Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Peraturan Pemerintah No. 71 Tahun 2010 dalam Penyajian Laporan Keuangan Sekretariat UAPPA/B-W Kementrian Pertanian Provinsi Nusa Tenggara Barat
This research aims to analyze the suitability of applying the accrual-based accounting standards
(Government Regulation No. 71 year 2010) with the presentation of the financial statements the
accounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/B-W) Ministry The
Agricultural Province Of NTB. This study describes the application of Accrual Based on SAP PP
No. 71 Year 2010 using data from the results of the interviews, the balance sheet, the report
realization of budget, income and Expenditure Information Accrual and notes to financial statements, other reports that support the theme of the research, and the information contained in the
website BPTP NTB. Technique of data analysis that is done is by reviewing the policies and
procedures as well as the components of the preparation of the financial statements and identify
factors that support and hinder the implementation of SAP-based Akual. The results of this
research show that the presentation of the financial statements the accounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/BW) of the Ministry of Agriculture of the province of
Nusa Tenggara Barat were in accordance with the rules contained in the regulations Government
No. 71 the year 2010 about Accrual-based Government accounting standards.
Keyword : Acrual-based,PP No 71,UAPPA/BW
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).