Evaluasi penerapan pernyataan standar akuntansi pemerintahan no. 01 dalam laporan keuangan dinas pendapatan pengelolaan keuangan dan aset daerah (DPPKAD) kabupaten Sukoharjo

Oleh :
Ita Purnama Sari - F3306146 - Fak. Ekonomi dan Bisnis

ABSTRACT Financial statement is the final product of accounting process that has been done. Financial statement arrangement should fulfill the principles included in the Standard Governmental Accounting (SAP). The financial statement made by each SKPD then becomes the basis of financial statement for the Province/Regency/Municipal. Financial statement is a structured report concerning the financial position and transactions conducted by a reporting entity. The main objective of financial statement is to present information which include the Budget Realization, Balance, Cash-Flow Report, and Financial Statement Reporting of a reporting entity that is beneficial to the user in making and evaluating the decision on resources allocation. Specificially, the objective of government’s financial statement is to present the information useful for the decision making and to show the reporting entity’s accountability and transparency. In this final project writing, I limits the problem to the application of PSAP No. 01 in the Financial Statement of Regency Sukoharjo’s DPPKAD about the Financial Statement Reporting. The writer evaluated the application of Financial Statement of Regency Sukoharjo’s DPPKAD to find out to what extent the conformity of PSAP No. 01 in the financial statement made. Based on my research, it can be concluded that the development of financial statement of Regency Sukoharjo’s DPPKAD generally had not applied PSAP No. 01 as included in the PP No. 24 of 2005. The Regency Sukoharjo’s DPPKAD had produced the Financial Statement consisting of report on Budget Realization, Balance, Cash-Flow Report, and Financial Statement Reporting. Howefer, there are shortcoming in the DPPKAD’s Accounting Division in the development of Financial Statement in that it is arranged based on the SKPD’s functional accountability report, because SKPD had not developed the financial statement consistent with the PSAP. Some accounting policies in PSAP No. 01 has not been applied, particularly the accounting policy in the fixed asset as well as the impreciseness of balance presentation.