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

Abstract

This study aims to determine whether the presentation of government financial statements prepared by the Camat Pangean Office 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 2020 financial statements consisting of the Budget Realization Reports, Balance Sheets, Operational Reports, Equity Changes Reports and Notes to Financial Statements. Data collection techniques are carried out using observation techniques, interviews and documentation. This research was conducted at the Camat Pangean office located at Jl. General Sudirman Pasarbaru Pangean.

The results of this study indicate that the Camat Pangean Office has conducted a process of preparing financial statements in accordance with PSAP No. 01 Regarding the Presentation of Financial Statements regulated in PP. 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 on time so that they can be used by a group of users of financial statements to make decisions.