STUDI FENOMENOLOGI PERAN OPERATOR DALAM PENYUSUNAN LAPORAN KEUANGAN BERBASIS MODUL GENERAL LEDGER DAN PELAPORAN (GLP)

Hutagalung, Marlina Irene and Lilik Purwanti. (2024) STUDI FENOMENOLOGI PERAN OPERATOR DALAM PENYUSUNAN LAPORAN KEUANGAN BERBASIS MODUL GENERAL LEDGER DAN PELAPORAN (GLP). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengungkap peran operator dalam proses penyusunan laporan keuangan berbasis Modul General Ledger dan pelaporan (GLP) di Satuan Kerja Balai Pelaksana Penyediaan Perumahan Sumatera II. Penelitian ini adalah penelitian kualitatif deskriptif dengan menggunakan pendekatan fenomenologi transedental untuk menggali pengalaman subjektif operator dalam menjalankan tugas-tugas mereka, serta tantangan dan peluang yang dihadapi. Teknik pengumpulan data menggunakan wawancara mendalam dengan para operator yang terlibat langsung dalam proses penyusunan laporan keuangan. Hasil penelitian menunjukkan bahwa makna peran operator dalam penyusunan laporan keuangan berbasis modul General Ledger dan Pelaporan adalah sebagai penyedia data dan quality control namun juga dipandang sebagai manusia serba bisa, tugas tambahan, SDM Cadangan dan sekedar pengguna saja. Peran ini menunjukkan kompleksitas dan pentingnya fungsi operator dalam memastikan kelancaran dan akurasi proses pelaporan keuangan. Operator juga menghadapi berbagai tantangan, termasuk keterbatasan sumber daya dan kompleksitas sistem yang digunakan, namun juga menunjukkan adaptasi yang baik dan kemampuan untuk mengatasi hambatan tersebut. Penelitian ini memberikan masukan bahwa saat penunjukan seorang operator perlu mempertimbangkan latar belakang pendidikan sesuai dengan peran operator tersebut dalam pengelolaan keuangan negara. Temuan ini diharapkan dapat menjadi acuan bagi pengambil kebijakan dalam meningkatkan sistem pelaporan keuangan di

English Abstract

The objective of this research is to grasp a deep understanding on the roles of operators in the process of financial statement preparation using the general Ledger and Reporting (GLP) module as the basis at the Work Unit for Housing Provision of Sumatra II area. This qualitative descriptive study incorporates transcendental phenomenology to explore the subjective experience of the operators while carrying out their tasks as well as the emerging challenges and opportunities. The data was harvested via in-depth interviews with the operators that were directly involved in the financial statement preparation processes. The results of the analysis indicate that the operators serve as the data provider and quality controller in the General Ledger and Reporting-based financial statement preparation. They were also perceived as multi-ability individuals, additional task takers, reserve human resource, as well as mere users. These roles demonstrate the complexity and the importance of the functions of the operators in assuring the smooth running and the accuracy of the financial reporting. However, they were also hampered by various challenges such as resource scarcity and system complexity, but they have demonstrated excellent adaptability and skills to tackle the problems. Based on the findings above, this study suggests the considerations of educational backgrounds before assigning individuals to the position of operators for state financial management. The findings are also expected to serve as a reference for policy makers in their effort of enhancing the financial reporting system at the Work Unit for Housing Provision of Sumatra II area

Item Type:	Thesis (Sarjana)
Identification Number:	052402
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username nova
Date Deposited:	04 Sep 2024 08:16
Last Modified:	04 Sep 2024 08:16
URI:	http://repository.ub.ac.id/id/eprint/229704

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