Nadiana Suryani, Nazma (2023) PROSEDUR PERTANGGUNGJAWABAN DAN PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SERANG (STUDI KASUS PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SERANG). D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the accountability procedures and financial reporting of the local government of Serang Regency. The data used in this study comes from primary data in the form of direct interviews with the Management of the Regional Government of Serang Regency in this case the Regional Financial and Asset Management Agency (BPKAD) of Serang Regency, and secondary data in the form of data or information such as profiles of the Serang Regency BPKAD, Reports Regional Finance, as well as other references that support this research. Then the data was analyzed using a qualitative descriptive method, namely describing and interpreting data and facts and then making a conclusion. The results of the study show that the Regional Government of Serang Regency in general has carried out regional financial accountability reporting by submitting to Government Regulation Number 71 of 2010. Keywords: Procedures, Reporting, Accountability
Item Type: | Thesis (D3) | ||||||
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Additional Information: | Penelitian ini bertujuan untuk mengetahui prosedur pertanggungjawaban dan pelaporan keuangan pemerintah daerah Kabupaten Serang. Data yang digunakan dalam penelitian ini bersumber dari data primer berupa hasil wawancara langsung dengan pihak Pengelolaan Pemerintah Daerah Kabupaten Serang dalam hal ini Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Serang, dan data sekunder berupa data atau informasi seperti profil BPKAD Kabupaten Serang, Laporan Keuangan Daerah, maupun referensi lainnya yang menunjang penelitian ini. Kemudian data tersebut dianalisis menggunakan metode deskriptif kualitatif, yaitu mengambarkan dan menginterpretasikan data dan fakta kemudian membuat suatu kesimpulan. Hasil penelitian menunjukkan bahwa Pemerintah Daerah Kabupaten Serang secara umum telah melakukan pelaporan pertanggungjawaban keuangan daerah dengan mengaju pada Peraturan Pemerintah (PP) Nomor 71 Tahun 2010. Kata Kunci: Prosedur, Pelaporan, Pertanggungjawaban. | ||||||
Subjects: | H Social Sciences > HB Economic Theory | ||||||
Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi | ||||||
Depositing User: | Nazma Nadiana Suryani | ||||||
Date Deposited: | 04 Jul 2023 09:27 | ||||||
Last Modified: | 04 Jul 2023 09:27 | ||||||
URI: | http://eprints.untirta.ac.id/id/eprint/25873 |
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