim LH, Belanja Modal Seharusnya Masuk Belanja Pemeliharaan - Sorottajam.my.id\" \/>\n<meta property=\"og:description\" content=\"Sorottajam.my.id, SAMBAS \u2013 Badan Pemeriksa Keuangan (BPK) menemukan adanya kesalahan penganggaran pada Dinas Perumahan Rakyat, Kawasan Permukiman, dan Lingkungan Hidup (Perkim LH) dalam Laporan Keuangan Pemerintah Daerah (LKPD) Tahun Anggaran 2024. 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