Analisis Akuntansi Anggaran Pendapatan Belanja Daerah Dalam Laporan Realisasi Anggaran Dan Kesesuaian Panyajian Laporan Terhadap PSAP 02 Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Medan

Nurul Aini Siregar; Saparuddin Siregar; Wahyu Syarvina

doi:10.54066/jrea-itb.v1i4.972

Authors

Nurul Aini Siregar Universitas Islam Negeri Sumatera Utara
Saparuddin Siregar Universitas Islam Negeri Sumatera Utara
Wahyu Syarvina Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.54066/jrea-itb.v1i4.972

Keywords:

Budget Accounting, APBD, Budget Realization Report, PSAP Number 02 PP Number 71 of 2010, Regional Financial Report

Abstract

This research aims to determine the presentation of the Medan City Government budget realization report prepared by the Medan City BPKAD with reference to PSAP number 02 concerning budget realization reports regulated in Government Regulation Number 71 concerning government accounting standards. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, observation and documentation studies. The data analysis method used is descriptive qualitative with a checklist. This research was conducted at the Regional Financial and Asset Management Agency of Medan City which is located at Jalan Captain Maulana Lubis No. 2 Medan, North Sumatra. The results of this research show that the level of conformity in implementing PSAP No.02 PP No.71 of 2010 reaches 100% using the Dean J.Champion formula. This means that the implementation of the Budget Realization Report within the Medan city government is in accordance with PSAP No.02 PP No. 71 of 2010.

Downloads

Download data is not yet available.

References

Suparyanto dan Rosad (2015. (2020). LITERATURE REVIEW : REALISASI ANGGARAN DAN RENCANA KERJA ANGGARAN SEKOLAH (RKAS) DI SMPIT AL-IZZAH KOTA SERANG. Suparyanto Dan Rosad (2015, 5(3), 248–253.

Harmain, H., Daulay, A. N., & Enre, D. T. (2020). Jurnal Ekonomi dan Bisnis Islam ANALYSIS OF VALUE FOR MONEY INCOME BUDGETS Jurnal Ekonomi dan Bisnis Islam. 4(2).

Dinda, K., & Dewi, P. (2022). Analisis Laporan Ikhtisar Realisasi Anggaran Untuk Menilai Pencapaian Kinerja Keuangan Pada Kantor Pemerintahan Dinas Lingkungan Hidup Provinsi Sumatera Utara.

Fauzi, A., Nisa, B., Napitupulu, D., Abdillah, F., Utama, A. A. G. S., Zonyfar, C., Nuraini, R., Purnia, D. S., Setyawati, I., Evi, T., Permana, S. D. H., & Sumartiningsih, M. S. (2022). Metodologi Penelitian. In Paper Knowledge . Toward a Media History of Documents (Vol. 3, Issue April).

Manjana, A., & Nasution, J. (2022). Analisis Penerapan Sistem Akuntansi Keuangaan Sesuai PP No 71 tahun 2010 Pada Badan Pengelola Keuangan Daerah Kota Pematangsiantar. 3(1), 57–62.

BPK. (2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah (SAP).

Sidiq Umar, Choiri Miftachul, (2019). Metode Penelitian Kualitatif di Bidang Pendidikan. In Journal of Chemical Information and Modeling (Vol. 53, Issue 9).

Lompang, M. R. D., Sabijono, H., Wokas, H. R. N., Ekonomi, F., Akuntansi, J., Ratulangi, U. S., & Bahu, K. (2022). Evaluasi Pernyataan Standar Akuntansi Pemerintahan Nomor 02 Tentang Laporan Realisasi Anggaran ( Studi Pada Badan Keuangan dan Aset Daerah Pemerintah Kota Manado ) Evaluation of the Statement of Government Accounting Standards Number 02 on the Report on B. 6(1), 5–7.

Madjid, J. (2019), Akuntansi Sektor Publik. In Yogyakarta. (Issue 25).