ANALISIS PENERAPAN SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) PADA BADAN NARKOTIKA NASIONAL

FITRI, MEIDI RAHMAWATI (2016) ANALISIS PENERAPAN SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) PADA BADAN NARKOTIKA NASIONAL. D3 thesis, Universitas Negri Jakarta.

Preview	Text Cover.pdf Download (791kB) | Preview
Preview	Text Table_of_Cotent.pdf Download (65kB) | Preview
Preview	Text Chapter I.pdf Download (238kB) | Preview
	Text Chapter II.pdf Restricted to Repository staff only Download (239kB)
	Text Chapter III.pdf Restricted to Repository staff only Download (534kB)
Preview	Text Chapter IV.pdf Download (89kB) | Preview
Preview	Text Bibiliography.pdf Download (84kB) | Preview

Abstract

MEIDI RAHMAWATI FITRI. 8323136440. An Analysis of the Implementation of Accrual-Based Accounting Systems Agency at the National Narcotics Agency. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has a reform issues background in financial affairs about the government system. One of which must be applied by every government institution is Accrual Based Accounting System (ABAS). That issue pushed the government through KSAP to publish the Accrual Based Government Accounting Standards set by the PP 71 Year 2010. Starting from 2015, all government agencies are required to use the accrual basis in arranging and presenting financial reports. The Directorate General of Treasury Affairs develops the implementation of ABAS in arranging and presenting financial reports on an accrual basis. Therefore, the implementations of accrual basis accounting system are still found several problems that must be addressed and solved. This paper is written based on observations conducted in the Finance Bureau of the National Narcotics Agency. The method of this research is qualitative analysis method by data collection techniques such as observation, interview, and library study. From the results, it can be concluded that there are two additional financial reports in the implementation of accrual-based accounting, they are operating reports and changes in equity reports. In presenting the operating report according ABAS, the business processes starting from the source document complied as journal and then it is posted, and after that summarized into operational reports. But, some obstacles are found in the implementation of ABAS, such as the frequent of applications update, account in journals of adjustments that's difficult to understood, inconsistent data between ABAS in work unit and ABAS territory, the changes of results when restoring the data, and also it cannot change the balance of the end of 2015 to be a beginning balance in 2016. Keywords: government accounting standards, Accrual Basis, ABAS, Operational Reports

Actions (login required)

View Item