Jannah, Raudatul (2022) PENERAPAN AKUNTANSI BERBASIS AKRUAL DENGAN MENGGUNAKAN APLIKASI SAIBA PADA KEMENTERIAN SOSIAL RI. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The writing of this Final Project aims to find out how the Application of Accrual- Based Accounting using the SAIBA Application, what are the obstacles in implementing accrual-based accounting at the Ministry of Social Affairs of the Republic of Indonesia. The method used is descriptive and obtained through field studies. The results of the observations obtained by the author in the application of accrual-based accounting using the SAIBA application at the Ministry of Social Affairs of the Republic of Indonesia are in accordance with Government Accounting Standards, and must be maintained because it makes it easier to compile financial statements, and can be seen in more detail the type of realization in detail. The ability of Human Resources in understanding the system for compiling financial reports is already owned by each security guard, but employees who do not have a background in accounting or economics can take advantage of application training. This also prevents the disconnection of knowledge about the preparation of financial statements. It is expected to monitor the SAIBA application regularly so that all problems in the SAIBA application are corrected and refined in order to present financial reports that produce more accurate and accountable information.
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | Penulisan Tugas Akhir ini bertujuan untuk mengetahui bagaimana Penerapan Akuntansi Berbasis Akrual dengan menggunakan Aplikasi SAIBA, apa saja kendala dalam penerapan akuntansi berbasis akrual pada Kementerian Sosial RI. Metode yang digunakan yaitu deskriptif dan diperoleh melalui studi lapangan. Hasil pengamatan yang diperoleh penulis dalam penerapan akuntansi berbasis akrual dengan menggunakan aplikasi SAIBA pada Kementerian Sosial RI sudah sesuai dengan Standar Akuntansi Pemerintah, dan harus dipertahankan karena memudahkan untuk menyusun laporan keuangan, dan dapat terlihat lebih rinci jenis realisasinya secara mendetail. Kemampuan Sumber Daya Manusia dalam memahami sistem untuk menyusun laporan keuangan beberapa sudah dimiliki oleh setiap satker, namun pegawai yang tidak berlatarbelakang di bidang akuntansi atau ekonomi bisa memanfaatkan dengan adanya pelatihan aplikasi. Hal ini juga mencegah terputusnya ilmu tentang penyusunan laporan keuangan. Diharapkan melakukan monitoring aplikasi SAIBA secara berkala sehingga semua permasalahan yang ada pada aplikasi SAIBA diperbaiki dan disempurnakan agar dapat menyajikan laporan keuangan yang menghasilkan informasi yang lebih akurat dan dapat dipertanggung jawabkan. | ||||||
| Uncontrolled Keywords: | Government Accounting Standards, Accrual Base Accounting, SAIBA Application Standar Akuntansi Pemerintah, Akuntansi Basis Akrual, Aplikasi SAIBA | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Raudatul Jannah | ||||||
| Date Deposited: | 11 Oct 2023 09:02 | ||||||
| Last Modified: | 11 Oct 2023 09:02 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30330 |
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