TINJAUAN BELANJA BARANG DAN JASA SEBELUM DAN KETIKA PANDEMI COVID-19 PADA KESDAM/I BUKIT BARISAN

Aditama, Prayuda (2022) TINJAUAN BELANJA BARANG DAN JASA SEBELUM DAN KETIKA PANDEMI COVID-19 PADA KESDAM/I BUKIT BARISAN. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Prayuda Aditama_1302191165.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (17kB)
	Text (Abstrak) 02. Abstrak_Prayuda Aditama_1302191165.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB)
	Text (Daftar Isi) 03. Daftar Isi_Prayuda Aditama_1302191165.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (136kB)
	Text (Bab I) 05. Bab I_Prayuda Aditama_1302191165.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (85kB)
	Text (Bab II) 06. Bab II_Prayuda Aditama_1302191165.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (127kB)
	Text (Bab III) 07. Bab III_Prayuda Aditama_1302191165.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (529kB)
	Text (BAb IV) 08. Bab IV_Prayuda Aditama_1302191165.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (71kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Prayuda Aditama_1302191165.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (72kB)

Abstract

ABSTRAK Pandemi Covid-19 berdampak pada berbagai sektor termasuk sektor ekonomi. Atas dampak tersebut pemerintah merespon dengan menetapkan Undang-Undang No.2 Tahun 2020 tentang Penetapan Peraturan Pemerintah Pengganti Undang�Undang Nomor 1 Tahun 2020 Tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan Untuk Penanganan Pandemi Covid-19. Terjadi perubahan postur APBN salah satunya pada peningkatan belanja untuk memitigasi risiko kesehatan dan melindungi masyarakat dari ancaman Pandemi Covid-19. Belanja merupakan aktivitas yang sangat diperlukan dalam Kementerian dan Lembaga tak terkecuali satuan kerja seperti Kesdam I/Bukit Barisan sebagai entitas akuntansi untuk melaksanakan kegiatan operasional maupun non-operasional. Dalam kondisi Covid-19 seperti saat ini laporan keuangan Kesdam I/Bukit Barisan mengalami perubahan dibandingkan saat sebelum adanya Pandemi Covid-19 karena adanya perubahan anggaran dalam rangka percepatan penanganan Covid-19. Kata kunci: Belanja Barang dan Jasa, Pengakuan, Pengukuran, Penyajian Abstract The Covid-19 pandemic has impacted various sectors including the economic sector. To this impact, the government responded by enacting Law No. 2/2020 concerning Stipulation of Government Regulations in place of Law No. 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Covid-19 Pandemic. There was a change in the state budget posture, one of which was an increase in spending to mitigate health risks and protect the public from the threat of the Covid-19 pandemic. Shopping is an activity that is indispensable in Ministries and Institutions, including work units such as Kesdam I/Bukit Barisan as an accounting entity to carry out operational and non-operational activities. In the current Covid-19 condition, the Kesdam I/Bukit Barisan financial reports have changed compared to before the Covid-19 pandemic due to budget changes in the context of accelerating the handling of Covid-19. Keywords: Expenditure for Goods and Services, Recognition, Measurement, Presentation, During the Pandemic, Before the Pandemic

Actions (login required)

View Item