PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA KANTOR IMIGRASI KELAS I TPI JAKARTA TIMUR TAHUN 2025

Yovanka Susanna Margaret Siallagan, . (2026) PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA KANTOR IMIGRASI KELAS I TPI JAKARTA TIMUR TAHUN 2025. Karya Ilmiah Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Government Accounting Standards (SAP) are the accounting principles used in the preparation and presentation of financial statements by government agencies. The implementation of SAP is expected to have a positive impact on improving the quality of financial reporting in the government sector. The government has issued a decision regarding reforms in the field of government accounting through Government Regulation No. 71 of 2010, which replaces Government Regulation No. 24 of 2005 on Government Accounting Standards formulated by the Government Accounting Standards Committee (KSAP). Financial management at the Immigration Office is crucial to ensure that financial reports demonstrate reliable performance, namely accountability. Government Accounting Standards are one of the tools used to record transactions, promoting accountability, synergy, transparency, and innovation. Various transactions within the information system support government operations and management. This study aims to determine the extent to which the implementation of Government Accounting Standards affects the quality of financial reports at the East Jakarta Class I TPI Immigration Office. The method used in this study is a qualitative method with a phenomenological approach.

Item Type: Thesis (Karya Ilmiah Akhir)
Additional Information: [No. Panggil : 2310102007] [Pembimbing : Akhmad Saebani] [Penguji 1 : Yongki Rangga Yuda Nugraha] [Ketua Penguji : Ayunita Ajengtyas]
Uncontrolled Keywords: The immigration Office of Class I TPI in East Followos Government Accounting Standards (SAP), ensures transparency and accountability, and complies with Government Regulation No. 71 Year and Government Regulation No. 24 Year 2005
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: YOVANKA SUSANNA MARGARET SIALLAGAN
Date Deposited: 04 Sep 2026 09:17
Last Modified: 04 Sep 2026 09:17
URI: http://repository.upnvj.ac.id/id/eprint/54044

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