ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN NO.01 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA KANTOR CAMAT KUANTAN TENGAH

Abstract

This study aims to determine whether the presentation of government financial statements prepared by the Camat Kuantan Tengah Office period 2018 and 2019 as a whole is in accordance with PSAP No.01 About the Presentation of Financial Statements. This study uses a comparative descriptive research design with the aim of providing a detailed description of the background and characteristics typical of the subject under study. This study uses primary and secondary data in the form of 2018 and 2019 financial statements consisting of the Budget Realization Report, Balance Sheet, Operational Report, Equity Change Report and Notes to Financial Statements.The results of this study indicate that the Camat Kuantan Tengah Office has conducted a process of preparing financial statements in accordance with PSAP No.01 Regarding the Presentation of Financial Statements regulated in PP No. 71 of 2010 concerning Government Accounting Standards. For the recording process, the financial statements are appropriate, although there are still some shortcomings in including the elements in the Budget Realization Report, but the financial statements have been made and presented on time so that they can be used by a group of users of financial statements to make decisions.