PUTRI, FADHILAH DWITIYA (2022) Tinjauan atas Laporan Operasional Kejaksaan Negeri Boyolali Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Kejaksaan Negeri Boyolali adalah lembaga pemerintah yang memiliki kewajiban untuk menyusun dan menyampaikan laporan keuangan sebagaimana disampaikan oleh Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. Laporan keuangan lembaga disusun berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah dengan beberapa bagian. Laporan operasional merupakan salah satu bagian dari laporan keuangan yang menunjukkan kegiatan operasional keuangan entitas. Penyusunan dan penyajian laporan operasional diatur dalam Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 12 tentang Laporan Operasional. Penelitian ini bertujuan untuk mengetahui kesesuaian antara laporan operasional Kejaksaan Negeri Boyolali Tahun Anggaran 2020 dengan PSAP Nomor 12 melalui wawancara dan dokumentasi. Penyajian laporan operasional oleh Kejaksaan Negeri Boyolali menunjukkan kesesuaian dengan peraturan yang berlaku dan ditemukan akun khusus yang tidak disajikan pada laporan operasional. /The public prosecution service of Boyolali is a government institution that is obliged to compile and submit the financial report as mandated by Act No.17 of 2003 on state finance. The institutional financial report is arranged by government regulation No.71 of 2010 on government accounting standards. Operational reports are part of the financial statements that show the financial operational activities of the entity. The preparation and presentation of operational reports are regulated in the statement of government accounting standard number 12 on operational reports. The purpose of this research is to determine the suitability of the public prosecution service of Boyolali’s operational reports with the statement of government accounting standard number 12 through interviews and documentation. The operational reports presented by the public prosecution service of Boyolali match the current standards and a special account was found that was not presented on it.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Laporan Keuangan, Laporan Operasional, Penyajian, PSAP Nomor 12, Financial Statement, Operational Reports, Presentation, Government Accounting Standard Number 12 |
| 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: | 04 Jul 2023 06:11 |
| Last Modified: | 04 Jul 2023 06:11 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1742 |
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