SULISTIANA, SULISTIANA (2022) TINJAUAN ATAS PENGARUH PANDEMI COVID-19 TERHADAP PENERAPAN LAPORAN OPERASIONAL DI KPPN BANDA ACEH TAHUN ANGGARAN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pandemi COVID-19 merupakan bencana non-alam yang telah memberi dampak negatif terhadap pertumbuhan ekonomi Indonesia. Dalam rangka melaksanakan Program Pemulihan Ekonomi Nasional (PEN), pemerintah melakukan refocusing dan realokasi belanja K/L maupun Transfer Ke Daerah dan Desa (TKDD). Akibat perubahan anggaran dan kebijakan selama pandemi COVID-19 tersebut, mulai dari tingkat Kementerian/Lembaga hingga satuan kerja (satker) harus melakukan revisi Daftar Isian Pelaksanaan Anggaran (DIPA) yang berdampak pada penyusunan laporan keuangan. Salah satu laporan keuangan yang mengalami perubahan akibat pandemi COVID-19 adalah Laporan Operasional (LO), baik dari sisi dasar hukum yang menjadi pedoman dalam penyusunan LO maupun dari sisi anggaran pada setiap pos di dalam LO akibat revisi anggaran. Laporan Operasional merupakan salah satu bentuk laporan pertanggungjawaban satuan kerja yang menginformasikan mengenai seluruh kegiatan operasional keuangan satuan kerja yang tergambar melalui Pendapatan-LO, Beban, Surplus/Defisit dari Kegiatan Non-operasional, Pos Luar Biasa, dan Surplus/Defisit-LO. Pedoman dasar dalam menyusun laporan operasional adalah PSAP 12 tentang Laporan Operasional yang merupakan bagian dari Lampiran I PP 71 Tahun 2010 dan PMK 234 Tahun 2020 tentang perubahan atas PMK 225 Tahun 2019 tentang Kebijakan Akuntansi Pemerintah Pusat. Kedua pedoman tersebut membahas terkait definisi, pengakuan, pengukuran, penyajian dan pengungkapan atas masing-masing pos dalam laporan operasional. Penelitian ini dimaksud untuk meninjau pengaruh pandemi COVID- 19 terhadap penerapan Laporan Operasional di KPPN Banda Aceh Tahun Anggaran 2021. Metode penelitian yang digunakan adalah metode kualitatif. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumen terkait penerapan Laporan Operasional di KPPN Banda Aceh. Hasil penelitian menunjukkan bahwa Laporan Operasional KPPN Banda Aceh telah disusun sesuai dengan PSAP 12 dan PMK 234 Tahun 2020, meskipun terdapat beberapa penyesuaian penyusunan laporan operasional di masa pandemi ini. / The COVID-19 pandemic is a non-natural disaster that has hurt Indonesia's economic growth. to implement the National Economic Recovery Program (PEN), the government is refocusing and reallocating K/L spending as well as Transfers to Regions and Villages (TKDD). As a result of changes in budgets and policies during the COVID-19 pandemic, starting from the Ministry/Agency level to the work unit (satker) must revise the Budget Implementation List (DIPA) which has an impact on the preparation of financial reports. One of the financial reports that have changed due to the COVID-19 pandemic is the Operational Report (LO), both in terms of the legal basis that serves as a guide in the preparation of the LO and from the budget side each post in the LO due to budget revisions. The Operational Report is a form of work unit accountability report that informs all financial operational activities of the work unit as illustrated through LO-Revenue, Expenses, Surplus/Deficit from Non-operational Activities, Extraordinary Items, and Surplus/Deficit-LO. The basic guidelines in preparing operational reports are PSAP 12 concerning Operational Reports which are part of Appendix I of PP 71 of 2010 and PMK 234 of 2020 concerning amendments to PMK 225 of 2019 concerning Central Government Accounting Policies. The two guidelines discuss the definition, recognition, measurement, presentation, and disclosure of each item in the operational report. This study is intended to review the effect of the COVID- 19 pandemic on the implementation of the Operational Report at KPPN Banda Aceh for the 2021 Fiscal Year. The research method used is the qualitative method. Data was collected through interviews, observations, and documents related to the implementation of the Operational Report at KPPN Banda Aceh. The results showed that the Banda Aceh KPPN Operational Report had been prepared by, the following PSAP 12 and PMK 234 of 2020, although there were some adjustments to the preparation of operational reports during this pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Laporan Operasional, PSAP 12, PMK 234 Tahun 2020, KPPN Banda Aceh, Operational Report (LO), PSAP 12, PMK 234 of 2020, KPPN Banda Aceh |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 04 Nov 2022 01:22 |
| Last Modified: | 04 Nov 2022 01:22 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/417 |
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