Bukit, Putra Jaya (2022) Tinjauan Atas Reviu Laporan Keuangan Pemerintah Kabupaten Aceh Tenggara Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penulisan ini bertujuan untuk mengetahui apakah tahapan reviu laporan keuangan pemerintah daerah yang dilakukan oleh Inspektorat Kabupaten Aceh Tenggara telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2018 tentang Pelaksanaan Reviu atas Laporan Keuangan Pemerintah Daerah Berbasis Akrual. Metode yang digunakan penulis untuk memperoleh data ini yaitu metode wawancara, studi dokumentasi, dan studi literatur. Metode wawancara dan studi dokumentasi dilakukan dengan cara mendatangi kantor Inspektorat Kabupaten Aceh Tenggara dan menemui pengendali teknis kegiatan reviu Laporan Keuangan Pemerintah Daerah untuk dimintai keterangan dan meminta data-data yang erat hubungannya dengan pelaksanaan reviu LKPD. Sedangkan studi literatur dapat dilakukan dengan mencari sumber referensi mengenai reviu LKPD. Hasil penulisan menunjukkan bahwa, Inspektorat Kabupaten Aceh Tenggara telah melaksanakan tahapan reviu LKPD sesuai dengan Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2018 tentang Pelaksanaan Reviu atas Laporan Keuangan Pemerintah Daerah Berbasis Akrual. / This writing aims to find out whether the stages of reviewing local government financial reports carried out by the Southeast Aceh District Inspectorate are in accordance with the Minister of Home Affairs Regulation Number 4 of 2018 concerning the Implementation of the Accrual-Based Review of Local Government Financial Reports. The method used by the author to obtain this data is the interview method, the study of documentation, and the study of literature. The interview and documentation study method was carried out by visiting the Southeast Aceh District Inspectorate office and meeting the technical controller of the Local Government Financial Report review activities for questioning and requesting data closely related to the implementation of the LKPD review. While the literature study can be done by looking for reference sources regarding the LKPD review. The results of the writing show that the Southeast Aceh Regency Inspectorate has carried out the LKPD review stage in accordance with the Minister of Home Affairs Regulation Number 4 of 2018 concerning the Implementation of the Accrual-Based Review of Local Government Financial Reports.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Review, Local Government Financial Reports, Southeast Aceh District Inspectorate, Minister of Home Affairs Regulation Number 4 of 2018, Reviu, Laporan Keuangan Pemerintah Daerah, Inspektorat Kabupaten Aceh Tenggara, Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2018. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 Aug 2023 08:26 |
| Last Modified: | 09 Aug 2023 08:26 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1860 |
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