Sitompul, Ardo Rapi Pardomuan (2022) Analisis atas Pengelolaan Dana Bergulir Di Kabupaten Karimun. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pertumbuhan ekonomi menjadi topik utama dalam pembahasannya mengenai kesejahteraan masyarakat. Berbagai cara diupayakan negara untuk membantu masyarakat agar ikut serta dalam pertumbuhan ekonomi. Namun karena alasan pendanaan yang terbatas, menghambat pertumbuhan usaha di Indonesia hingga pada akhirnya hadirlah dana bergulir untuk bisa membantu masyarakat. Dana bergulir adalah dana yang dialokasikan melalui pembiayaan APBN/APBD, dipinjamkan kepada masyarakat, untuk selanjutnya untuk dikembalikan kepada pemerintah dalam jangka waktu tertentu, dan selanjutnya akan dipinjamkan kembali kepada masyarakat lain. Penelitian ini mengangkat rumusan masalah yaitu bagaimana penerapan akuntansi dana bergulir di Kabupaten Karimun, bagaimana gambaran kinerja dan keuangan dana bergulir di Kabupaten Karimun, dan apakah praktik manajemen di Kabupaten Karimun telah sesuai dengan praktik manajemen yang sehat. Penulisan ini bertujuan untuk menganalisis pengelolaan dana bergulir di Kabupaten Karimun. Dengan metode analisis kualitatif dan kuantitatif berdasarkan data primer dan sekunder, hasil penelitian ini menunjukan bahwa penerapan akuntansi dana bergulir telah sesuai dengan Bultek nomor 7, gambaran kinerja dana bergulir tidak menunjukan citra positif dan begitu juga dengan gambaran keuangannya, dan praktik manajemen dana bergulir di Kabupaten Karimun tidak sesuai dengan praktik manajemen yang sehat. / Economic growth is the main topic in his discussion of people's welfare. Various ways have been taken by the state to help the community to participate in economic growth. However, due to limited resources, it hampered business growth in Indonesia until finally a revolving fund was introduced to help the community. Revolving funds are funds that are allocated through APBN/APBD financing, lent to the public, then returned to the government within a certain period of time, and will then be loaned back to other communities. This study raises the formulation of the problem, namely how to apply revolving fund accounting in Karimun Regency, how to describe performance and revolving finance in Karimun Regency, and whether management practices in Karimun Regency are in accordance with healthy management. This writing aims to analyze the management of revolving funds in Karimun Regency. With qualitative and quantitative analysis methods based on primary and secondary data, the results of this study indicate that the application of revolving fund accounting is in accordance with Bultek number 7, the revolving performance description does not show a positive image and so does the financial picture, and revolving fund management practices in Karimun Regency. inconsistent with sound management practices.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | Dana bergulir, akuntansi dana bergulir, gambaran kinerja dan keuangan, praktik manajemen Revolving fund, fund accounting, financial and performance description, management practice |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 24 Oct 2022 06:24 |
| Last Modified: | 24 Oct 2022 06:24 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/286 |
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