Maulana, Devitania (2022) Tinjauan atas Penyajian Laporan Realisasi Anggaran pada Dinas Pendidikan Kota Cimahi Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Setiap pengelola keuangan negara memiliki tugas untuk menyusun dan menyajikan laporan pertanggungjawaban atas pelaksanaan APBN/APBD sesuai dengan peraturan yang berlaku. Salah satunya, pelaporan realisasi anggaran yang dilakukan oleh Dinas Pendidikan Kota Cimahi sebagai bentuk pertanggungjawabannya terhadap penggunaan anggaran dan mengevaluasi hasil kinerja. Penilitian ini menggunakan metode kualitatif yang meliputi kegiatan mengumpulkan data dari berbagai studi pustaka seperti buku, karya tulis ilmiah maupun jurnal, serta sumber lainnya yang berkaitan dengan topik pembahasan. Penelitian ini meninjau Laporan Realisasi Anggaran Dinas Pendidikan Kota Cimahi secara menyeluruh terhadap akun Pendapatan dan Belanja. Tinjauan tersebut dilakukan dengan membandingkan kesesuaian antara penyusunan dan pelaporan Laporan Realisasi Anggaran Dinas Pendidikan TA 2020 dengan PSAP 02 dan Peraturan Walikota Cimahi Nomor 5 Tahun 2018. Dengan demikian, dapat disimpulkan bahwa Dinas Pendidikan Kota Cimahi sudah melaporkan LRA TA 2020 dengan baik dan sudah sesuai dengan peraturan yang berlaku. Pendapat tersebut diperkuat dengan penjelasan LRA secara detail pada CaLK Dinas Pendidikan Kota Cimahi. Dengan adanya penelitian ini, diharapkan Dinas Pendidikan Kota Cimahi dapat mengetahui bagaimana penyajian Laporan Realisasi Anggaran yang tepat sesuai dengan peraturan terkait. /Each state financial manager has the task of compiling and presenting an accountability report on the implementation of the State Budget (APBN/APBD) in accordance with applicable regulations. One of them is the reporting of budget realization by the Cimahi City Education Office as a form of accountability for the use of the budget and evaluating performance results. This research uses a qualitative method which includes activities to collect data from various literature studies such as books, scientific papers and journals, as well as other sources related to the topic of discussion. This study reviews the Cimahi City Education Office's Budget Realization Report as a whole on the Revenue and Expenditure accounts. The review was carried out by comparing the suitability between the preparation and reporting of the Education Office For Year 2020 Statement of Budget Realization with PSAP 02 and Cimahi Mayor Regulation Number 5 of 2018. Thus, it can be concluded that the Cimahi City Education Office has reported the Budget Realization Report For Year 2020 properly and has in accordance with applicable regulations. This opinion is reinforced by an explanation of the Budget Realization Report in detail in the Notes to the Financial Statements of the Cimahi City Education Office. By doing this research, hopefully that the Education Office of Cimahi City can find out how to properly present the Budget Realization Report in accordance with related regulations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Laporan Realisasi Anggaran, Standar Akuntansi Pemerintah, Pendapatan dan Belanja, Statement of Budget Realization, Government Acconting Standards, Revenue and Expenditure. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Mar 2023 09:14 |
| Last Modified: | 03 Mar 2023 09:14 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1100 |
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