Analisis Penyajian Laporan Keuangan Daerah pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Sidoarjo Sesuai Standar Akuntansi Pemerintahan (PP Nomor 24 Tahun 2005)
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Date
2016-05-28Author
Fitriati, Endah
Abidin, Fityan Izza Noor
Nurasik
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This study aims to determine the concept of local government financial statements to the
Department of Revenue Sidoarjo Regency Finance and Asset Management Sidoarjo regency appropriate
Government Accounting Standards (Government Regulation No. 24 of 2005). This study used a descriptive
approach, the primary data source and secondary data. Primary data and secondary data are already
available or the information and supporting data related to financial reporting area. Research results
indicate that the Department of Finance and Asset Management Revenue Sidoarjo district has presented the
financial statements covering regions Budget budget realization report, Balance Sheet, Statement of Cash
Flows, and Notes to Financial Statements. In preparing the financial statements have been guided by the
Government Accounting Standards (Government Regulation No. 24 of 2005)but there are several accounts
in the realization of the budget, cash flow statement and balance sheet accounts are still using the
Permendagri No. 13 of 2006 that the financial statements need to do the conversion. In the process of
preparing the report also there are still some obstacles such as at the level of a competent human resource
and regulatory changes.