HADIYANTO, DICKY WIRA (2022) Tinjauan atas Penerapan Akuntansi Belanja Barang Selama Pandemi Covid-19 pada Pemerintah Kota Binjai Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Laporan Keuangan Pemerintah Daerah merupakan salah satu keluaran yang dihasilkan Pemerintah Daerah. Laporan tersebut disusun untuk mempertanggungjawabkan dan menunjukkan penggunaan Anggaran Pendapatan dan Belanja Daerah (APBD). Belanja barang adalah salah satu akun dari Laporan keuangan yang muncul pada LRA, LAK, dan CaLK berisi penyediaan terhadap barang dan jasa. Penulisan dan penyusunan karya tulis tugas akhir ini bertujuan untuk mengetahui serta meninjau akuntansi belanja barang suatu Pemerintah Daerah sudah sesuai dengan standar dan kebijakan akuntansi yang berlaku atau belum, sekaligus meneliti dampak dari pandemi Covid-19 terhadap anggaran belanja barang. Objek dari penulisan ialah Pemerintah Kota Binjai. Terdapat tiga metode pengumpulan data, yaitu metode kepustakaan, observasi dan wawancara menggunakan via media sosial. Penulis meninjau definisi dari belanja barang pada pemerintah kota tersebut, lalu menganalisis pengklasifikasian, pengukuran, pengakuan, penyajian, dan pengungkapan belanja barangnya. Selain itu, penulis juga menganalisis mengenai dampak pandemi covid-19 ke anggaran belanja Pemerintah Kota Binjai tahun 2020, begitu pula dengan kendala yang dihadapi. Terakhir, dari tinjauan tersebut penulis menarik kesimpulan bahwa penerapan akuntansi belanja barang di Pemerintah Kota Binjai telah sesuai dengan Standar serta kebijakan akuntansi yang berlaku. Anggaran belanja barang pemerintah juga tidak terlalu berdampak pada pandemi Covid-19./ The Regional Government Financial Report is one of the outputs produced by the Regional Government. The report is prepared to account for and demonstrate the use of the Regional Revenue and Expenditure Budget (APBD). The purchase of goods is one of the accounts of the financial statements that appear on the LRA, LAK, and CaLK containing the provision of goods and services. The purpose of writing and compiling this thesis is to find out and review the accounting for goods expenditures of a local government in accordance with applicable accounting standards and policies or not, as well as examine the impact of the Covid-19 pandemic on the goods expenditure budget. The object of writing is the City Government of Binjai. There are three methods of data collection, namely the library method, observation, and interviews using social media. The author reviews the definition of goods expenditures by the city government, then analyzes the classification, measurement, recognition, presentation, and disclosure of goods expenditures. In addition, the author also analyzes the impact of the Covid-19 pandemic on the 2020 Binjai City Government budget, as well as the obstacles faced. Finally, from this review, the author concludes that the application of goods expenditure accounting in the Binjai City Government is in accordance with applicable accounting standards and policies. The government's budget for goods spending has not had much of an impact on the Covid-19 pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | belanja barang, kebijakan akuntansi, LRA, LAK, CaLK, goods expenditures, accounting policies, LRA, LAK, CaLK |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 May 2023 02:48 |
| Last Modified: | 09 May 2023 02:48 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1364 |
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