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Kabupaten Karanganyar",
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integral dari laporan keuangan yang berisi penjelasan tambahan, 
            
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rincian, dan informasi pendukung terkait pos-pos yang disajikan dalam 
            
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laporan keuangan utama (seperti neraca, laporan laba rugi, dan laporan 
            
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arus kas). CALK bertujuan untuk meningkatkan transparansi dan 
            
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pemahaman pengguna laporan dengan mengungkapkan kebijakan akuntansi, 
            
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asumsi, risiko, serta item-item spesifik yang memengaruhi kinerja dan 
            
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