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Laporan ini mencakup Pernyataan Pimpinan, Laporan Perubahan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto, Laporan Arus Kas, serta Catatan atas Laporan Keuangan yang merinci gambaran umum entitas, kebijakan akuntansi signifikan, pertimbangan, estimasi dan asumsi akuntansi, penyajian awal, dan penjelasan atas pos-pos laporan keuangan. Dokumen ini juga melampirkan Laporan Auditor Independen beserta lampiran-lampiran terkait seperti Pendapatan dan Beban dengan Pembatas, Rekening Koran Universitas, Daftar Piutang dan Penyisihan Piutang dari Kegiatan Operasional, Daftar Persediaan, Daftar Aset Tetap, dan Daftar Penyusutan Aset Tetap. Laporan ini penting untuk memberikan gambaran yang transparan dan akurat mengenai kondisi keuangan universitas kepada para pemangku kepentingan.",{"@graph":63,"@context":120},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/financial-report-yogyakarta-state-university-period-december-31-2025-audited/231565/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/financial-report-yogyakarta-state-university-period-december-31-2025-audited/231565.png","ImageObject",300,407,{"name":89,"@type":90},"Liam","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-20","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan dari Laporan Keuangan Universitas Negeri Yogyakarta periode 31 Desember 2025 ini?","Question",{"text":110,"@type":111},"Tujuan dari laporan keuangan ini adalah untuk menyajikan secara transparan dan akurat kondisi keuangan Universitas Negeri Yogyakarta kepada para pemangku kepentingan, berdasarkan data yang telah diaudit.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Bagian-bagian apa saja yang tercakup dalam Laporan Keuangan ini?",{"text":115,"@type":111},"Laporan Keuangan ini mencakup Pernyataan Pimpinan, Laporan Perubahan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto, Laporan Arus Kas, dan Catatan atas Laporan Keuangan.",{"name":117,"@type":108,"acceptedAnswer":118},"Apa saja yang dijelaskan dalam Catatan atas Laporan Keuangan?",{"text":119,"@type":111},"Catatan atas Laporan Keuangan merinci gambaran umum entitas, ikhtisar kebijakan akuntansi yang signifikan, pertimbangan, estimasi dan asumsi akuntansi signifikan, penyajian awal, serta penjelasan terperinci atas pos-pos dalam laporan keuangan.","https://schema.org",{"og:url":79,"og:type":122,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":124,"canonical":79},"index,follow",{"doc_id":126,"site_id":56},231565,1789065917,{"code":4,"msg":5,"data":129},{"doc_id":126,"user_id":130,"nickname":89,"user_avatar":131,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":8,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":127,"read_time":141},8796095461564,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","LAPORAN KEUANGAN  \nPTN-BH  \nPeriode 31 Desember 2025  \n(AUDITED)  \nUNIVERSITAS NEGERI  \nYOGYAKARTA  \nUnggul, Kreatif, dan Inovatif Berkelanjutan  \nJl. Colombo No. 1 Kampus Karangmalang, Yogyakarta 55281 Telp. 0274-586168  \n0274-565500 0274-552558 [keuangan@uny.ac.id](keuangan@uny.ac.id)  \nDAFTAR ISI  \n• Surat Pernyataan Rektor  \n• Laporan Keuangan:  \n• Laporan Perubahan Posisi Keuangan ............................................................ 2  \n• Laporan Penghasilan Komprehensif .............................................................. 3  \n• Laporan Perubahan Aset Neto ....................................................................... 4  \n• Laporan Arus Kas .......................................................................................... 5  \n• Catatan Atas Laporan Keuangan :  \nA. Gambaran Umum Entitas ................................................................................ 7  \nB. Ikhtisar Kebijakan Akuntansi Yang Signifikan ............................................... 11  \nC. Pertimbangan, Estimasi Dan Asumsi Akuntansi Signifikan ........................... 32  \nD. Penyajian Awal................................................................................................. 33  \nE. Penjelasan Atas Pos-Pos Laporan Keuangan ................................................... 34  \n• Laporan Auditor Independen ............................................................................. 47  \n• Lampiran:  \nI. Pendapatan Dan Beban Dengan Pembatas  \nII. Rekening Koran Universitas  \nIII. Daftar Piutang dan Penyisihan Piutang dari Kegiatan Operasional  \nIV. Daftar Persediaan  \nV. Daftar Aset Tetap  \nVI. Daftar Penyusutan Aset Tetap  \nPERNYATAAN PIMPINAN  \nLAPORAN KEUANGAN  \n2  \n3","cbCaiuUNsCuEFnP5","https://ap.wps.com/l/cbCaiuUNsCuEFnP5","pdf",7216315,"Indonesian","# Pernyataan Pimpinan\n## Laporan Keuangan\n# Catatan Atas Laporan Keuangan\n## Laporan Auditor Independen\n## Lampiran","[{\"question\":\"Apa tujuan dari Laporan Keuangan Universitas Negeri Yogyakarta periode 31 Desember 2025 ini?\",\"answer\":\"Tujuan dari laporan keuangan ini adalah untuk menyajikan secara transparan dan akurat kondisi keuangan Universitas Negeri Yogyakarta kepada para pemangku kepentingan, berdasarkan data yang telah diaudit.\"},{\"question\":\"Bagian-bagian apa saja yang tercakup dalam Laporan Keuangan ini?\",\"answer\":\"Laporan Keuangan ini mencakup Pernyataan Pimpinan, Laporan Perubahan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto, Laporan Arus Kas, dan Catatan atas Laporan Keuangan.\"},{\"question\":\"Apa saja yang dijelaskan dalam Catatan atas Laporan Keuangan?\",\"answer\":\"Catatan atas Laporan Keuangan merinci gambaran umum entitas, ikhtisar kebijakan akuntansi yang signifikan, pertimbangan, estimasi dan asumsi akuntansi signifikan, penyajian awal, serta penjelasan terperinci atas pos-pos dalam laporan keuangan.\"}]","LAPORAN KEUANGAN UNIVERSITAS NEGERI YOGYAKARTA PERIODE 31 DESEMBER 2025 (AUDITED) | PDF",85]