ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO YOGYAKARTA
The study begins with the submission of the symptoms of problems that occurred in the environment surrounding the object of research, namely the phenomenon of implementation of the SAI in Kemhan environment and Armed Forces in general have been not yet demonstrated excellence, which ultimately becam...
| Main Authors: | , |
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: |
| _version_ | 1826045748792262656 |
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| author | , GAGUK SUNU WIDIANTO , Dr. Sony Warsono, MBA |
| author_facet | , GAGUK SUNU WIDIANTO , Dr. Sony Warsono, MBA |
| author_sort | , GAGUK SUNU WIDIANTO |
| collection | UGM |
| description | The study begins with the submission of the symptoms of problems that
occurred in the environment surrounding the object of research, namely the
phenomenon of implementation of the SAI in Kemhan environment and Armed
Forces in general have been not yet demonstrated excellence, which ultimately
became the problem, the BPK as the auditors of government financial statements
give a reasonable opinion with the exception (WDP) to the results of the Kemhan
and the military financial statements in 2008, 2009, and 2010. Based on these
problems then take a sample of this study or the object of research on the
implementation of the SAI in Yogyakarta Adisutjipto Air Force Base which is a
unit of lower-level executive in Kemhan and Armed Force environments. To
understand the mechanism of implementation of the SAI in the Kemhan
environment and the Armed Force needs to be studied Kemhan rules
(instrumental input) applies. External factors that a driver (environmental input)
as the environmental situation of social issues, politics, economics, culture, and
technology and encourage the surrounding background of the problems, needs to
be understood by using theory and previous empirical studies.
This research uses qualitative research, research design is descriptive, and
research methods is a case study. Methods of data collection using observation
techniques, interviews, surveys, and secondary data. The steps to process,
analyze, and present conclusions include the data reduction process, categorizing
data, sintesisasi data, and preparation of a working hypothesis.
The results of data analysis on the five dimensions were observed covering
the fields of organization, the role of leadership and supervision, personnel,
facilities and infrastructure, and quality systems to the conclusion that in general
the implementation of the SAI in Lanud Adisutjipto already performing well and
according to the provisions, but still found some constraints on the fifth dimension
the discussion. Constraints on the field of organization particularly with the job
name and main duty of Kaurbuk does not match to the SAI. Constraints on the
field of leadership and oversight role especially the practitioner or operator is
still feeling SimakBMN leadership and oversight role has not been optimal.
Constraints on the field of personnel, especially the problem of operator or
administrator understanding of SimakBMN still lacking and they need a course or
education about it. Development of infrastructure constraints that many
SimakBMN computer stavolt damaged and online network is not functioning
optimally. Problems in the field of quality systems are not yet able to apply the
reconciliation process of SAK and SimakBMN report, can not record the
specifications of goods which are very complex kind and more than a thousand
items. |
| first_indexed | 2024-03-13T22:42:10Z |
| format | Thesis |
| id | oai:generic.eprints.org:100331 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:42:10Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1003312016-03-04T08:46:45Z https://repository.ugm.ac.id/100331/ ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO YOGYAKARTA , GAGUK SUNU WIDIANTO , Dr. Sony Warsono, MBA ETD The study begins with the submission of the symptoms of problems that occurred in the environment surrounding the object of research, namely the phenomenon of implementation of the SAI in Kemhan environment and Armed Forces in general have been not yet demonstrated excellence, which ultimately became the problem, the BPK as the auditors of government financial statements give a reasonable opinion with the exception (WDP) to the results of the Kemhan and the military financial statements in 2008, 2009, and 2010. Based on these problems then take a sample of this study or the object of research on the implementation of the SAI in Yogyakarta Adisutjipto Air Force Base which is a unit of lower-level executive in Kemhan and Armed Force environments. To understand the mechanism of implementation of the SAI in the Kemhan environment and the Armed Force needs to be studied Kemhan rules (instrumental input) applies. External factors that a driver (environmental input) as the environmental situation of social issues, politics, economics, culture, and technology and encourage the surrounding background of the problems, needs to be understood by using theory and previous empirical studies. This research uses qualitative research, research design is descriptive, and research methods is a case study. Methods of data collection using observation techniques, interviews, surveys, and secondary data. The steps to process, analyze, and present conclusions include the data reduction process, categorizing data, sintesisasi data, and preparation of a working hypothesis. The results of data analysis on the five dimensions were observed covering the fields of organization, the role of leadership and supervision, personnel, facilities and infrastructure, and quality systems to the conclusion that in general the implementation of the SAI in Lanud Adisutjipto already performing well and according to the provisions, but still found some constraints on the fifth dimension the discussion. Constraints on the field of organization particularly with the job name and main duty of Kaurbuk does not match to the SAI. Constraints on the field of leadership and oversight role especially the practitioner or operator is still feeling SimakBMN leadership and oversight role has not been optimal. Constraints on the field of personnel, especially the problem of operator or administrator understanding of SimakBMN still lacking and they need a course or education about it. Development of infrastructure constraints that many SimakBMN computer stavolt damaged and online network is not functioning optimally. Problems in the field of quality systems are not yet able to apply the reconciliation process of SAK and SimakBMN report, can not record the specifications of goods which are very complex kind and more than a thousand items. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , GAGUK SUNU WIDIANTO and , Dr. Sony Warsono, MBA (2012) ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO YOGYAKARTA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56322 |
| spellingShingle | ETD , GAGUK SUNU WIDIANTO , Dr. Sony Warsono, MBA ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO YOGYAKARTA |
| title | ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI
DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO
YOGYAKARTA |
| title_full | ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI
DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO
YOGYAKARTA |
| title_fullStr | ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI
DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO
YOGYAKARTA |
| title_full_unstemmed | ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI
DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO
YOGYAKARTA |
| title_short | ANALISIS PELAKSANAAN SISTEM AKUNTANSI INSTANSI
DI PANGKALAN TNI ANGKATAN UDARA ADISUTJIPTO
YOGYAKARTA |
| title_sort | analisis pelaksanaan sistem akuntansi instansi di pangkalan tni angkatan udara adisutjipto yogyakarta |
| topic | ETD |
| work_keys_str_mv | AT gaguksunuwidianto analisispelaksanaansistemakuntansiinstansidipangkalantniangkatanudaraadisutjiptoyogyakarta AT drsonywarsonomba analisispelaksanaansistemakuntansiinstansidipangkalantniangkatanudaraadisutjiptoyogyakarta |