RAHMAN, FATA (2022) Tinjauan atas Penerapan Akuntansi Belanjada Modal di Masa Pandemi Covid-19 pada Badan Pertanahan Nasional Kabupaten Wonosobo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Satuan Kerja (Satker) Badan Pertanahan Nasional Kabupaten Wonosobo sebagai unit kerja Badan Pertanahan Nasional di daerah yang diwajibkan untuk melaksanakan penyusunan dan pertanggungjawaban dengan membuat /menyusun laporan keuangan sesuai Standar Akuntansi Pemerintahan. Perlakuan akuntansi belanja modal merupakan entitas penting BPN Kabupaten Wonosobo sebagai entitas akuntansi dalam menyajikan dan mempertanggungjawabkan keuangannya. Tujuan penelitian ini untuk meninjau praktik pelaksanaan akuntansi belanja modal di masa pandemi Covid-19 pada Badan Pertanahan Nasional Kabupaten Wonosobo. Metode yang digunakan peneliti adalah metode dokumentasi dan metode wawancara. Hasil penelitian menunjukkan bahwa pelaksanaan akuntansi belanja modal pada Badan Pertanahan Nasional Kabupaten Wonsobo telah memenuhi Standar Akuntansi Pemerintahan. Dampak pandemi Covid-19 terhadap pelaksanaan akuntansi dan anggaran terhadap belanja modal Badan Pertanahan Nasional Kabupaten Wonosobo tidak terlalu signifikan namun masih perlu dilakukan penyesuaian terhadap pelaksanaan dan realokasi atas penganggaran belanja modal, sehingga realisasi pengadaan belanja modal berjalan dengan baik dan maksimal sesuai dengan target pencapaian Badan Pertanahan Nasional Kabupaten Wonosobo / The Wonosobo Regency National Land Agency Work Unit (Satker) as the work unit of the National Land Agency in the regions is required to carry out preparation and accountability with financial reports in accordance with Government Accounting Standards. The accounting treatment of capital expenditures is an important entity for the Wonosobo Regency BPN as an accounting entity in presenting and accounting for its finances. The purpose of this study is to review the practice of implementing capital expenditure accounting during the Covid-19 pandemic at the Wonosobo Regency National Land Agency. The method used by the researcher is the documentation method and the interview method. The results of the study indicate that the implementation of capital expenditure accounting at the Wonsobo Regency National Land Agency has met the Government Accounting Standards. The impact of the Covid-19 pandemic on the implementation of accounting and budgeting for the capital expenditure of the Wonosobo Regency National Land Agency is not too significant, but adjustments need to be made to the implementation and reallocation of capital expenditure budgeting, so that the realization of capital expenditure procurement goes well and maximally according to the achievement target of the National Land Agency. Wonosobo Regency.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Satuan Kerja, Akuntansi Belanja Modal, Covid-19, Work Unit, Capital Expenditures Accounting, Covid-19 |
| 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: | 04 Oct 2023 07:18 |
| Last Modified: | 04 Oct 2023 07:18 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2075 |
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