NABILA, SHOFA HASNA (2022) Tinjauan atas Realisasi Belanja Pemerintah Provinsi Jawa Barat Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Shofa Hasna Nabila_1302191571.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (13kB) |
|
Text (Abstrak)
02. Abstrak_Shofa Hasna Nabila_1302191571.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (71kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Shofa Hasna Nabila_1302191571.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (68kB) |
|
Text (Bab I)
05. Bab I_Shofa Hasna Nabila_1302191571.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (80kB) |
|
Text (Bab II)
06. Bab II_Shofa Hasna Nabila_1302191571.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (151kB) |
|
Text (Bab III)
07. Bab III_Shofa Hasna Nabila_1302191571.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (216kB) |
|
Text (Bab IV)
08. Bab IV_Shofa Hasna Nabila_1302191571.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (73kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Shofa Hasna Nabila_1302191571.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6kB) |
Abstract
"Abstrak Belanja daerah sesuai Permendagri No. 13 Tahun 2006, semua kewajiban daerah yang diakui sebagai pengurang nilai kekayaan bersih dalam periode tahun anggaran yang bersangkutan. Juga merupakan aktivitas pemanfaatan sumber daya ekonomi untuk memenuhi kebutuhan sesuai dengan junlah yang sudah dianggarkan sebelumnya. Dalam penelitian ini, Pemerintah Provinsi Jawa Barat merupakan salah satu daerah yang mendapatkan alokasi dana dari APBD. Oleh karena itu, Pemerintah Provinsi Jawa Barat wajib melakukan pelaporan keuangan secara period sebagai bentuk transparansi dan pertanggungjawaban terkait penggunaan anggaran. Fokus utama dalam penelitian kali ini salah satunya pada Laporan Realisasi Anggaran dan Catatan atas Laporan Keuangan (CaLK). Penulis menggunakan metode studi kepustakaan yang bertujuan meninjau seberapa efektifnya penyerapan belanja di Pemerintah Provinsi Jawa Barat. Selain itu, penelitian ini juga dilakukan untuk mengetahui jenis alokasi belanja. Berdasarkan tinjauan yang dilakukan, efektivitas penyerapan belanja keseluruhan di Pemerintah Provinsi Jawa Barat berhasil mencapai 88,13% termasuk ke dalam kategori “Cukup Efektif”. Alokasi di Pemerintah Provinsi Jawa Barat terbagi menjadi empat yaitu Belanja Operasi, Belanja Modal, Belanja Tidak Terduga, dan Transfer. / Regional expenditures in accordance with Permendagri No. 13 of 2006, all regional obligations are recognized as deductions for the value of net worth in the period of the relevant fiscal year. It is also an activity of utilizing economic resources to meet needs in accordance with the previously budgeted junlah. In this study, the West Java Provincial Government is one of the regions that received a fund allocation from the APBD. Therefore, the West Java Provincial Government is obliged to conduct periodic financial reporting as a form of transparency and accountability related to the use of the budget. One of the main focuses in this research is the Budget Realization Report and Notes to Financial Statements (CaLK). The author uses a literature study method that aims to review how effective the absorption of spending in the West Java Provincial Government. In addition, this study was also conducted to determine the type of expenditure allocation. Based on the review conducted, the effectiveness of overall expenditure absorption in the West Java Provincial Government managed to reach 88.13% included in the ""Quite Effective"" category. The allocation in the West Java Provincial Government is divided into four, namely Operating Expenditure, Capital Expenditure, Unexpected Expenditure, and Transfer.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Budget Realization Report, Notes to Financial Statements, Allocation of APBD funds, absorption of expenditures, effectiveness, Laporan Realisasi Anggaran, Catatan atas Laporan Keuangan, Alokasi dana APBD, penyerapan belanja, efektivitas. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 10 Aug 2023 04:05 |
| Last Modified: | 10 Aug 2023 04:05 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1878 |
Actions (login required)
 |
View Item |