KHASANAH, RIZKA DWI (2022) Analisis Kebijakan Akuntansi Laporan Realisasi Anggaran pada Era Pandemi di KPPN Magelang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pandemi COVID-19 yang merebak di Indonesia sejak awal tahun 2020 menyebabkan pemerintah mengambil berbagai perubahan kebijakan dalam rangka penekanan penyebaran virus COVD-19 dan pemulihan kondisi ekonomi Indonesia. Kebijakan tersebut menyasar berbagai kementerian/lembaga pemerintah, salah satunya yaitu KPPN Magelang. Sebagai sebuah entitas pelapor, KPPN Magelang wajib menyajikan Laporan Keuangan setiap tahunnya. Perubahan kebijakan tersebut menyebabkan perubahan dalam laporan keuangan yang disusun. Data didapatkan menggunakan metode studi kepustakaan dan studi lapangan yang terdiri dari wawancara dan observasi. Adapun sumber data yang digunakan adalah data yang disajikan oleh KPPN Magelang pada laporan keuangannya terlebih pada bagian Laporan Realisasi Anggaran dan CaLK. Berdasarkan analisis yang dilakukan, diperoleh kesimpulan bahwa salah satu kebijakan yang diambil oleh pemerintah selama masa pandemi COVID-19 terkait kondisi keuangan negara yaitu diadakannya realokasi anggaran dan pemusatan kembali kegiatan dari kementerian/lembaga pemerintah. Hal tersebut menyebabkan munculnya akun baru dalam Laporan Realisasi Anggaran yang dilaporkan oleh KPPN Magelang, Akun tersebut merupakan akun yang digunakan dalam rangka pencegahan penyebaran virus COVID-19 dan percepatan pemulihan ekonomi nasional./ The COVID-19 pandemic that has spread in Indonesia since the beginning of 2020 caused the government to take various policy changes in the context of suppressing the spread of the COVID-19 virus and restoring Indonesia's economic conditions. This policy targets various ministries/government agencies, one of which is KPPN Magelang. As a reporting entity, KPPN Magelang is required to present and submit financial reports every year. The change in policy causes changes in the financial statements prepared. The data was collected through the literature study method and field method that consisting of interviews and observations. The data sources used are the data presented by KPPN Magelang in its financial reports, especially in the Budget Realization Report and CaLK sections. Based on the analysis carried out, it was concluded that one of the policies taken by the government during the COVID-19 pandemic was related to the state's financial condition, namely the holding of budget reallocations and refocusing of activities on government ministries/agencies. This led to the emergence of a new account in the Budget Realization Report reported by KPPN Magelang. This account is an account used to prevent the spread of the COVID-19 virus and accelerate national economic recovery.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | pandemi COVID-19, laporan realisasi anggaran, kebijakan akuntansi, COVID-19 pandemic, budget realization report, accounting policy |
| 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: | 25 Nov 2022 07:55 |
| Last Modified: | 25 Nov 2022 07:55 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/622 |
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