# Contoh Kasus dan Jurnal

**Kasus:**

Tanggal 30 Juni 2023, Dinas Kesehatan memberikan persediaan berupa bahan lainnya ke BPBD sebesar Rp1.000.000,00

**Jurnal :**

1. *Jurnal yang dibuat di BPBD sebagai penerima mutase masuk persediaan***

<table id="bkmrk-tanggal-kode-akun-na" style="width: 740px;" width="617"><tbody><tr><td class="align-center" style="width: 100.847px;" width="82">**TANGGAL**

</td><td class="align-center" style="width: 159.909px;" width="135">**KODE AKUN**

</td><td class="align-center" style="width: 163.253px;" width="138">**NAMA REKENING**

</td><td class="align-center" style="width: 155.456px;" width="131">**DEBET**

</td><td class="align-center" style="width: 155.534px;" width="131">**KREDIT**

</td></tr><tr><td style="width: 100.847px;" width="82">30 Juni 2024

</td><td style="width: 159.909px;" width="135">1.1.12.01.01.0012

</td><td style="width: 163.253px;" width="138">Bahan Lainnya

</td><td class="align-right" style="width: 155.456px;" width="131">8.000.000,00

</td><td class="align-right" style="width: 155.534px;" width="131"></td></tr><tr><td style="width: 100.847px;" width="82"></td><td style="width: 159.909px;" width="135">3.1.03.01.01.0001

</td><td style="width: 163.253px;" width="138">RK PPKD

</td><td class="align-right" style="width: 155.456px;" width="131"></td><td class="align-right" style="width: 155.534px;" width="131">8.000.000,00

</td></tr></tbody></table>

2. **Jurnal yang dibuat di Dinas Kesehatan yang mencatat mutasi persediaan keluar***

<table id="bkmrk-tanggal-kode-akun-na-0" style="width: 744px;" width="617"><tbody><tr><td class="align-center" style="width: 103.456px;" width="82">**TANGGAL**

</td><td class="align-center" style="width: 161.238px;" width="135">**KODE AKUN**

</td><td class="align-center" style="width: 164.503px;" width="138">**NAMA REKENING**

</td><td class="align-center" style="width: 156.878px;" width="131">**DEBET**

</td><td class="align-center" style="width: 156.925px;" width="131">**KREDIT**

</td></tr><tr><td style="width: 103.456px;" width="82">30 Juni 2024

</td><td style="width: 161.238px;" width="135">3.1.03.01.01.0001

</td><td style="width: 164.503px;" width="138">RK PPKD

</td><td class="align-right" style="width: 156.878px;" width="131">1.000.000,00

</td><td class="align-right" style="width: 156.925px;" width="131"></td></tr><tr><td style="width: 103.456px;" width="82"></td><td style="width: 161.238px;" width="135">1.1.12.01.01.0012

</td><td style="width: 164.503px;" width="138">Bahan Lainnya

</td><td class="align-right" style="width: 156.878px;" width="131"></td><td class="align-right" style="width: 156.925px;" width="131">1.000.000,00

</td></tr></tbody></table>