ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NOMOR 02 TENTANG LAPORAN REALISASI ANGGARAN DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine whether the Budget Realization Report prepared by the Regional Government of Kuantan Singingi Regency is in accordance with Government Accounting Standards Statement Number 02 based on Government Regulation Number 71 of 2010. This study employs a descriptive comparative research method with the aim of providing a detailed description of the background of the problem in the subject being studied. The types of data used are primary and secondary data in the form of financial statements for the 2024 period regarding the Budget Realization Report. Data collection techniques were carried out using observation, interview, and documentation techniques. This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Kuantan Singingi Regency. The results of the study indicate that the implementation of the Budget Realization Report of the Regional Government of Kuantan Singingi Regency has presented all components of the Budget Realization Report, namely Revenue-LRA, Expenditure, Transfer, Surplus/Deficit-LRA, Financing Receipts, Financing Disbursements, Net Financing, and Remaining More/Less of Budget Financing (SiLPA/SiKPA). The implementation of the Budget Realization Report of the Regional Government of Kuantan Singingi Regency as a whole is in accordance with PSAP No. 02 concerning Cash-Based Budget Realization Report, with only one provision that cannot be applied, namely transactions in foreign currencies, since the Regional Government of Kuantan Singingi has never conducted transactions with foreign parties during the 2024 fiscal year.