Analisis Dampak Keterlambatan Penyampaian Laporan Pertanggungjawaban pada Penyajian Laporan Keuangan Kantor Pelayanan Perbendaharaan Negara (KPPN) Surabaya II

Imeltiana, Imeltiana (2025) Analisis Dampak Keterlambatan Penyampaian Laporan Pertanggungjawaban pada Penyajian Laporan Keuangan Kantor Pelayanan Perbendaharaan Negara (KPPN) Surabaya II. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

	Text ABSTRAK .pdf Restricted to Repository staff only Download (5MB) | Request a copy
	Text BAB I.pdf Restricted to Repository staff only Download (207kB) | Request a copy
	Text BAB II.pdf Restricted to Repository staff only Download (486kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (319kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (449kB) | Request a copy
	Text BAB V.pdf Restricted to Repository staff only Download (202kB) | Request a copy
	Text LAMPIRAN.pdf Restricted to Repository staff only Download (1MB) | Request a copy
	Text TURNITIN.pdf Restricted to Repository staff only Download (494kB) | Request a copy
	Text LOA.pdf Restricted to Repository staff only Download (285kB) | Request a copy
	Text ARTIKEL TURNITIN.pdf Restricted to Repository staff only Download (2MB) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)

Abstract

Penelitian ini bertujuan untuk menganalisis dampak keterlambatan penyampaian Laporan Pertanggungjawaban pada penyajian Laporan Keuangan KPPN Surabaya II. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif studi kasus. Data primer didapatkan dari wawancara terstruktur dengan 2 informan, yaitu Kepala Seksi VERA dan Pelaksana Seksi VERA KPPN Surabaya II. Data sekunder didapatkan dari dokumentasi, yaitu menghimpun dokumen LPJ satker 2023 dan laporan keungan KPPN Surabaya II tahun 2023. Informan dalam penelitian ini dipilih dengan teknik purposive dengan kriteria penentu, yaitu orang yang berpengalaman dan bertanggung jawab langsung pada proses verifikasi dan akuntansi serta penyusunan laporan keuangan. Metode analisis dalam penelitian ini menggunakan metode analisis tematik. Hasil dari penelitian ini menyebutkan bahwa meskipun sebagian besar satuan kerja telah tepat waktu dalam menyampaikan LPJ, masih ada beberapa yang terlambat. Keterlambatan ini disebabkan oleh kendala teknis seperti gangguan sistem SAKTI dan kesalahan pencatatan, serta faktor sumber daya manusia, terutama terkait dengan adaptasi terhadap teknologi digital. Dampak dari keterlambatan tersebut adalah menurunya kualitas laporan keuangan akibat adanya salah catat atau data tidak akurat dari LPJ yang terlambat serta terhambatnya proses evaluasi dan alokasi anggaran.

Actions (login required)

View Item