Basrian, Ratu Nadira Buai (2022) Tinjauan atas Penerapan Akuntansi Belanja Operasi pada Dinas Pariwisata dan Ekonomi Kreatif Provinsi Lampung. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Ratu Nadira Buai Basrian_1302191521.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (944kB) |
|
Text (Abstrak)
02. Abstrak_Ratu Nadira Buai Basrian_1302191521.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (937kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Ratu Nadira Buai Basrian_1302191521.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (937kB) |
|
Text (Bab I)
05. Bab I_Ratu Nadira Buai Basrian_1302191521.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (941kB) |
|
Text (Bab II)
06. Bab II_Ratu Nadira Buai Basrian_1302191521.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (937kB) |
|
Text (Bab III)
07. Bab III_Ratu Nadira Buai Basrian_1302191521.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (937kB) |
|
Text (Bab IV)
08. Bab IV_Ratu Nadira Buai Basrian_1302191521.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (937kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Ratu Nadira Buai Basrian_1302191521.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (937kB) |
Abstract
Dinas Pariwisata dan Ekonomi Kreatif Provinsi Lampung merupakan unit pemerintahan yang memiliki tugas untuk melaksanakan urusan pemerintahan daerah di bidang Pariwisata dan Ekonomi Kreatif. Sebagai unit pemerintahan daerah, Dinas Pariwisata dan Ekonomi Kreatif tidak lepas dari pelaksanaan belanja, terutama belanja operasi yang salah satunya memiliki tujuan untuk memberikan pelayanan kepada masyarakat Provinsi Lampung. Berdasarkan Laporan Keuangan tahun 2020, Realisasi belanja Disparekraf mencapai Rp20.655.625.967 yang dimana komponen atas realisasi belanja yang paling dominan ialah belanja operasional yang mencapai Rp20.608.917.467. Penelitian ini memiliki tujuan untuk meninjau penerapan akuntansi belanja operasi pada Dinas Pariwisata dan Ekonomi Kreatif Provinsi Lampung. Metode yang dilakukan penulis dalam melakukan tinjauan ini adalah dengan melakukan metode kepustakaan dan dokumentasi. Hasil dari tinjauan yang telah dilakukan menunjukkan bahwa Dinas Pariwisata dan Ekonomi Kreatif Provinsi Lampung memiliki kesesuaian terkait definisi dan klasifikasi belanja operasi dengan PSAP Nomor 02 tentang Laporan Realisasi Anggaran, memiliki kesesuaian atas penerapan pengakuan dan pengukuran belanja operasi jika disandingkan dengan PP Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah yang berbasis kas menuju akrual dan Permendagri Nomor 64 Tahun 2013 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis akrual pada Pemerintah Daerah, serta penyajian dan pengungkapan atas belanja operasi sudah sesuai Buletin Teknis SAP 04 tentang Penyajian dan Pengungkapan Belanja Pemerintah. / The Lampung Province Tourism and Creative Economy Office is a government unit that has the task of carrying out regional government affairs in the field of Tourism and Creative Economy. As a regional government unit, the Department of Tourism and Creative Economy cannot be separated from the implementation of spending, especially operating expenses, one of which has the aim of providing services to the people of Lampung Province. Based on the 2020 Financial Report, Disparekraf expenditure realization has reached Rp. 20,655,625,967, of which the most dominant component of expenditure realization was operational expenditure which reached Rp. 20,608,917,467. This study aims to review the application of operating expenditure accounting at the Tourism and Creative Economy Office of Lampung Province. The method used by the author in conducting this review is to use the library and document research. The results of the review that have been carried out show that the Lampung Province Tourism and Creative Economy Office has conformity with the definition and classification of operating expenditures with PSAP Number 02 concerning Budget Realization Reports, has conformity with the application of recognition and measurement of operating expenditures when compared with government regulation no 71 of 2010 concerning Cash-based Government Accounting Standards towards accruals and Permendagri Number 64 of 2013 concerning the Application of Accrual-Based Government Accounting Standards to Local Governments, as well as the presentation and disclosure of operating expenditures are in accordance with SAP Technical Bulletin 04 concerning the Presentation and Disclosure of Government Expenditures.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | operational expense, tourism and creative economy office, financial statements, belanja operasi, dinas pariwisata dan ekonomi kreatif, laporan keuangan |
| 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: | 11 Oct 2023 05:27 |
| Last Modified: | 11 Oct 2023 05:27 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2104 |
Actions (login required)
 |
View Item |