Analisis Penerapan Peraturan Menteri Keuangan Nomor 171/PMK.05/2007 Pada Penyajian Laporan Keuangan Pemerintah Pusat Tahun 2009 (Studi Kasus Pada Kantor Pelayanan Perbendaharaan Negara Jakarta V)

Widayanti, Silvana (2012) Analisis Penerapan Peraturan Menteri Keuangan Nomor 171/PMK.05/2007 Pada Penyajian Laporan Keuangan Pemerintah Pusat Tahun 2009 (Studi Kasus Pada Kantor Pelayanan Perbendaharaan Negara Jakarta V). S1 thesis, STIE Indonesia Banking School.

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Abstract

The purpose of this study was to see whether the financial statement of central government (LKPP) in KPPN Jakarta V 2009 is in accordance with the provisions of the Regulation of the Minister of Finance Number 171/PMK.05/2007 regarding the accounting system and financial reporting of central government. Other than that the writer also wanted to analyze the financial statement to find any errors or not. To analyze the financial statement, the writer used the techniques based on the guidelines for governmnet financial statement analysis are: (1) Analysis the Report of Cash flow; (2) Analysis the Report of Budget Realization; (3) Analysis of the government balance sheet; and (4) Analysis between of the reports. Based on the research, the results are: (1) presenting the financial statement of central government 2009 in KPPN Jakarta V is in accordance with the provisions of the Regulation of the Minister of Finance Number 171/PMK.05/2007; (2) there are three problems in the financial report after the analysis of financial statements in central government 2009 in KPPN Jakarta V; and (3) the problems in the analysis caused by indiscipline or lack of a work unit who are not partners of KPPN Jakarta V depositing money to KPPN Jakarta V. Keywords: Analysis of financial statement of central government (LKPP), The Regulation of the Minister of Finance Number 171/PMK.05/2007, KPPN Jakarta V.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 02 Nov 2020 08:56
Last Modified: 22 Jul 2024 03:46
URI: http://repository.ibs.ac.id/id/eprint/1395

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