Tinjauan atas Akuntansi Belanja dan Beban Kabupaten Magelang yang Terdampak Covid-19 Tahun Anggaran 2020

Prastica, Amalia Eka (2022) Tinjauan atas Akuntansi Belanja dan Beban Kabupaten Magelang yang Terdampak Covid-19 Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 menyebabkan penurunan terhadap beberapa sektor kehidupan. Covid-19 berdampak pada perekonomian negara yang kemudian berdampak pada pengelolaan keuangan daerah dan salah satu daerah yang terdampak dari adanya Covid-19 yaitu Kabupaten Magelang. Covid-19 berdampak pada perubahan laporan keuangan dan beberapa pos belanja dalam Laporan Realisasi Anggaran dan beban dalam Laporan Operasional Kabupaten Magelang mengalami perubahan yang signifikan karena adanya pandemi Covid-19. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu studi pustaka, wawancara, dan observasi. Pengumpulan data dengan studi kepustakaan yaitu dengan cara mengumpulkan dan menganalisis informasi dari buku, peraturan-peraturam, dan jurnal. Wawancara dilakukan dengan cara mewawancarai akuntan di Pemerintah Kabupaten Magelang terkait belanja dan beban yang terdampak Covid-19. Metode observasi yaitu membandingkan teori yang didapatkan dari studi pustaka dengan praktiknya. Dalam penulisan Karya Tulis Tugas Akhir ini, digunakan mentode kualitatif dengan cara menganalisis, menjabarkan, dan mengembangkan data-data yang didapatkan ke dalam bentuk narasi. Pelaksanaan praktik akuntansi belanja dan beban Kabupaten Magelang yaitu mulai dari pengklasifikasian, penyajuan, dan pengungkapan pada laporan keuangan. Belanja dan beban Kabupaten Magelang tahun 2020 yang terdampak pandemi Covid-19 yaitu belanja bantuan sosial, belanja tak terduga, beban perjalanan dinas, beban bantuan sosial, dan beban luar biasa. Penurunan maupun kenaikan realisasi anggaran disebabkan karena adanya reklasifikasi dan refocusing anggaran. The Covid-19 pandemic has caused a decline in several sectors of life. Covid-19 has an impact on the country's economy which then has an impact on regional financial management and one of the areas affected by Covid-19 is Magelang Regency. Covid-19 has had an impact on changes in financial statements and several expenditure items in the Budget Realization Report and expenses in the Magelang Regency Operational Report experienced significant changes due to the Covid-19 pandemic. Data collection methods used in this research are literature study, interviews, and observation. Collecting data with literature study by collecting and analyzing information from books, regulations, and journals. The interviews were conducted by interviewing accountants at the Magelang Regency Government regarding the expenditures and expenses affected by Covid-19. The observation method is to compare the theory obtained from the literature study and the practice. In writing this Final Project, a qualitative method is used by analyzing, describing, and developing the data obtained in the form of a narrative. The implementation of the practice of accounting for expenditures and expenses in Magelang Regency is starting from classification, presentation, and disclosure in financial statements. Expenditures and expenses for the Magelang Regency in 2020 that were affected by the Covid-19 pandemic, namely social assistance spending, unexpected expenses, official travel expenses, social assistance burdens, and extraordinary burdens. The decrease or increase in budget realization is due to the reclassification and refocusing of the budget.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Pandemi Covid-19, Belanja dan Beban, Akuntansi, Kabupaten Magelang, Covid-19 Pandemic, Shopping and Expenses, Accounting, Magelang Regency
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Pemerintah
Divisions: 62401 Diploma III Akuntansi
Depositing User: Rahmat Hidayat
Date Deposited: 28 Nov 2022 02:32
Last Modified: 28 Nov 2022 02:32
URI: http://eprints.pknstan.ac.id/id/eprint/630

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