Fauzi, Muhammad Azzam (2022) Tinjauan atas Praktik Akuntansi Belanja Barang dan Jasa di Masa Pandemi Covid-19 pada Dinas Kelautan dan Perikanan Provinsi Kalimantan Timur. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Pemerintah daerah selaku entitas pelaporan wajib menyusun laporan keuangan untuk mempertanggungjawabkan penggunaan APBD. Belanja barang dan jasa merupakan salah satu pos yang disajikan dalam laporan keuangan pemerintah daerah. Penyusunan karya tulis ini bertujuan untuk meninjau praktik akuntansi belanja barang dan jasa dibandingkan dengan standar dan kebijakan akuntansi yang berlaku serta analisis dampak adanya refocusing anggaran terhadap kinerja belanja pada objek penelitian. Objek penelitian yang menjadi tinjauan penulis adalah Dinas Kelautan dan Perikanan (DKP) Provinsi Kalimantan Timur. Penulis menggunakan dua metode pengumpulan data, yaitu metode studi kepustakaan dan metode wawancara. Metode studi kepustakaan dilakukan penulis dengan membaca, mempelajari, dan mengumpulkan berbagai data dan informasi yang diperlukan dari peraturan perundang-undangan, buku, jurnal, arsip laporan keuangan, dan bahan literatur lainnya. Metode wawancara dilakukan penulis dengan mengajukan beberapa pertanyaan secara langsung kepada narasumber. Hasil penelitian yang diperoleh penulis, yaitu praktik akuntansi belanja barang dan jasa DKP Provinsi Kalimantan Timur telah sesuai dengan Permendagri Nomor 64 Tahun 2013 dan kinerja belanja pada DKP Provinsi Kalimantan Timur memenuhi kriteria “cukup efektif” berdasarkan kriteria efektivitas kinerja keuangan daerah sebagaimana dalam Mahmudi (2019). / Local governments as reporting entities are required to compile financial statements to account for the use of regional budgets. Goods and services expenditures is one of the posts presented in the financial statements of local governments. The preparation of this paper aims to review the accounting practices of goods and services expenditures compared to applicable accounting standards and policies as well as analyze the impact of budget refocusing on expenditure performance on the object of research. The object of the research that became the author's review was Dinas Kelautan dan Perikanan (DKP) Provinsi Kalimantan Timur. The author uses two methods of data collection, namely the literature study method and the interview method. The method of literature study is carried out by the author by reading, studying, and collecting various data and information needed from laws and regulations, books, journals, financial statement archives, and other literature materials. The interview method is carried out by the author by asking several questions directly to the source person. The results of the research obtained by the author, namely the accounting practice of goods and services expenditures of DKP Provinsi Kalimantan Timur are in accordance with Permendagri Nomor 64 Tahun 2013 and the performance of spending in the DKP of East Kalimantan Province meets the criteria of "quite effective" based on the criteria for the effectiveness of regional financial performance as in Mahmudi (2019).
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | akuntansi pemerintah, belanja barang dan jasa, Dinas Kelautan dan Perikanan Provinsi Kalimantan Timur, government accounting, spending on goods and services, Dinas Kelautan dan Perikanan Provinsi Kalimantan 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: | 14 Aug 2023 02:44 |
| Last Modified: | 14 Aug 2023 02:44 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1899 |
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