ALMAZID, NAUFAL IRFAN (2022) Tinjauan atas Penyajian Laporan Operasional pada Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Lampung. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini membahas tentang tinjauan atas penyajian Laporan Operasional pada Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Lampung tahun anggaran 2020. Laporan Operasional memiliki peranan penting karena berguna dalam menyediakan informasi terkait seluruh aktivitas operasional keuangan dengan melihat struktur atau pos-pos yang sudah tersedia pada Laporan Operasional. Laporan Operasional setidaknya disajikan sekali dalam setahun dengan membandingkan laporan periode sebelumnya. Metodologi dari penilitian ini adalah dengan menggunakan studi pustaka dan studi lapangan yang terdiri atas wawancara dan observasi. Hasil dari penelitian ini yaitu Laporan Operasional yang disajikan oleh Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Lampung untuk tahun anggaran 2020 telah sesuai ketentuan peraturan yang berlaku yaitu PMK No. 225/PMK.05/2019 tentang Kebijakan Akuntansi Pemerintah Pusat dan PSAP Nomor 12 tentang laporan operasional. Penelitian ini bertujuan untuk meninjau kesesuaian penyajian Laporan Operasional Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Lampung terhadap kebijakan akuntansi dan peraturan yang berlaku dan mengetahui kendala pada saat penyusunan Laporan Operasional di Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Lampung./ This study discusses the presentation review of operational reports at the Regional Office of the Directorate General of Treasury of Lampung Province for the fiscal year 2020. Operational Reports have an essential role because they help provide information related to all financial operational activities by looking at the structures or posts that are already available in the Operational Report. The Operational Report is presented at least once a year by comparing the reports of previous periods. The methodology of this research is to use literature studies and field studies consisting of interviews and observations. The results of this study, namely the Operational Report presented by the Regional Office of the Directorate General of Treasury of Lampung Province for the 2020 fiscal year, are under the provisions of the applicable regulations, namely PMK No. 225 / PMK.05 / 2019 concerning Central Government Accounting Policies and PSAP Number 12 concerning operational reports. This study aims to review the suitability of the presentation of the Operational Report of the Regional Office of the Directorate General of Treasury of Lampung Province to the applicable accounting and regulatory policies and find out the obstacles when preparing the Operational Report at the Regional Office of the Directorate General of Treasury of Lampung Province.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Kebijakan, Laporan, Operasional, Pendapatan, Beban, Policy, Report, Operations, Revenue, Expenses |
| 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: | 24 Nov 2022 08:28 |
| Last Modified: | 24 Nov 2022 08:28 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/603 |
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