Perlakuan Akuntansi terhadap Piutang PNBP atas Pelayanan Jasa Navigasi Penerbangan (PJNP) Pada Direktorat Jenderal Perhubungan Udara = Accounting Treatment of Non-Tax State Receivable for Air Navigation Services at Directorate General of Civil Aviation
Larasati Harryndra Utami;
Dyah Setyaningrum, supervisor; Purwatiningsih, examiner; Teguh Iman Maulana, examiner
([Publisher not identified]
, 2017)
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ABSTRAK Laporan magang ini bertujuan untuk menganalisis perlakuan akuntansi terhadap Piutang PNBP atas Pelayanan Jasa Navigasi Penerbangan PJNP pada Direktorat Jenderal Perhubungan Udara. Analisis dilakukan pada periode Semester I Tahun Anggaran 2017. PJNP dibagi menjadi dua, yaitu 1 pelayanan jasa navigasi dengan pendelegasian ruang udara Indonesia tertentu kepada negara lain, yang diwakili oleh debitur Civil Aviation Authority of Singapore CAAS dan 2 pelayanan jasa navigasi yang dilakukan oleh debitur AirNav Indonesia. Kesimpulan laporan magang ini adalah Piutang PNBP atas PJNP masih memiliki permasalahan dan belum berjalan secara optimal sesuai dengan penerapan akuntansi piutang berbasis akrual. Hal tersebut terutama terjadi pada tahapan pengakuan dan pencatatan, yang berdampak pada belum andalnya nilai yang disajikan dalam laporan keuangan Direktorat Jenderal Perhubungan Udara. Rekomendasi atas temuan tersebut berupa melakukan lobi kepada ICAO agar dilakukan pengambil-alihan Flight Information Region FIR untuk wilayah udara Sektor A oleh Pemerintah Indonesia, memperbaharui beberapa ketetapan dan peraturan terkait penetapan Piutang PNBP debitur CAAS dan AirNav Indonesia, serta pembuatan aplikasi terintegrasi antara pihak Direktorat Jenderal Perhubungan Udara dengan pihak terkait. ABSTRACT This internship report aims to analyze the accounting treatment of non tax state receivable for air navigation services at Directorate General of Civil Aviation. The analysis is conducted during the first semester of 2017. Those air navigation services are divided into two, which are 1 an air navigation services by delegation of certain airspace of Indonesia to other countries, represented by Civil Aviation Authority of Singapore CAAS as a debtor and 2 an air navigation service represented by AirNav Indonesia as a debtor. The conclusion of this internship report is non tax state receivables for air navigation services still has problems and have not been complied with the accrual based receivables accounting. This is especially true in the recognition and recording stages, which have an impact on the unfavorable value presented in the financial statements of the Directorate General of Civil Aviation. The recommendation of the findings are to lobby the ICAO for takeover the Flight Information Region FIR at Sector A airspace by the Government of Indonesia, update some provisions and regulations about the determination of non tax state receivable for debtor CAAS and AirNav Indonesia, as well as making integrated applications between the Directorate General of Civil Aviation with related parties. |
 TA-Larasati Harryndra Utami.pdf :: Unduh
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| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2017 |
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| No. Panggil | No. Barkod | Ketersediaan |
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| TA-Pdf | 16-18-893260008 | TERSEDIA |
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| Tidak ada ulasan pada koleksi ini: 20468321 |
