@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<http://5.189.187.109/dataset/fdbd8b3c-5786-46db-84cb-42022c27e410> a dcat:Dataset ;
    dct:description "pernyataan profesional Badan Pemeriksa Keuangan (BPK) tentang tingkat kewajaran informasi keuangan dalam laporan keuangan pemerintah, berdasarkan empat kriteria: kesesuaian dengan Standar Akuntansi Pemerintahan (SAP), kecukupan pengungkapan, kepatuhan terhadap peraturan, dan efektivitas sistem pengendalian intern. " ;
    dct:identifier "fdbd8b3c-5786-46db-84cb-42022c27e410" ;
    dct:issued "2026-03-10T08:25:24.431156"^^xsd:dateTime ;
    dct:modified "2026-03-10T08:25:24.431174"^^xsd:dateTime ;
    dct:publisher <http://5.189.187.109/organization/5af50ebd-7f74-440e-a30d-f0b74308920f> ;
    dct:title "Opini BPK" ;
    dcat:distribution <http://5.189.187.109/dataset/fdbd8b3c-5786-46db-84cb-42022c27e410/resource/3b3c204f-7751-4923-a56a-78a6867d414f> ;
    dcat:keyword "Bagian Adpem",
        "Bapeda dan Litbang",
        "Inspektorat",
        "bagian organisasi" .

<http://5.189.187.109/dataset/fdbd8b3c-5786-46db-84cb-42022c27e410/resource/3b3c204f-7751-4923-a56a-78a6867d414f> a dcat:Distribution ;
    dct:format "XLSX" ;
    dct:issued "2025-12-22T02:47:16.459903"^^xsd:dateTime ;
    dct:modified "2026-03-10T08:25:24.421955"^^xsd:dateTime ;
    dct:title "1.Opini BPK.xlsx" ;
    dcat:accessURL <https://opendata.malinau.go.id/dataset/fdbd8b3c-5786-46db-84cb-42022c27e410/resource/3b3c204f-7751-4923-a56a-78a6867d414f/download/1.opini-bpk.xlsx> ;
    dcat:byteSize "9268"^^xsd:nonNegativeInteger ;
    dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" .

<http://5.189.187.109/organization/5af50ebd-7f74-440e-a30d-f0b74308920f> a foaf:Agent ;
    foaf:name "Kabupaten Malinau" .