ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN KABUPATEN TOBA SAMOSIR

Pardede, Dwi Rahayu N (2014) ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN KABUPATEN TOBA SAMOSIR. Undergraduate thesis, UNIMED.

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Abstract

Setiap Satuan Kerja Perangkat Daerah (SKPD) melaksanakan akuntansiterhadap transaksi ekonomi yang terjadi pada bagiannya, hingga menghasilkanlaporan keuangan. Tujuan dari penelitian ini adalah menganalisis kesesuaianpencatatan dan pelaporan keuangan pada SKPD di Kabupaten Toba Samosirkhususnya Badan Perencanaan Pembangunan Daerah dengan PermendagriNomor 13 Tahun 2006. Penelitian ini menggunakan desain penelitian deskriptifdalam bentuk studi kasus. Penulis menggunakan teknik studi dokumentasi untukpengumpulan data yang diperlukan.Hasil penelitian menunjukkan bahwa Badan Perencanaan PembangunanDaerah telah melakukan proses pencatatan akuntansinya sesuai dengan PeraturanMenteri Dalam Negeri No.13 Tahun 2006 dan Peraturan Pemerintah yangberlaku. Untuk Penyusunan Laporan Keuangan belum sepenuhnya sesuai denganPeraturan Menteri Dalam Negeri No.13 Tahun 2006, namun Laporan Keuangantelah disajikan tepat waktu sehingga bisa dipergunakan bagi kelompok penggunaLaporan Keuangan guna pengambilan keputusan

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHabibi, Ridha197908102005011001
Call Number: 657 452 /Par/a
Keywords: Satuan kerja perangkat daerah ; Analisis transaksi ; Jurnal ; Negara ; Laporan keuangan ; Akuntansi pendapatan
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HB Economic Theory. Demography > HB71 Economics as a science
L Education > LB Theory and practice of education > LB1025 Teaching (Principles and Practice)
Divisions: Fakultas Ekonomi > Pendidikan Administrasi Perkantoran
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13919

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