Irsyadillah, Muhammad Firly (2022) Tinjauan atas Laporan Operasional pada Kantor Pelayanan Perbendaharaan Negara Bengkulu Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Laporan operasional merupakan suatu komponen yang terdapat di dalam pelaporan keuangan dengan penyajian sumber daya perekonomian yang menambahkan ekuitas maupun penggunaan dari pihak pemerintahan pusat atau daerah pada aktivitas pelaksanaan pemerintah pada suatu periode laporan. Ketentuan mengenai laporan operasional diatur dalam PSAP Nomor 12 Lampiran I PP 71 Tahun 2010 dan Peraturan Menteri Keuangan Nomor 234/PMK.05/2020. Kedua pedoman tersebut melingkupi aturan tentang pengklasifikasian, pengakuan, pengukuran, penyajian, dan pengungkapan pendapatan serta beban. Penelitian ini dimaksudkan untuk meninjau kesesuaian praktik penyusunan laporan operasional pada Satker KPPN Bengkulu. Metode penelitian yang digunakan adalah metode kualitatif. Pengumpulan data dilakukan melalui studi kepustakaan, observasi, dan wawancara terkait penyusunan laporan operasional Satker KPPN Bengkulu. Hasil penelitian menunjukkan bahwa laporan operasional KPPN Bengkulu tahun anggaran 2020 sudah sesuai dengan PSAP 12 dan Peraturan Menteri Keuangan Nomor 234/PMK.05/2020./ The operational report is a component contained in financial reporting with the presentation of economic resources that add equity or use from the central or regional government in government implementation activities in a reporting period. Regulations regarding operational reports are regulated in PSAP 12 Lampiran I PP 71 Tahun 2010 and Peraturan Menteri Keuangan Nomor 234/PMK.05/2020. Both guidelines include rules regarding the classification, recognition, measurement, presentation, and disclosure of income and expenses. This study is intended to examine the suitability of the practice of preparing operational reports at KPPN Bengkulu. The research method used is a qualitative method. Data was collected through literature study, observation, and interviews related to the preparation of operational reports for KPPN Bengkulu. The results showed that the KPPN Bengkulu operational report for the 2020 fiscal year was in accordance with PSAP 12 and Peraturan Menteri Keuangan Nomor 234/PMK.05/2020.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Laporan Operasional, PSAP 12, Akuntansi Pemerintah, Operational Report, PSAP 12, Government Accounting |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 04 Nov 2022 03:11 |
| Last Modified: | 04 Nov 2022 03:11 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/421 |
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