PURNAMA SARI, MELLA PUTRI (2022) Tinjauan atas Laporan Operasional pada Pemerintah Provinsi Daerah Istimewa Yogyakarta Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Standar Akuntansi Pemerintahan merupakan prinsip-prinsip akuntansi yang digunakan sebagai acuan dalam menyusun dan menyajikan laporan keuangan pemerintah. Penelitian ini bertujuan untuk mengetahui penyusunan dan penyajian Laporan Operasional pada Pemerintah Provinsi Daerah Istimewa Yogyakarta Tahun Anggaran 2020 dan meninjau kesesuaian penerapan penyusunan dan penyajian Laporan Operasional dengan Standar Akuntansi Pemerintahan, mulai dari definisi, struktur dan isi, akuntansi pendapatan, akuntansi beban, akuntansi surplus/defisit dari kegiatan non operasional, dan akuntansi pos luar biasa. Metode pengumpulan data yang digunakan adalah studi kepustakaan dan studi lapangan yang terdiri dari wawancara dan observasi. Hasil penelitian dapat disimpulkan bahwa Pemerintah Provinsi Daerah Istimewa Yogyakarta telah melakukan pengakuan, pengukuran, penyajian, dan pengungkapan Laporan Operasional dengan basis akrual dan secara keseluruhan telah sesuai dengan PSAP Nomor 12. Namun, terdapat beban hibah berupa barang yang tidak dicatat pada Laporan Operasional. Atas permasalahan tersebut, telah dilakukan koreksi penambahan beban hibah berupa barang. Selain itu, terdapat aset tetap yang belum tercatat, sehingga hal tersebut akan memengaruhi ketidakakuratan nilai perolehan aset tetap dan perhitungan beban penyusutannya. Permasalahan tersebut dapat diatasi dengan melakukan pemutakhiran pencatatan aset tetap agar perhitungan beban penyusutan lebih akurat dan melakukan bimbingan teknis terkait penatausahaan aset tetap./ Government Accounting Standards are accounting principles used as a reference in preparing and presenting government financial statements. This study aims to know the preparation and presentation of Operational Reports at the Provincial Government of the Special Region of Yogyakarta for fiscal year 2020 and to review the suitability of the implementation of the preparation and presentation of Operational Reports with Government Accounting Standards, starting from the definition, structure and content, accounting for revenue, accounting for expenses, accounting for surplus/deficit from non-operational activities, and accounting for extraordinary items. The data collection method used are literature study and field study consisting of interviews and observations. The results of the study can be concluded that the Provincial Government of the Special Region of Yogyakarta has recognized, measured, presented, and disclosed the Operational Reports on an accrual basis and as a whole is in accordance with PSAP Number 12. However, there is a grant expense in the form of goods that are not recorded in the Operational Report. For this problem, corrections have been made to the addition of grant expense in the form of goods. In addition, there are fixed assets that have not been recorded, so that it will affect the inaccuracy of the acquisition value of fixed assets and the calculation of depreciation expense. These problems can be overcome by updating the recording of fixed assets so that the calculation of depreciation expense is more accurate and providing technical guidance related to the administration of fixed assets.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Akrual, Laporan Operasional, Daerah Istimewa Yogyakarta, PSAP Nomor 12, Standar Akuntansi Pemerintahan, Accruals, Operational Reports, Special Region of Yogyakarta, PSAP Number 12, Government Accounting Standards |
| 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 02:35 |
| Last Modified: | 07 Dec 2022 02:35 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/698 |
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