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Abstrak :
Sertipikat merupakan surat tanda bukti hak yang berlaku sebagai alat pembuktian yang kuat. Namun dalam kenyataanya sekarang tidak jarang terjadi terbitnya dua atau lebih sertipikat diatas sebidang tanah yang sama, lazim dikenal dengan overlapping, seperti kasus dalam Putusan MA No 2651 K/Pdt/2014. Penelitian ini adalah penelitian yuridis normatif dengan sifat eksplanatoris dan menggunakan data sekunder. Kesimpulan penelitian ini yaitu Kantor Pertanahan Kota Surabaya yang tidak teliti dan tidak cermat pada waktu dilakukan pengukuran, penelitian di lapangan atau pemeriksaan terhadap dokumen-dokumen yang terkait dengan objek sengketa sehingga menimbulkan ketidakpastian hukum dan juga kerugian kepada pemegang hak. Upaya penyelesaian dalam Putusan MA No 2651 K/Pdt/2014 dilakukan melalui pengadilan.

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Certificate is a letter of proof of rightsserves as a strong evidence of the physical data and juridical data in accordance with the measurement letter and land certificate of the concerned. The certificate also proves that land registration has been done. But in reality, it is not uncommon to have 2 (two) or more land certificates issued for the same part of land, commonly known as land overlapping, such as the solved case registered in Supreme Court Decision No. 2651 K / Pdt / 2014. The purpose of this study was to determine the legal certainty of the issuance of dual certificates by the Land Office of Surabaya and to determine whether the basic consideration of the judge in deciding the dispute in the Supreme Court No. 2651 K / Pdt / 2014 was consistent with the regulations. This study is a normative juridical research with explanatory and analytical prescriptive typology nature features, and is using secondary data. The author concluded that Surabaya Land Office was careless and inaccurate in doing the measurement, field research or related documents examination that it caused legal uncertainty and also loss to the rights holder. Also, consideration of the judge in deciding the dispute in Supreme Court Decision No. 2651 K/Pdt / 2014 was not in accordance with the applied regulations.

Abstrak :
Laporan magang ini dibentuk untuk menjelaskan penyusunan laporan keuangan Bappeda Provinsi DKI Jakarta Tahun 2022. Bappeda Provinsi DKI Jakarta merupakan salah satu Satuan Kerja Perangkat Daerah (SKPD) yang berfungsi sebagai badan perencanaan pembantu pelaksana tugas pemerintah daerah DKI Jakarta. Adapun laporan keuangan SKPD akan berpedoman dengan peraturan terkait basis akuntansi yang digunakan. Didorong oleh Instruksi Gubernur Provinsi DKI Jakarta Nomor 1 Tahun 2022 Tentang Penyusunan Laporan Keuangan Pemerintah Daerah Provinsi DKI Jakarta Tahun Anggaran 2022 dan Rencana Aksi Dalam Rangka Mempertahankan Predikat Wajar Tanpa Pengecualian. Instruksi Gubernur Provinsi DKI Jakarta Nomor 1 Tahun 2022 menjelaskan langkah dalam menginput laporan keuangan SKPD dilakukan dengan Sistem Informasi Pemerintah Daerah (SIPD-LPJ) dan dievaluasi oleh beberapa pihak seperti Inspektorat dan BPK. Bappeda Provinsi DKI Jakarta sendiri telah melakukan penginputan melalui sistem ini sejak tahun 2022. Pertauran terkait lainnya yaitu Peraturan Pemerintah No. 71 Tahun 2010 Tentang Standar atau prinsip dalam menyusun laporan keuangan pemerintah, dimana didalamnya juga dilampirkan Peraturan Standar Akuntansi Pemerintahan (PSAP) 04 Tentang Catatan atas Laporan Keuangan (CaLK). Maka hasilnya, penyusunan laporan keuangan menggunakan basis akuntansi akrual dan sesuai dengan kerangka CaLK. Bappeda Provinsi DKI Jakarta perlu melalui beberapa proses sehingga menghasilkan laporan keuangan yang siap terbit. Yaitu melalui pemeriksaan BPKD, BPK, serta Inspektorat. ......This internship report was created to explain the preparation of the DKI Jakarta Provincial Bappeda financial report for 2022. The DKI Jakarta Provincial Bappeda is one of the Regional Work Units (SKPD) that functions as an auxiliary planning agency for implementing DKI Jakarta regional government tasks. The SKPD financial reports will be guided by regulations related to the accounting basis used. Driven by the Instruction of the Governor of the Province of DKI Jakarta Number 1 of 2022 concerning the Preparation of Regional Government Financial Statements of the DKI Jakarta Province for the 2022 Fiscal Year and Action Plans in the Context of Maintaining the Unqualified Predicate. Instruction of the Governor of DKI Jakarta Province Number 1 of 2022 explains the steps for inputting SKPD financial reports are carried out with the Local Government Information System (SIPD-LPJ) and evaluated by several parties such as the Inspectorate and BPK. DKI Jakarta Provincial Bappeda itself has been inputting through this system since 2022. Other related regulations, namely Government Regulation No. 71 of 2010 concerning Standards or principles in compiling government financial reports, in which the Government Accounting Standards Regulation (PSAP) 04 concerning Notes to Financial Statements (CaLK) is also attached. As a result, the preparation of financial statements uses an accrual basis of accounting and is in accordance with the CaLK framework. Bappeda DKI Jakarta Province needs to go through several processes so as to produce financial reports that are ready to be published. Namely through BPKD, BPK, and the Inspectorate.