Amany, Arisa Nurul (2022) TINJAUAN ATAS PENERAPAN AKUNTANSI BELANJA BANTUAN SOSIAL DINAS SOSIAL KABUPATEN TEMANGGUNG. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Karya Tulis Tugas Akhir ini dibuat dengan tujuan memenuhi syarat kelulusan akademik pendidikan dipolam tiga Akuntansi Politeknik Keuangan Negara STAN. Karya Tulis Tugas Akhir ini membahas tentang penerapan akuntansi Belanja Bantuan Sosial pada Dinas Sosial Kabupaten Temanggung yang meliputi tahun laporan 2018, 2019, dan 2020. Peninjauan atas akuntansi Belanja Bantuan Sosial ini dilakukan dengan studi kepustakaan. Studi kepustakaan yang dimaksud adalah mengumpulkan, membaca, dan menelaah undang-undang, peraturan pemerintah, peraturan menteri, buku dan jurnal penelitian yang berkaitan dengan akuntansi Belanja Bantuan Sosial, serta berita maupun sumber lainnya sebagai acuan dalam penulisan karya tulis ini. Pembahasan ini berfokus pada pelaporan dan pengungkapan Belanja Bantuan Sosial pada Laporan Realisasi Anggaran, Catatan atas Laporan Keuangan, dan Neraca. Pembahasan ini juga mencakup tinjauan atas pengungkapan dan pelaporan Belanja Bantuan Sosial di masa pandemi covid-19. Hasil peninjauan atas Belanja Bantuan Sosial pada Dinas Sosial Kabupaten Temanggung menunjukkan kesesuaiaan antara penerapan akuntansi dan peraturan yang mengatur tentang akuntansi Belanja bantuan Sosial. / This Final Project Paper was made with the aim of meeting the requirements for academic graduation in education in three Accounting State Finance Polytechnic STAN. This Final Project Paper discusses the application of social assistance expenditure accounting at the Temanggung Regency Social Service Which includes the 2018, 2019, and 2020 report years. This review of the accounting of Social Assistance Expenditures was carried out with a literature study. The literature study in question is to collect, read, and review laws, government regulations, ministerial regulations, books and research journals related to the accounting of Social Assistance Expenditures, as well as news and other sources as a reference in writing this paper. This discussion focuses on reporting and disclosure of Social Assistance Expenditures on Budget Realization Reports, Notes to Financial Statements, and Balance Sheets. This discussion also includes a review of the disclosure and reporting of Social Assistance Expenditures during the COVID-19 pandemic. The results of the review of Social Assistance Expenditures at the Temanggung Regency Social Service Office showed a match between the application of accounting and the regulations governing the accounting of Social Assistance Expenditures.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Belanja Bantuan Sosial, Laporan Realisasi Anggaran, Catatan atas Laporan Keuangan, Neraca. Belanja Bantuan Sosial, Laporan Realisasi Anggaran, Catatan atas Laporan Keuangan, Neraca. Social Assistance Expenditure, Budget Realization Report, Notes to Financial Statements, Balance Sheet. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 07 Nov 2022 01:15 |
| Last Modified: | 07 Nov 2022 01:15 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/452 |
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