RINALDI, RINALDI (2022) PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PEMERINTAH KOTA BEKASI TAHUN 2021 Studi Kasus : Kantor Badan Pengelolaan Keuangan dan Aset Daerah Kota Bekas. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk rnengetahui bagairnana penerapan Standar Akuntasi Pernerintahan Berbasis Akrual yang telah diatur oleh Peraturan Pernerintah Nornor 71 Tahun 2010 pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Bekasi untuk rnelaksanakan tugas rnernbuat laporan keuangan pernerintah daerah. Dalarn penelitian ini rnenggunakan data primer dan data sekunder, yaitu wawancara dan Laporan Keuangan Pernerintah Daerah Tahun 2021. Data dianalisis dengan rnenggunakan rnetode deskriptifkualitatif, dirnana rnetode ini sesuai dengan tujuan penelitian rnengetahui penerapan Standar Akuntansi Pernerintahan pada penyajian laporan keuangan pernerintah kota Bekasi Tahun 2021. Hasil penelitian ini menunjukan bahwa Badan Pengelolaan Keuangan dan Aset Daerah Kota Bekasi sudah rnenerapan Standar Akuntansi Pernerintahan (SAP) pada penyajian laporan keuangan pemerintah kota Bekasi Tahun 2021, Disamping itu bahwa Badan Pengelolaan Keuangan dan Aset Daerah Kota Bekasi juga mampu menghadapi tantangan penerapan akuntansi pemerintahan berbasis akrual diantaranya sistem akuntansi dan information technology (IT) based system, kornitrnen pirnpinan, SDM yang kornpeten, resistensi terhadap perubahan, lingkungan. This study aims to find out the implementation of Accrual-Based Government Accounting Standards which was regulated by Government Regulation No. 71 of 2010 at Bekasi City Regional Financial and Asset Management Agency in presenting local government financial statements. Primary and secondary data was used in this study, namely interviews and 2021 Local Government Financial Statement. The data used in this study was analyzed with qualitative descriptive method, a suitable method that is also in line with the objective of the study to find out the implementation of Government Accounting Standards on Bekasi City Financial Statements of 2021. The result of this study indicates that Bekasi City Regional Financial and Asset Management Agency has implemented Government Accounting Standards (SAP) in presenting 2021 Bekasi City Government Financial Statements. Additionally, Bekasi City Regional Financial and Asset Management Agency also managed to take on the challenges of implementing accrual-based government accounting, including accounting system & IT based system, leadership commitment, competent human resources, resistance to change, as well as environment.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120106 |
| Uncontrolled Keywords: | Standar Akuntansi Pernerintah Berbasis Akmal , Kornpenen Laporan Keuangan dan Laporan Realisasi Anggaran, Keywords: Accrual-Based Government Accounting , Standards Components of Financial Statements and Budget Realization Reports |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Priyo Raharjo |
| Date Deposited: | 10 Sep 2022 03:15 |
| Last Modified: | 10 Sep 2022 03:15 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/68943 |
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