ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH DALAM PENYUSUNAN LAPORAN OPERASIONAL BERBASIS AKRUAL PADA DINAS PENANAMAN MODAL PELAYANAN TERPADU SATU PINTU DAN TENAGA KERJA KABUPATEN KUANTAN SINGINGI

Abstract

The background of this research is accrual based government accounting standars, one of which is information technology at the one stop integrated service investment office and the singing district worforce is adequate. This is know from the availability of computers, laptops, printers andother hardware, with a sufficient number of accounting department. The one stop integrated service investment office and the kuantan singing district workforce have not yet conducted perpetual recording, but use the fhisical method, for other reasons in government regulation number 71 of 2010 concerning government accounting standars still provides room for choosing physical methods in inventory recording and application system financial management that does not support perpetual inventory.

The results of this study are the application of accrual based government accounting standards in the preparation of the operational reports of the one stop integrated service investment service and the kuantan singing district worforce is in accordance with government regulation number 71 of 2010 concerning government accounting standards.