Prayogi, Dede Egi (2018) Evaluasi Laporan Realisasi Anggaran Pada Blud Puskesmas Di BPKAD Sidoarjo. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
Accounting is a system of processing input and into output. Application of such accounting has been done by government agencies in the preparation of its financial statements. Especially the government agencies of Sidoarjo Regency, Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD). Each reporting and evaluation of financial statements, BPKAD uses two types of reports, namely reports of system and manual reports. However, in reporting and evaluating there are some obstacles, namely the inequality of financial statements of agency units of the system results with the financial statements in the form of documents provided directly by relevant agencies. This is often the case with the reporting of the Budget Realization Report (LRA) from the agency unit of Badan Layanan Umum Daerah (BLUD) of the Puskesmas located in Sidoarjo. Therefore if the reporting is not the same then the resulting LRA will also not be appropriate. Therefore, the researcher is interested to know the evaluation of LRA on BLUD Puskesmas in BPKAD Sidoarjo. The method used by the researcher is descriptive quantitative. From the results of research conducted by researchers found that the error that occurred during the evaluation of LRA BLUD Puskesmas is manual data experience error as the value shown is not the same as on the system. This is due to human error. We recommend that the BLUD Puskesmas manual report is given first to Dinas Keseahatan in order to avoid manual data inequality errors with existing data on the system when given to BPKAD Sidoarjo. Keywords: BLUD, Evaluation, Budget Realization Report
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 22 Jan 2019 04:47 |
| Last Modified: | 10 Jun 2019 04:44 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4103 |
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