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Pernyataan yang kurang tepat terkait manajemen komitmen? - The Jateng

Pernyataan yang kurang tepat terkait manajemen komitmen?

Pernyataan yang kurang tepat terkait manajemen komitmen?

  1. Komitmen diakui pada pada saat kontrak atau perjanjian yang mengikat dalam rangka pengadaan barang dan/atau jasa dibuat
  2. Pada saat terjadi komitmen, sesungguhnya telah terjadi kewajiban sehingga pagu anggaran harus dicadangkan
  3. Komitmen diakui pada saat penandatanganan kontrak dan dicatat ke dalam sistem informasi perbendaharaan
  4. Pada saat pencatatan komitmen, sebagian pagu anggaran telah terikat sebesar nilai komitmen tersebut, tetapi belum diakui sebagai kewajiban
  5. Semua jawaban benar

Jawaban: B. Pada saat terjadi komitmen, sesungguhnya telah terjadi kewajiban sehingga pagu anggaran harus dicadangkan.

Dilansir dari Ensiklopedia, pernyataan yang kurang tepat terkait manajemen komitmen pada saat terjadi komitmen, sesungguhnya telah terjadi kewajiban sehingga pagu anggaran harus dicadangkan.

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