PAKPAHAN, YESIKA LOVELLY TAMARISKA (2022) Tinjauan atas Penerapan Akuntansi Belanja Barang di KPP Pratama Medan Timur Selama Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Belanja barang merupakan pengeluaran yang dilakukan untuk memperoleh barang dan/atau jasa yang habis pakai untuk menghasilkan barang dan/atau jasa yang dijual maupun yang tidak dijual dan penyediaan barang yang dimaksudkan untuk diberikan atau dijual kepada masyarakat atau Pemerintah Daerah. Terjadinya pandemi Covid-19 membawa dampak terhadap pelaporan keuangan pemerintah Indonesia. Melalui Inpres Nomor 4 Tahun 2020, Presiden Republik Indonesia menekankan agar pemerintah melakukan realokasi anggaran dan refocussing kegiatan untuk penanganan pandemi Covid-19 di Indonesia. Selain itu, Surat Edaran Menteri Keuangan Nomor 6 Tahun 2020 juga mengarahkan agar pemerintah mengutamakan penggunaan alokasi anggaran untuk kegiatan yang darurat dalam pandemi Covid-19. KPP Pratama Medan Timur merupakan salah satu instansi pemerintah yang berada dalam naungan dan bertanggung jawab langsung kepada Kantor Wilayah DJP Sumatera Utara I. Penelitian ini bertujuan untuk mengetahui perubahan yang terjadi dalam penerapan akuntansi belanja barang di KPP Pratama Medan Timur selama masa pandemi Covid-19 serta meninjau kesesuaian pelaksanaan akuntansi belanja barang dengan peraturan yang berlaku. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan atas laporan keuangan, peraturan dan pedoman dalam pelaksanaan akuntansi belanja barang, serta melakukan wawancara dengan pegawai yang berwenang dalam pelaksanaan akuntansi belanja barang di KPP Pratama Medan Timur. Hasil penelitian menunjukkan bahwa pada masa pandemi Covid-19, KPP Pratama Medan Timur menggunakan segmen akun baru yakni belanja barang dalam rangka penanganan pandemi Covid-19 serta telah melakukan realokasi anggaran dan refocussing kegiatan kepada belanja barang yang menunjang penanganan Covid-19. Selain itu, pelaksanaan akuntansi belanja barang di KPP Pratama Medan Timur selama masa pandemi Covid-19 juga telah mengikuti peraturan dan ketentuan yang berlaku./ Goods expenditure is an expenditure that made to obtain goods and/or services that are consumable to produce goods and/or services that are sold or not sold and the provision of goods that are intended to be given or sold to the public or the Regional Government. The Covid-19 pandemic has had an impact on the Indonesian government's financial reporting. Through Presidential Instruction Number 4 of 2020, the President of the Republic of Indonesia emphasized that the government should reallocate the budget and refocus activities to handle the Covid-19 pandemic in Indonesia. In addition, the Circular Letter of the Minister of Finance Number 6 of 2020 also directs the government to prioritize the use of budget allocations for emergency activities during the Covid-19 pandemic. KPP Pratama Medan Timur is one of the government institute that is directly responsible to the Regional Office of the DJP North Sumatra I. This study aims to determine the changes that occurred in the application of accounting for goods expenditures at KPP Pratama Medan Timur during the Covid-19 pandemic and reviewing the suitability of the implementation of goods expenditure accounting with applicable regulations. The method used in this research is a literature study on financial reports, regulations and guidelines in the implementation of goods expenditure accounting, and also interviews with employees authorized in the implementation of goods expenditure accounting at KPP Pratama Medan Timur. The results showed that during the Covid-19 pandemic, KPP Pratama Medan Timur used a new account segment, namely goods expenditure to handling the Covid-19 pandemic and had reallocated budgets and refocused activities on goods spending that supported the handling of Covid-19. In addition, the implementation of accounting for goods purchases at the KPP Pratama Medan Timur during the Covid-19 pandemic has also followed the applicable rules and regulations. "
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | pandemic Covid-19, goods expenditure, KPP Pratama Medan Timur, pandemi Covid-19, akuntansi belanja barang, KPP Pratama Medan Timur |
| 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: | 10 Aug 2023 01:31 |
| Last Modified: | 10 Aug 2023 01:31 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1865 |
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