Waskito, Galih Bayu (2022) Tinjauan atas Penerapan Akuntansi Belanja dan Beban Operasional pada Kantor Pelayanan Perbendaharaan Negara Jakarta IV. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
"Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan akuntansi belanja dan beban operasional pada KPPN Jakarta IV dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan dan Peraturan Menteri Keuangan Nomor 225 Tahun 2019 tentang Kebijakan Akuntansi Pemerintah Pusat yang tercerminkan dalam pelaksanaan prinsip pengklasifikasian, pengakuan, pengukuran, penyajian dan pengungkapan belanja dan beban operasional. Metode penelitian yang digunakan adalah dengan pendekatan kualitatif melalui studi dokumentasi dan wawancara kepada pihak yang terkait langsung dengan pelaksanaan akuntansi belanja dan beban operasional pada KPPN Jakarta IV. Hasil menunjukkan bahwa penerapan akuntansi belanja dan beban operasional pada KPPN Jakarta IV, mulai dari prinsip pengklasifikasian, pengakuan, pengukuran, penyajian dan pengungkapannya pada laporan keuangan pemerintah telah sesuai dengan ketentuan SAP yang berlaku./ This study aims to determine the suitability of the application of accounting for expenditures and operating expenses at KPPN Jakarta IV with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Regulation of the Minister of Finance Number 225 of 2019 concerning Central Government Accounting Policies which are reflected in the implementation of the principles of classification, recognition, measurement. , presentation and disclosure of expenditure and operating expenses. The research method used is a qualitative approach through documentation studies and interviews with parties directly related to the implementation of accounting for expenditures and operating expenses at KPPN Jakarta IV. The results show that the application of accounting for expenditures and operating expenses at KPPN Jakarta IV, starting from the principles of classification, recognition, measurement, presentation and disclosure in government financial statements is in accordance with the applicable SAP provisions.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Akuntansi Belanja dan Beban Operasional, PSAP 02, PSAP 12, Financial Statements of Operational Expenses dan Operational Expenditures |
| 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: | 08 Nov 2022 02:27 |
| Last Modified: | 08 Nov 2022 02:27 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/486 |
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