SIANTURI, SELLA VITA (2022) Penerapan Akuntansi Anggaran dan Realisasi Anggaran hingga Aspek Penyajian dan Pengungkapan Laporan Realisasi Anggaran Dinas Kesehatan Tapanuli Utara selama Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pandemi Covid-19 yang melanda dunia memberikan dampak kepada semua sektor baik pemerintah pusat hingga daerah. Dampak tersebut dirasakan oleh salah satu instansi di Pemerintah Daerah yaitu Dinas Kesehatan. Pemerintah daerah melakukan pengutamaan penggunaan alokasi kegiatan tertentu. Oleh karena itu laporan realisasi anggaran digunakan untuk membantu dalam melakukan evaluasi kinerja instansi (Dinas Kesehatan) terkait kesesuaian antara anggaran dengan belanja yang dilakukan pada masa pandemi Covid-19. Penelitian ini bertujuan untuk mengetahui dampak pandemi Covid-19 terhadap penyajian dan pengungkapan Laporan Realisasi Anggaran. Objek dari penelitian ini adalah Laporan Realisasi Anggaran Dinas Kesehatan Tapanuli Utara Tahun Anggaran 2020 - 2021. Penelitian ini dilakukan dengan menggunakan metode studi kepustakaan dan metode studi lapangan untuk mengetahui penerapan akuntansi serta bagaimana kesesuaian penyajian dan pengungkapan Laporan Realisasi Anggaran selama pandemi Covid-19 dengan standar yang berlaku. Dalam hal ini, hasil penelitian diharapkan dapat meningkatkan kinerja Dinas Kesehatan dalam penyusunan laporan keuangan terutama kesesuaian penyajian dan pengungkapan Laporan Realisasi Anggaran dengan ketentuan yang berlaku. Penelitian menunjukkan bahwa Laporan Realisasi Anggaran Dinas Kesehatan Tapanuli Utara telah disajikan dan diungkapkan sesuai ketentuan yang berlaku. Dampak pandemi Covid-19 terhadap akuntansi anggaran Dinas Kesehatan Tapanuli Utara, yaitu terkait penyesuaian anggaran saat kebijakan recofusing dilaksanakan, terjadi penurunan realisasi pendapatan-LRA dibanding realisasi tahun sebelumnya, serta dalam penyusunan anggaran, dinas kesehatan membutuhkan waktu yang lebih lama./ The Covid-19 pandemic that has hit the world has had an impact on all sectors, both central and regional governments. This impact was felt by one of the agencies in the Regional Government, namely the Health Office. Local governments prioritize the use of certain activity allocations. Therefore, the Budget Realization Report is used to assist in evaluating the performance of the agency (Health Department) regarding the suitability between the budget and the expenditures made during the Covid-19 pandemic. This study aims to determine the impact of the Covid-19 pandemic on the presentation and disclosure of the Budget Realization Report. The object of this research is the North Tapanuli Health Service Budget Realization Report for the 2020-2021 Fiscal Year. This research was conducted using the literature study method and the field study method to determine the application of accounting as well as how appropriate the presentation and disclosure of the Budget Realization Report during the Covid-19 pandemic with the standard application. In this case, the results of the study are expected to improve the performance of the Health Office in preparing financial reports, especially the suitability of the presentation and disclosure of the Budget Realization Report with applicable regulations. The research shows that the Budget Realization Report of the North Tapanuli Health Office has been presented and disclosed in accordance with applicable regulations. The impact of the Covid-19 pandemic on the budget accounting of the North Tapanuli Health Office, which is related to budget adjustments when the recofusing policy is implemented, there is a direction in the realization of LRA-income compared to the previous year’s realization, and in preparing the budget, the Health Office takes longer.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | budget realization report, health department, budget accounting, presentation and disclosure, the impact of Covid-19, laporan realisasi anggaran, dinas kesehatan, akuntansi anggaran, penyajian dan pengungkapan, dampak 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: | 30 Oct 2023 02:00 |
| Last Modified: | 30 Oct 2023 02:00 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2135 |
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