FADHIL, MUHAMMAD (2022) Tinjauan atas Laporan Operasional pada Kantor Pelayanan Perbendaharaan Negara Palembang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Laporan keuangan merupakan bentuk pertanggungjawaban pelaksanaan APBN pada suatu entitas pelaporan. Dalam penerapan akuntansi berbasis akrual terdapat beberapa komponen laporan keuangan, antara lain Laporan Operasional (LO) dan Catatan atas Laporan Keuangan (CaLK). Penelitian ini bertujuan untuk meninjau kesesuaian penerapan Standar Akuntansi Pemerintahan (SAP) dan Kebijakan Akuntansi Pemerintah Pusat dalam penyajian dan pengungkapan laporan operasional. Selain itu, tulisan ini juga bertujuan untuk mengetahui kompetensi sumber daya manusia yang terlibat dalam penyusunan laporan keuangan. Objek penelitian pada tulisan ini adalah KPPN Palembang selaku entitas pelaporan. Metode yang digunakan adalah studi kepustakaan dan wawancara. Hasil penelitian menunjukan bahwa penyajian laporan operasional KPPN Palembang secara keseluruhan telah sesuai dengan Standar Akuntansi Pemerintahan (SAP) dan Kebijakan Akuntansi Pemerintah Pusat. Namun, pengungkapan pada beberapa akun beban dan pos surplus/defisit dari kegiatan non operasional masih kurang informatif karena terdapat kesalahan pengungkapan dan beberapa hal tidak diungkapkan dalam CaLK. Di samping itu, kompetensi sumber daya manusia KPPN Palembang sudah baik dilihat dari pendidikan, pelatihan, dan pengalaman yang telah dilalui. Hasil penelitian ini diharapkan dapat memberikan masukan dalam upaya penyusunan laporan keuangan yang lebih baik./ The financial report is a form of accountability for the implementation of the APBN in a reporting entity. In the application of accrual-based accounting, there are several components of financial statements, including Operational Reports (LO) and Notes to Financial Statements (CaLK). This study aims to review the suitability of the application of Government Accounting Standards (SAP) and Central Government Accounting Policies in the presentation and disclosure of operational reports. In addition, this paper also aims to determine the competence of human resources involved in the preparation of financial statements. The object of research in this paper is KPPN Palembang as the reporting entity. The method used is literature study and interviews. The results showed that the presentation of the operational reports of KPPN Palembang as a whole was in accordance with Government Accounting Standards (SAP) and Central Government Accounting Policies. However, the disclosures on several expense accounts and surplus/deficit items from non-operational activities are still less informative because there are disclosure errors and some things are not disclosed in the CaLK. In addition, the competence of KPPN Palembang's human resources is good, as seen from the education, training, and experience that has been passed. The results of this study are expected to provide input in efforts to prepare better financial statement.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Laporan Operasional, Standar Akuntansi Pemerintahan, Basis Akrual, Operational Report, Government Accounting Standards, Accrual Basis. |
| 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: | 07 Dec 2022 01:27 |
| Last Modified: | 07 Dec 2022 01:27 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/689 |
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