ILHAM, ALDRY ADHAM (2022) TINJAUAN ATAS KESESUAIAN LAPORAN OPERASIONAL PEMERINTAH KABUPATEN GRESIK TAHUN 2020 DENGAN STANDAR AKUNTANSI PEMERINTAH. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Standar Akuntansi Pemerintah sebagai acuan dasar pemerintah pusat maupun daerah dalam melakukan penyusunan laporan keuangan pusat maupun daerah. Penelitian ini bertujuan untuk mengetahui proses terakit akuntansi pemerintah pada daerah, terutama pada penyusunan Laporan Operasional pada Laporan Keuangan pemerintah Daerah khusunya Pemerintah Kabupaten Gresik. Mulai dari perolehan, pengakuan pendapatan dan beban operasional, pengukuran dan pencatatan pendapatan serta beban operasional, hingga penyajian dan pengungkapan terkait pos-pos informasi yang terdapat pada Laporan Operasional Kabupaten Gresik. Selain itu juga terkait hasil atas kesesuaian Laporan Operasional Kabupaten Gresik dengan contoh Laporan Operasional yang terdapat pada PSAP Nomor 12. Hasil penelitian ini menunjukkan bahwa dalam proses penyusunan Laporan Operasional, implementasi Standar Akuntansi Pemerintah pada Kabupaten Gresik secara umum sudah sesuai dengan ketentuan peraturan perundang-undangan, namun dalam pengungkapan di CaLK masih terdapat hal- hal yang belum dijelaskan secara rinci serta kerapian format yang kurang maksimal./ Government Accounting Standards as a basic reference for central and regional governments in preparing central and regional financial reports. This study aims to determine the process of government accounting in the regions, especially in the preparation of Operational Reports on the Regional Government Financial Reports, especially the Gresik Regency Government. Starting from the acquisition, recognition of operating income and expenses, measurement and recording of income and operating expenses, to the presentation and disclosure of information items contained in the Gresik Regency Operational Report. In addition, it is also related to the results of the suitability of the Gresik Regency Operational Report with the example of the Operational Report contained in PSAP Number 12. The results of this study indicate that in the process of preparing the Operational Report, the implementation of Government Accounting Standards in Gresik Regency in general is in accordance with the provisions of the legislation. , but in the disclosures in CaLK there are still things that have not been explained in detail and the neatness of the format is less than optimal.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Standar Akuntansi Pemerintah, LO, Laporan Operasional, PSAP12, Kabupaten Gresik, Government Accounting Standards, LO, Operational Report |
| 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: | 08 Dec 2022 01:33 |
| Last Modified: | 08 Dec 2022 01:33 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/714 |
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