[ABSTRAKSkripsi ini bertujuan untuk mengetahui dampak keuangan yang terjadi karena pengelolaan dan pencatatan anggaran BPPR pada Pusat dan Perwakilan di Kementerian X. Metode penelitian yang dilakukan adalah dengan studi pustaka dan wawancara terhadap narasumber terkait untuk menganalisis permasalahan yang terjadi serta mencari sebab adanya transaksi BPPR yang telah dilaksanakan sejak tahun 1973. Penulis meneliti dengan mengacu pada peraturan keuangan terkait BPPR serta mengambil sampel dari 2 dua Perwakilan yaitu KBRI Y dengan KJRI Z untuk dilakukan perbandingan terhadap saldo BPPR pada akhir tahun sehingga dapat dianalisis penyebab serta dampaknya terhadap laporan keuangan apabila terdapat saldo minus. Kesimpulan yang didapat adalah sebelum tahun 2013, belum terdapat peraturan pemerintah yang mengatur tentang pelaksanaan BPPR sehingga berdampak sering terjadi saldo minus pada laporan keuangan. Saldo minus juga dapat mempengaruhi penyetoran PNBP dan pengembalian UP Perwakilan pada akhir tahun anggaran.

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ABSTRACT

;ABSTRACTName Andini OktarinaStudy Program Ekstension AccountingTitle Analysis of Management and Recordkeeping for ldquo Beban Pusat Persekot Resmi BPPR rdquo Budgetary in Ministry of XThe paper is aimed in analyzing the impact of management and recordkeeping of BPPR budgetary in one of Indonesian Ministries and Indonesian Diplomatic Missions abroad The research methods are literature review and interview with relevant resource persons in elaborating causes and impacts of BPPR budgetary implementation since 1973 By referring to financial regulations on budget perfomance the author conducted comparative research on the financial report of of two diplomatic missions namely Indonesia Embassy in Y and Indonesian Consulate in Z In conclusion prior to 2013 there was no any regulation on BPPR enacted and this ended up with deficit accounting Furthermore deficit of annual budget also has impact of non tax state revenue PNBP and the payment of UP account Key words BPPR minus in BPPR account impact of minus in BPPR account, ABSTRACTName Andini OktarinaStudy Program Ekstension AccountingTitle Analysis of Management and Recordkeeping for ldquo Beban Pusat Persekot Resmi BPPR rdquo Budgetary in Ministry of XThe paper is aimed in analyzing the impact of management and recordkeeping of BPPR budgetary in one of Indonesian Ministries and Indonesian Diplomatic Missions abroad The research methods are literature review and interview with relevant resource persons in elaborating causes and impacts of BPPR budgetary implementation since 1973 By referring to financial regulations on budget perfomance the author conducted comparative research on the financial report of of two diplomatic missions namely Indonesia Embassy in Y and Indonesian Consulate in Z In conclusion prior to 2013 there was no any regulation on BPPR enacted and this ended up with deficit accounting Furthermore deficit of annual budget also has impact of non tax state revenue PNBP and the payment of UP account Key words BPPR minus in BPPR account impact of minus in BPPR account]