Evaluasi Penerapan Standar Akuntansi Pemerintahan Atas Penyajian Laporan Keuangan Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Konawe

Abstract

study aims (1) to find out the presentation of financial statements at the Konawe District Financial and Asset Management Agency based on Government Accounting Standards. (2) To find out how the accounting treatment in terms of recognition and measurement in the Financial Statements of the Konawe District Government. The method of data collection in this study is the interview method and documentation. The research method used is descriptive analysis method.
The results showed that the evaluation of financial statement presentation in the Regional Financial and Asset Management Agency of Konawe District was in accordance with Government Regulation Number.71 of 2010 based on accruals, by presenting 7 components of financial statements namely Budget Realization Reports, Changes to More Budget Balance Reports, Balance Sheets, Reports Operations, Cash Flow Reports, Changes to Equity Reports and Notes to Financial Statements, differences before and after the application of Government Regulation Number. 71 of 2010 can be seen in the addition of financial reports, namely Reports on Changes in More Budget Balances, Operational Reports, and Changes in Equity Reports. For accounting treatment in Konawe District Government financial statement 2017 budget year the accrual basis is appropriate for recognition and measurement and presentation of financial statement items. The conclusion of this study is the presentation of the Konawe District Government Financial Statement in accordance with government accounting standards.
Keywords: Government Accounting Standards, Financial Statements, Accrual Base.