Tinjauan Perubahan APBDes Dan Pelaporan Keuangan Desa Dologan Di Masa Pandemi Covid-19

Sulistyorini, Ajeng (2022) Tinjauan Perubahan APBDes Dan Pelaporan Keuangan Desa Dologan Di Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Ajeng Sulistyorini_1302190273.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB)
	Text (Abstrak) 02. Abstrak_Ajeng Sulistyorini_1302190273.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (66kB)
	Text (Daftar Isi) 03. Daftar Isi_Ajeng Sulistyorini_1302190273.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (154kB)
	Text (Bab I) 05. Bab I_Ajeng Sulistyorini_1302190273.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (80kB)
	Text (Bab II) 06. Bab II_Ajeng Sulistyorini_1302190273.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (61kB)
	Text (Bab III) 07. Bab III_Ajeng Sulistyorini_1302190273.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (255kB)
	Text (Bab IV) 08. Bab IV_Ajeng Sulistyorini_1302190273.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Ajeng Sulistyorini_1302190273.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (78kB)

Abstract

Keberadaan Covid-19 yang ditetapkan sebagai pandemi memberi dampak pada banyak sektor, seperti sektor kesehatan, perekonomian dan pendidikan, serta kehidupan sosial masyarakat. Pemerintah melakukan perubahan pada Postur dan Rincian Anggaran Pendapatan dan Belanja Negara (APBN) tahun Anggaran 2020 untuk menangani dampak pandemi Covid-19 dengan tujuan untuk mempertahankan kesinambungan keuangan negara dan kesehatan dengan tetap memperhatikan anggaran yang tersedi. Adanya pandemi Covid juga berdampak pada sektor keuangan seperti terjadinya perubahan APBDes dan pelaporan keuangan Desa Dologan. Karya tulis ini bertujuan untuk meninjau perubahan APBDes dan pelaporan keuangan Desa Dologan yang diakibatkan adanya pandemi Covid-19. Penelitian ini dilakukan dengan metode studi kepustakaan dan studi lapangan. Studi kepustakaan yaitu untuk membandingkan laporan keuangan yang dibuat Pemerintah Desa Dologan dengan peraturan yang ada. Studi lapangan digunakan untuk mendapatkan data terkait. Hasil penelitian ini adalah terdapat perubahan pada beberapa akun dalam APBDes Desa Dologan akibat adanya realokasi dana untuk menangani dampak pandemi Covid-19 dan terjadi tiga kali perubahan anggaran. / The appearance of Covid – 19 pandemic era had several impacts on many sectors, such as the health sector, the economy and education, as well as the social life of the community. The government made changes to the Posture and Details of the State Revenue and Expenditure Budget (APBN) for Fiscal Year 2020 to deal with the impact of the Covid-19 pandemic with the aim of maintaining state financial sustainability and health while still paying attention to the available budget. The existence of the Covid pandemic also had an impact on the financial sector, such as changes to the APBDes and Dologan Village financial reporting. This paper aims to review the changes to the APBDes and Dologan Village financial reporting due to the Covid-19 pandemic. This research was conducted using literature study and field study methods. Literature study is to compare the financial reports made by the Dologan Village Government with existing regulations. Field studies are used to obtain related data. The results of this study are that there are changes in several accounts in the Dologan Village APBDes due to the reallocation of funds to deal with the impact of the Covid-19 pandemic and there have been three changes to the budget.

Actions (login required)

View Item