AJUSA, RETNO DWI PERMATA (2022) Tinjauan Atas Akuntansi Pendapatan Transfer Selama Pandemi Covid-19 Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kota Bandar Lampung. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Desentralisasi fiskal merupakan pelimpahan pengelolaan fiskal dari pemerintah pusat kepada pemerintah daerah sebagai wujud pemberdayaan masyarakat melalui pemberdayaan fiskal dengan penyerahan berbagai sumber pendapatan, seperti penyerahan berbasis pajak dan bantuan pendanaan melalui mekanisme transfer. Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Bandar Lampung sebagai perangkat daerah yang melaksanakan kewenangan daerah di bidang keuangan diwajibkan melaksanakan kebijakan pemerintah pusat dalam mengatasi penyesuaian dan refocusing APBD akibat pandemi Covid-19. Berdasarkan data APBD 2020 sebelum penyesuaian dan setelah penyesuaian, PAD mengalami penurunan sehingga pendapatan daerah semakin bergantung pada pendapatan transfer. Tujuan penelitian ini adalah untuk mengetahui pengaruh pandemi Covid-19 terhadap pendapatan transfer yang dilaporkan oleh BPKAD Kota Bandar Lampung. Peninjauan dilakukan dengan metode deskriptif dengan wawancara dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa pendapatan transfer yang diperoleh BPKAD Kota Bandar Lampung mengalami penurunan semenjak pandemi, akan tetapi meningkatkan kontribusi pendapatan transfer terhadap total pendapatan daerah./ Fiscal decentralization is the delegation of fiscal management from the central government to regional governments as a form of community empowerment through fiscal empowerment by providing various sources of income, such as tax-based submissions and funding assistance through transfer mechanisms. The Regional Financial and Asset Management Agency (BPKAD) of Bandar Lampung City as a regional apparatus that carries out regional authority in the financial sector is required to implement central government policies in overcoming the adjustment and refocusing of the APBD due to the Covid-19 pandemic. Based on the 2020 APBD data before the adjustment and after the adjustment, PAD has decreased so that regional income is increasingly dependent on transfer income. The purpose of this study was to determine the effect of the Covid-19 pandemic on transfer income reported by the Bandar Lampung City BPKAD. The review was conducted by descriptive method with interviews and literature study. The results of this study indicate that transfer income obtained by BPKAD Bandar Lampung City has decreased since the pandemic, but has increased the contribution of transfer income to total regional income.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | fiscal decentralization, transfer income, Regional Financial and Asset Management Agency of Bandar Lampung City, covid-19 pandemic, desentralisasi fiskal, pendapatan transfer, Badan Pengelolaan Keuangan Daerah Kota Bandar Lampung, pandemi 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 07:57 |
| Last Modified: | 04 Oct 2023 07:57 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2080 |
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