Adam Aji, Pangestu (2022) TINJAUAN ATAS PENERAPAN AKUNTANSI BEBAN DAN BELANJA BARANG DAN JASA PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA BANDAR LAMPUNG. Diploma thesis, Politeknik Keuangan Negara STAN.
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Abstract
Sistem akuntansi dibutuhkan dalam menjalankan sistem pemerintahan di pusat dan di daerah. Pemerintah pusat dan daerah menjalankan sistem akuntansi berpedoman pada standar akuntansi pemerintahan yang berlaku. Standar akuntansi mengalami banyak perubahan hingga terjadi reformasi dalam manajemen keuangan negara dengan terbitnya tiga paket undang-undang keuangan negara. Pada tahun 2010 ditetapkan peraturan yang mengharuskan terjadi peralihan penerapan akuntansi berbasis kas menuju akrual menjadi akrual penuh. Di dalam peraturan tersebut mengatur tentang LO dan LRA yang di dalamnya terdapat pos beban dan belanja barang dan jasa. Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil) Kota Bandar Lampung selaku SKPD dan pengguna anggaran mengelola akuntansi atas beban dan belanja barang dan jasa maupun akun lainnya diharapkan agar tersusun laporan keuangan yang dapat dipastikan kebenarannya, dapat dibandingkan, dapat dipercayakan sumbernya, dan dapat dipahami. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode studi kepustakaan dan wawancara. Hasil penelitian menunjukkan bahwa klasifikasi, pengakuan, pengukuran, pencatatan, dan penyajian atas beban dan belanja barang dan jasa telah sesuai dengan peraturan dan standar akuntansi yang berlaku. Namun, pengungkapan atas beban dan belanja barang dan jasa masih belum lengkap karena keterbatasan data yang diperoleh. The accounting system is needed in running the government system at the center and in the regions. The central and local governments run an accounting system based on applicable government accounting standards. Accounting standards underwent many changes until there was a reform in state financial management with the issuance of three packages of state finance laws. In 2010 a regulation was enacted that required a shift from the application of cash-based accounting to accrual to full accrual. The regulation regulates LO and LRA, in which there are expense posts and goods and services expenditures. The Department of Population and Civil Registration (Disdukcapil) of Bandar Lampung City as the SKPD and budget user manages accounting for expenses and expenditures for goods and services as well as other accounts. The data collection method used in this research is the method of literature study and interviews. The results showed that the classification, recognition, measurement, recording, and presentation of expenses and expenditures for goods and services were in accordance with applicable accounting regulations and standards. However, the disclosure of expenses and expenditures for goods and services is still incomplete due to the limited data obtained.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | standar akuntansi pemerintahan, beban barang dan jasa, belanja barang dan jasa, LO, LRA, government accounting standards, goods and services expenses, goods and services spending |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Akuntansi Pemerintah |
| Depositing User: | Rahmat Hidayat |
| Date Deposited: | 27 Feb 2023 03:27 |
| Last Modified: | 27 Feb 2023 03:27 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1044 |
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