ARIFIN, AFIF ZAINAL (2022) Tinjauan atas Akuntansi Pendapatan Asli Daerah (PAD) Kabupaten Bantul Pada Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pendapatan Asli Daerah adalah penerimaan daerah yang perolehannya bersumber dari dalam wilayahnya dan dipungut sesuai dengan peraturan perundang-undangan yang berlaku, sumber PAD umumnya berasal dari penerimaan pajak yaitu pajak daerah dan retribusi daerah serta penerimaan non pajak. Sebagai daerah otonom Pemerintah Kabupaten Bantul memiliki hak untuk mengelola keuangan daerah secara mandiri. Maka dari itu tujuan dari karya tulis ini untuk meninjau penerapan akuntansi PAD pada masa pandemi. Metode yang digunakan untuk pengumpulan data yaitu dengan studi literatur dan observasi data. Kesimpulan dan hasil karya tulis ini menunjukkan bahwa penerapan kebijakan akuntansi sudah sesuai dengan PSAP 02, Permendagri Nomor 64 2013 dan PMK Nomor 225/PMK.05/2019 serta pandemi Covid-19 berdampak pada penerimaan PAD yang tidak terlalu signifikan bagi Kabupaten Bantul terbukti persentase penurunan pada tahun 2020 sebesar 5,20%./Regional Native Income is regional revenue whose acquisition is sourced from within its territory and collected in accordance with applicable laws and regulations, the source of PAD generally comes from tax revenues, namely local taxes and regional levies and non-tax revenues. As an autonomous region, the Bantul Regency Government has the right to manage regional finances independently. So the purpose of this paper is to review the application of PAD accounting during the pandemic. The method used for data collection is by literature study and data observation. The conclusions and results of this paper show that the implementation of accounting policies is in accordance with PSAP 02, Permendagri Number 64 2013 and PMK Number 225 / PMK.05 / 2019 and the Covid-19 pandemic has an impact on PAD receipts that are not too significant for Bantul Regency, proven a percentage decrease in 2020 of 5.20%.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pendapatan Asli Daerah, Covid-19, Laporan Realisasi Anggaran, Undang-undang, Regional Native Income, Covid-19, Budget Realization Report, Law |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 31 Jan 2023 07:42 |
| Last Modified: | 31 Jan 2023 07:42 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/830 |
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