Evaluation of Financial Statements Report Based on the Government Accounting Standards (Studies in the Department of Public Works Tulang Bawang District) Evaluasi Penyusunan Laporan Pengelolaan Keuangan Daerah Berdasarkan Standar Akuntansi Pemerintah (Studi Pada Dinas Pekerjaan Umum Kabupaten Tulang Bawang)

Aria Ganesya, 1026021004 (2014) Evaluation of Financial Statements Report Based on the Government Accounting Standards (Studies in the Department of Public Works Tulang Bawang District) Evaluasi Penyusunan Laporan Pengelolaan Keuangan Daerah Berdasarkan Standar Akuntansi Pemerintah (Studi Pada Dinas Pekerjaan Umum Kabupaten Tulang Bawang). Masters thesis, FAKULTAS ISIP.

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ABSTRAK.pdf

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COVER DALAM.pdf

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MENYETUJUI.pdf

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MENGESAHKAN.pdf

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SURAT PERNYATAAN.pdf

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RIWAYAT HIDUP.pdf

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PERSEMBAHAN.pdf

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SANWACANA.pdf

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DAFTAR ISI.pdf

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DAFTAR TABEL.pdf

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DAFTAR LAMPIRAN.pdf

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Abstrak

The financial statements of a tool that is used to demonstrate achievement of the performance and accountability in the execution of a work unit. Department of Public Works Tulang Bawang District is accounting entity reports financial management area. The study aimed to evaluate the financial statements with regard components and qualitative character of the financial statements based on Government Regulation No. 71 of 2010 concerning the Government Accounting Standards. This study is a descriptive study with a qualitative approach. The focus of his research is to evaluate the financial statements of the Department of Public Works Tulang Bawang district by the Government Accounting Standards. Collecting data using in-depth interviews, focus group discussions, observation and literature. And using data analysis includes data reduction, data presentation, and drawing conclusions and verification. The results showed that the components of the financial statements of the Department of Public Works in outline has been prepared in accordance with Government Regulation No. 71 of 2010 of the Government Accounting Standards recording accounting transactions using the cash to the accrual basis, but based on the evaluation conducted by the author, the purpose of financial reporting, and the elements contained therein are not fully able to meet the qualitative characteristics of a financial statement. Therefore, in the preparation and presentation of financial statements, the Department of Public Works still needs development and improvement on the constraints that arise due to running processes, including the placement and development of human resources, financial applications update area, as well as systems and accounting procedures. Keywords: Evaluation, Financial Statements, Government Accounting Standards Laporan keuangan menjadi alat yang digunakan untuk menunjukkan capaian kinerja dan pelaksanaan pertanggungjawaban dalam suatu satuan kerja. Dinas Pekerjaan Umum Kabupaten Tulang Bawang merupakan entitas akuntansi yang membuat laporan pengelolaan keuangan daerah. Penelitian bertujuan mengevaluasi laporan keuangan dengan memperhatikan komponen dan karakter kualitatif dari laporan keuangan berdasarkan pada Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Fokus penelitiannya adalah mengevaluasi laporan keuangan pada Dinas Pekerjaan Umum Kabupaten Tulang Bawang berdasarkan Standar Akuntansi Pemerintah. Pengumpulan data dengan menggunakan metode wawancara mendalam, Focus Group Discussion, observasi dan studi pustaka. Serta menggunakan analisis data yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa komponen laporan keuangan Dinas Pekerjaan Umum secara garis besar telah disusun sesuai dengan Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan dengan menggunakan pencatatan transaksi akuntansi basis kas menuju akrual, namun berdasarkan evaluasi yang dilakukan penulis, tujuan pelaporan keuangan, dan unsur-unsur yang terkandung didalamnya tidak seluruhnya dapat memenuhi karakteristik kualitatif dari sebuah laporan keuangan. Oleh sebab itu, dalam penyusunan dan penyajian laporan keuangan, Dinas Pekerjaan Umum masih perlu pengembangan dan pembenahan pada kendala-kendala yang muncul seiring dengan proses yang berjalan, diantaranya penempatan dan pengembangan sumber daya manusia, pemutakhiran aplikasi keuangan daerah, serta sistem dan prosedur akuntansi. Kata kunci: Evaluasi, Laporan Keuangan, Standar Akuntansi Pemerintah

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: A General Works = Karya Karya Umum
Program Studi: Fakultas ISIP > Prodi Magister Ilmu Pemerintahan
Depositing User: 222547 . Digilib
Date Deposited: 29 Sep 2014 01:50
Last Modified: 29 Sep 2014 01:50
URI: http://digilib.unila.ac.id/id/eprint/3349

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