Arfan, Muhammad (2022) Tinjauan Akuntabilitas Pelaporan Dana Otonomi Khusus Di Kabupaten Aceh Tamiang Sejak Tahun 2017. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dana otonomi khusus adalah dana yang bersumber dari APBN yang dialokasikan ke suatu daerah guna membiayai pelaksanaan otonomi khusus di daerah tersebut. Dana otonomi khusus ditujukan untuk mendanai pembangunan di berbagai bidang, terutama pembangunan di bidang infrastruktur, ekonomi, pendidikan, sosial, dan kesehatan. Pemerintah daerah wajib melakukan penyajian dan pengungkapan dana otonomi khusus yang memadai setiap tahunnya sebagai wujud dari prinsip transparansi dan akuntabilitas pemerintah untuk menciptakan pemerintahan yang good governance. Penelitian ini bertujuan untuk mengetahui akuntabilitas pelaporan dana otonomi khusus di Kabupaten Aceh Tamiang. Populasi dalam penelitian ini adalah Kabupaten Aceh Tamiang tahun 2017 sampai tahun 2022. Metode penelitian yang digunakan adalah analisis kualitatif dengan melakukan studi literatur obervasi lapangan dan wawancara. Hasil penelitian menunjukkan bahwa akuntabilitas pelaporan dana otonomi khusus di Kabupaten Aceh Tamiang sejak tahun 2017 tergolong baik. Begitu pula dengan penyajian dan pengungkapannya, dana otonomi khusus Kabupaten Aceh Tamiang telah dilaporkan di laporan keuangan pemerintah daerah dengan nilai yang tepat dan sesuai dengan peraturan yang berlaku sehingga layak memperoleh opini wajar tanpa pengecualian. / Special autonomy funds are funds sourced from the APBN which are allocated to a region to finance the implementation of special autonomy in that region. The special autonomy fund is intended to finance development in various fields, especially development in the fields of infrastructure, economy, education, social and health. Regional governments are required to present and disclose adequate special autonomy funds every year as a manifestation of the principles of government transparency and accountability to create good governance. This study aims to determine the accountability of reporting on special autonomy funds in Aceh Tamiang District. The population in this study is Aceh Tamiang Regency from 2017 to 2022. The research method used is qualitative analysis by conducting a literature study of field observations and interviews. The results of the study show that the accountability of reporting on special autonomy funds in Aceh Tamiang Regency since 2017 is classified as good. Likewise with the presentation and disclosure, Aceh Tamiang District special autonomy funds have been reported in the local government financial statements with the right value and in accordance with applicable regulations so that they deserve an unqualified opinion.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | dana otonomi khusus, pembangunan, akuntabilitas, pelaporan keuangan, penyajian dan pengungkapan, special autonomy funds, development, accountability, financial reporting, presentation and disclosure. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting 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: | 25 Oct 2023 08:34 |
| Last Modified: | 25 Oct 2023 08:34 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2128 |
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