ANALISIS PENERAPAN PSAP NO. 01 TENTANG PENYAJIAN LAPORAN KEUANGAN PEMERINTAHAN PADA DINAS PENDIDIKAN KEPEMUDAAN DAN OLAHRAGA KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the suitability of the application of the Government Accounting Standard Statement Number 01 (PSAP No. 01) in the Presentation of Financial Statements at the Youth and Sports Education Office of Kuantan Singingi Regency for the 2019 period. The method used in this research is comparative descriptive, which aims to compare theories. which already exists with actual practice. This research was conducted at the Youth and Sports Education Office of Kuantan Singingi Regency from June to August 2020 using the interview, observation and documentation methods.

The results showed that in presenting the financial statements, the Department of Youth and Sports Education, Kuantan Singingi Regency had implemented PSAP No. 01 in full. There are five components of financial reports that are presented including Budget Realization Report, Balance Sheet, Operational Report, Change in Equity Report, and Notes to Financial Statements.