Fortuna, Nilam (2023) SISTEM AKUNTANSI BELANJA MODAL PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KOTA BANDUNG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tujuan Penulisan Tugas Akhir ini adalah mengetahui Sistem Akuntansi Belanja Modal pada Sekretariat Dewan Perwakilan Rakyat Daerah Kota Bandung. Metode yang digunakan dalam penulisan Tugas Akhir ini adaalah metode deskriptif, penulis ini menggunakann data primer dan data sekunder yang diperoleh dari Sekretariat Dewan Perwakilan Rakyat Daerah Kota Bandung. Sumber data berasal dari penelitian lapangan dan kepustakaan. Cara pengumpulan data melalui observasi, dokumentasi, wawancara yang dikumpulkan dari Sekretariat Dewan Perwakilan Rakyat Daerah Kotaa Bandung. Berdasarkan hasil penelitian yang diperoleh bahwa sistem akuntansi belanja modal pada Sekretariat Dewan Perwakilan Rakyat Daerah Kota Bandung, sudah sesuai dengan mekanisme standar yang ditetapkan yaitu standar akuntansi pemerintahan. Penyajian laporan keuangan telah sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah.
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | The purpose of writing this Final Project is to know the Capital Expenditure Accounting System at the Secretariat of the Regional People's Representative Council of Bandung City. The method used in writing this Final Project is a descriptive method, this author uses primary data and secondary data obtained from the Secretariat of the Bandung City Regional People's Representative Council. Data sources come from field research and literature. How to collect data through observation, documentation, interviews collected from the Secretariat of the Regional People's Representative Council Kotaa Bandung. Based on the results of the research obtained that the capital expenditure accounting system at the Secretariat of the Regional People's Representative Council of Bandung City, is in accordance with the standard mechanism set, namely government accounting standards. The presentation of financial statements is in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards. | ||||||
| Uncontrolled Keywords: | Sistem, Belanja Modal, PP No. 71 Tahun 2010 System, Capital Expenditure, Government Regulation No. 71 of 2010 | ||||||
| Subjects: | H Social Sciences > HB Economic Theory | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Nilam Fortuna | ||||||
| Date Deposited: | 13 Jul 2023 10:23 | ||||||
| Last Modified: | 13 Jul 2023 10:23 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25812 |
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