ANALISIS PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH PADA KANTOR CAMAT INUMAN

Abstract

The formulation of the problem in this study is whether the application of the Government Financial Accounting System at the Inuman Sub-District Office is in accordance with Government Regulation (PP) No. 71 of 2010 using the Qualitative Method. The data sources of this research are primary data and secondary data. The data collection techniques used are interviews, observations and documentation.               From the data analysis conducted by the author found in this study, the results obtained that the application of the Government Financial Accounting System at the Inuman Sub-District Office was not in accordance with PP. 71 of 2010. The results of this study indicate that the Budget Realization Report of the Inuman District Office is not in accordance with PP. 71 of 2010. The Inuman District Office's Balance Sheet Report is in accordance with PP No. 71 of 2010. The Inuman District Office's Cash Flow Statement is not in accordance with Government Regulation No. 71 of 2010. The Report on Changes in the Over Budget Balance (SAL) of the Inuman Sub-District Office is not in accordance with PP. 71 of 2010. The Report on Changes in Equity of the Inuman Sub-District Office is in accordance with PP. No. 71 of 2010. The Operational Report of the Inuman Sub-district Office is not in accordance with PP. 71 of 2010. Notes on the Financial Statements of the Inuman District Office Not in accordance with PP. 71 of 2010.