ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NOMOR 02 TENTANG LAPORAN REALISASI ANGGARAN PADA KANTOR CAMAT PANGEAN

Abstract

This research aims to find out if the report on budget realization Camat Pangean Office is in accordance with the Statement of Government Accounting Standards Number 02 Government Regulation No. 71 of 2010. This type of research uses comparative descriptive research with the aim of providing a detailed picture of the background of the problem on the subject studied. The types of data used are primary data and skunder data in the form of financial statements for the period 2019 on the Budget Realization Report. Data collection techniques are carried out using observation techniques, interviews and documentation. This research was conducted at the camat pangean office located at Jl. Jenderal Sudirman Pasarbaru Pangean.

The results of this study show that the Implementation of LRA in the Camat Pangean Office is almost entirely in accordance with PSAP No. 02 on the budget realization report, but there are still accounts that are not listed in the LRA including financing accounts and the remaining more/less budget financing, but financial statements have been made and presented in time so that it can be used by a group of financial report users to make a decision.