CYNARA, ANDREA DAGHNA (2022) Analisis Penerapan Akuntansi Belanja Tak Terduga pada Pemerintah Kota Probolinggo di Masa Pandemi Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dalam menghadapi kondisi darurat akibat pandemi COVID-19, pemerintah daerah melakukan refocusing dan realokasi anggaran untuk dialihkan pada belanja tak terduga. Penelitian ini bertujuan mengetahui mekanisme anggaran belanja tak terduga pada pemerintah daerah, penerapan akuntansi belanja tak terduga, dan kendala yang dihadapi oleh pemerintah daerah dalam proses penerapan akuntansi belanja tak terduga khususnya dalam masa pandemi COVID-19. Objek yang dipilih oleh penulis adalah Pemerintah Kota Probolinggo. Dalam proses penyusunan karya tulis ini, penulis mengumpulkan data terkait belanja tak terduga melalui studi literatur, studi lapangan, dan wawancara. Hasil tinjauan penulis menunjukkan bahwa mekanisme anggaran belanja tak terduga pada Pemerintah Kota Probolinggo telah sesuai dengan kebijakan yang berlaku. Penerapan belanja tak terduga pada Pemerintah Kota Probolinggo masih terdapat sedikit perbedaan dengan standar dan kebijakan yang berlaku, tetapi secara garis besar penerapannya telah sesuai. Kendala yang dialami Pemerintah Kota Probolinggo dalam penerapan akuntansi belanja tak terduga adalah pencatatan dan pelaporan anggaran yang masih dapat diatasi melalui rekonsiliasi secara berkala. Hasil penelitian ini diharapkan dapat memberikan informasi untuk pemerintah daerah terkait penerapan belanja tak terduga./ In the face of emergency conditions due to the COVID-19 pandemic, local governments are refocusing and reallocating budgets to be diverted to unexpected expenditure. This study aims to find out the mechanism of unexpected expenditure budgets in local governments, the application of unexpected expenditure accounting, and the obstacles faced by local governments in the process of implementing unexpected expenditure accounting, especially during the COVID-19 pandemic. The object chosen by the author is the Probolinggo City Government. In the process of preparing this paper, the author collected data related to unexpected expenditure through literature studies, field studies, and interviews. The results of the author's review show that the unexpected expenditure mechanism for the Probolinggo City Government is in accordance with applicable policies. The implementation of unexpected expenditure on the Probolinggo City Government still has a slight difference with applicable standards and policies, but broadly speaking its application has been appropriate. The obstacle experienced by the Probolinggo City Government in implementing unexpected expenditure accounting is the recording and reporting of budgets that can still be overcome through regular reconciliation. The results of this study are expected to provide information for local governments regarding the implementation of unexpected expenditure.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Belanja Tak Terduga, COVID-19, Mekanisme Anggaran, Akuntansi, Unexpected Expenditure, COVID-19, Budget Mechanism, Accounting. |
| 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 02:50 |
| Last Modified: | 07 Dec 2022 02:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/700 |
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