MIZAN, ALVIAN YUSUF (2022) Tinjauan Atas Penerapan Akuntansi Pendapatan Asli Daerah Kabupaten Lampung Selatan Di Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pendapatan Asli Daerah merupakan penerimaan yang diperoleh daerah dari sumber-sumber wilayah daerah tersebut yang pemungutannya didasarkan pada Peraturan Daerah dan peraturan perundang-undangan yang berlaku. Pada tahun 2020 terjadi pandemi Covid-19 yang bukan hanya berdampak pada kesehatan namun turut berpotensi mempengaruhi pendapatan pemerintah. Lampung Selatan yang merupakan salah satu kabupaten di Provinsi Lampung memiliki realisasi Pendapatan Asli Daerah tahun 2020 dibawah anggaran awal. Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan akuntansi Pendapatan Asli Daerah Kabupaten Lampung Selatan dengan Standar Akuntansi Pemerintah serta aturan lainnya yang terkait Pendapatan Asli Daerah. Penelitian ini juga mencoba untuk mengidentifikasi apakah terdapat permasalahan dalam penerapan Akuntansi Pendapatan Asli Daerah Kabupaten Lampung Selatan selama 2020 di masa pandemi Covid-19. Metode yang digunakan dalam menghimpun data dan informasi terkait penelitian ini adalah metode studi kepustakaan lewat mengumpulkan dan mempelajari berbagai sumber tertulis dan metode wawancara untuk mendapatkan data serta informasi tambahan lainnya terkait penelitian ini. Hasil penelitian menunjukkan bahwa Kabupaten Lampung Selatan telah menerapkan basis akrual sebagai basis akuntansi sesuai Peraturan Pemerintah Nomor 71 Tahun 2010. Akan tetapi, masih terdapat beberapa ketidaksesuaian dalam pengklasifikasian dan penyajian Pendapatan Asli Daerah Kabupaten Lampung Selatan dengan aturan yang berlaku. Pelaksanaan praktik akuntansi Kabupaten Lampung Selatan khususnya Pendapatan Asli Daerah selama tahun 2020 tidak mengalami kendala meskipun dalam masa pandemi Covid-19./Original Local Government Revenue is the revenue obtained by the region from the sources of the region, the collection of which is based on the Regional Regulation and the applicable laws and regulations. In 2020, the Covid-19 pandemic occurred which not only had an impact on health but also had the potential to affect government revenues. South Lampung, which is one of the regencies in Lampung Province, has the realization of Original Local Revenue in 2020 below the initial budget. This study aims to determine the suitability of the accounting application of South Lampung Regency Original Local Government Revenue with Government Accounting Standards and other rules related to Original Local Government Revenue. This study also tries to identify whether there are problems in the implementation of South Lampung Regency Original Local Government Revenue Accounting in 2020 during the Covid-19 pandemic. The method used in collecting data and information related to this research is the literature study method by collecting and studying various written sources and interview methods to obtain data and other additional information related to this research. The results show that South Lampung Regency has implemented the accrual basis as an accounting basis according to Government Regulation No. 71 of 2010. However, there are still some discrepancies in the classification and presentation of South Lampung Regency's Original Local Government Revenue with the applicable rules. The implementation of accounting practices in South Lampung Regency, especially Original Local Government Revenue during 2020 did not experience any problems even during the Covid-19 pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pendapatan Asli Daerah, Pandemi Covid-19, Kabupaten Lampung Selatan, Akrual, Peraturan, Original Local Government Revenue, Covid-19 Pandemic, South Lampung Regency, Accrual, Regulation |
| 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: | 15 Feb 2023 08:09 |
| Last Modified: | 15 Feb 2023 08:09 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/905 |
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