RIZAL, NADIFA SAMSYUL (2022) Tinjauan Penerapan Akuntansi Belanja Bantuan Sosial pada Pemerintah Daerah di Daerah Istimewa Yogyakarta pada Masa Pandemi. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pandemi Covid-19 menyebabkan permasalahan di berbagai sektor kehidupan masyarakat, salah satunya di sektor ekonomi dan sosial. Oleh karena itu, pemerintah memiliki konsekuensi untuk memberi bantuan kepada pihak-pihak yang terdampak berupa pemberian bantuan sosial. Penulisan Karya Tulis Tugas Akhir ini bertujuan untuk meninjau kesesuaian penerapan akuntansi belanja bantuan sosial pada tiap-tiap pemerintah daerah di Provinsi Daerah Istimewa Yogyakarta pada masa pandemi Covid-19 tahun 2020 dengan standar yang berlaku. Selain itu, Penulis juga membahas mengenai penyesuaian anggaran yang dilakukan oleh tiap-tiap pemerintah daerah di Provinsi Daerah Istimewa Yogyakarta terhadap belanja bantuan sosial yang diakibatkan oleh pandemi Covid-19. Metode pengumpulan data yang akan digunakan penulis dalam penulisan Karya Tulis Tugas Akhir (KTTA) ini adalah metode kualitatif berupa metode kepustakaan. Hasil tinjauan menunjukkan bahwa tidak ada perubahan dalam penerapan akuntansi belanja bantuan sosial yang dilaksanakan oleh seluruh pemerintah daerah di Provinsi Daerah Istimewa Yogyakarta selama masa pandemi tahun 2020 jika dibandingkan dengan tahun-tahun sebelumnya. Secara keseluruhan, penerapan akuntansi belanja bantuan sosial yang dilaksanakan oleh seluruh pemerintah daerah di Provinsi Daerah Istimewa Yogyakarta telah sesuai dengan standar yang berlaku./ The Covid-19 pandemic has caused problems in numerous sectors of community live, one of which is in the economic and social sectors. For that reason, the government has the consequence to be responsible for supporting the affected parties in the form of providing social support. The research aimed at reviewing the suitability of the application of social assistance expenditure accounting in each local government in the Special Region of Yogyakarta during the Covid-19 pandemic in 2020 with appropriate standards. In addition, the researcher also discusses the adjustment of budgets made by each local government in the Special Region of Yogyakarta for social assistance expenditure caused by the Covid-19 pandemic. The data collection method used by the researcher is a qualitative method in the form of a library method. The results of the review show that there is no change in the accounting application of social assistance expenditures carried out by all local governments in the Special Region of Yogyakarta during the pandemic in 2020 compared to previous years. Overall, the application of accounting for social assistance expenditures carried out by all local governments in the Special Region of Yogyakarta is in accordance with applicable standards.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Covid-19 pandemic, budget reallocation, social assistance expenditure, pandemi Covid-19, realokasi anggaran, belanja bantuan sosial. |
| 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: | 30 Oct 2023 01:03 |
| Last Modified: | 30 Oct 2023 01:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2131 |
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