LEONARDO, LUIS (2022) Analisis Realisasi Anggaran pada Kantor Pelayanan Perbendaharaan Negara Pontianak Tahun Anggaran 2019-2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Pengelolaan keuangan negara di Indonesia didasari oleh Paket Undang-Undang Bidang Keuangan Negara, yaitu Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara, dan Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. Anggaran serta realisasi anggaran merupakan bagian yang tak terpisahkan dari keuangan negara. Pada kenyataannya, anggaran tidak selalu terealisasi sesuai dengan apa yang direncanakan. Penyerapan anggaran yang belum optimal serta adanya deviasi antara anggaran dengan realisasinya merupakan bukti dari ketidaksesuaian tersebut. Pada akhir 2019, kasus Covid-19 pertama kali ditemukan dan pada 9 Maret 2020 Covid-19 dinyatakan sebagai pandemi oleh WHO. Banyak hal yang terdampak pandemi Covid-19, tak terkecuali realisasi anggaran KPPN Pontianak. Dampak pandemi ini dapat dianalisis melalui realisasi anggaran belanja KPPN Pontianak pada tahun 2019-2021 baik dari tingkat penyerapan anggaran maupun deviasi anggaran yang terjadi. / State financial management in Indonesia is based on the Package of State Finance Law, namely Law Number 17 of 2003 concerning State Finance, Law Number 1 of 2004 concerning State Treasury, and Law Number 15 of 2004 concerning Examination and Responsibility of State Financial Management. Budget and budget realization are an integral part of state finances. In reality, the budget is not always realized according to what was planned. Absorption of the budget that has not been optimal and the deviation between the budget and its realization is evidence of that discrepancy. At the end of 2019, the first case of Covid-19 was discovered and on March 9, 2020 Covid-19 was declared as a pandemic by WHO. Many things have been affected by the Covid-19 pandemic, including the budget realization of the KPPN Pontianak. The impact of this pandemic can be analyzed through the realization of the KPPN Pontianak budget in 2019-2021 both from the level of budget absorption and budget deviation that occurred.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | keuangan negara, anggaran, realisasi anggaran, deviasi, penyerapan anggaran, state finance, budget, budget realization, deviation, budget absorption |
| 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: | 13 Jun 2023 01:56 |
| Last Modified: | 13 Jun 2023 01:56 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1595 |
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