MAKMUR, MUHAMMAD IQBAL BAITUL (2022) TINJAUAN ATAS PELAPORAN KEUANGAN KELURAHAN GELANGAN DI MASA PANDEMI. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Satuan Kerja Pemerintah Daerah melakukan pelaporan keuangan sebagai pelengkap APBD. Prosedur pelaporan keuangan pemerintah daerah melambat pada 2020 akibat pandemi. Untuk mengatasi masalah ini, dilakukan perubahan peraturan-peraturan terhadapat proses pelaporan keuangan setiap SKPD. Salah satu upayanya adalah dengan melakukan restrukturisasi APBD. Penelitian ini bertujuan untuk mengukur seberapa efektif dan sesuai pelaporan keuangan Kelurahan Gelangan terhadap dana covid-19. Karakteristik daerah yang variabel dalam penelitian ini adalah pelaksanaan pelaporan keuangan Kelurahan Gelangan, ketepatan anggaran dana covid-19 dan sitem pengendalian dalam penyaluran dana kemasyarakat. Populasi dalam penelitian ini adalah Kelurahan Gelangan pada tahun 2019-2021. Metode analisis yang digunakan adalah analisis kualitatif. Hasil penelitian Kelurahan Gelangan dapat menyesuaikan peraturan dari pemerintah daerah tentang pelaporan keuangan terhadap dana covid-19 yang telah disalurkan dengan baik. / The Regional Government Work Units carry out financial reporting as a complement to the APBD. Regional government financial reporting procedures are audited in 2020 due to the pandemic. To overcome this problem, changes were made to the regulations for the financial reporting process of each SKPD. One of the efforts is to restructure the APBD. This study aims to measure how effective and appropriate the financial reporting of the Gelangan Village for covid 19 funds is. The regional characteristics that are variable in this study are the implementation of the financial reporting of the Gelangan Village, the accuracy of the covid 19 fund budget and site control in reporting public funds. The population in this study is the Village of Gelangan in 2019-2021. The analytical method used is qualitative analysis. The results of the research in the Gelangan Village were able to adjust to the local government regarding the financial reporting of the covid 19 funds that had been distributed properly.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | pelaksanaan pelaporan keuangan, ketepatan dana covid-19, dan sistem pengendalian, implementation of financial reporting, accuracy of covid-19 funds, and control systems |
| 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 Aug 2023 04:32 |
| Last Modified: | 03 Aug 2023 04:32 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1819 |
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