Penyajian Laporan Keuangan Daerah Sesuai Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemeriantah Pada Dinas Pendapatan Daerah Kota Surabaya Tahun 2019

Masro‘atin, Dwi Malviqi (2021) Penyajian Laporan Keuangan Daerah Sesuai Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemeriantah Pada Dinas Pendapatan Daerah Kota Surabaya Tahun 2019. ..

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Abstract

Government accounting standards are accounting principles applied in compiling and presenting Government Financial Statements presented in PP No. 71 of 2010 on an accrual basis. The purpose of this study was to determine the presentation of the financial statements of the Surabaya City DPPKAD in the application of PP No. 71 of 2010. The method used in this study was descriptive. Data obtained through interviews with the head of the revenue division of the city of Surabaya. The results of this study are that the Surabaya City DPPKAD has not implemented PP No. 71 of 2010 but has complied with PP No. 24 of 2005. The results of research conducted at the Surabaya City Government Financial Management Agency (BPKPD) have made the 2019 Regional Government Financial Report not in accordance with PP No. 21 of 2010. Constraints in the process of presenting the Surabaya city government's financial statements, especially understanding of human resources (HR) accounting staff Regarding government accounting, which still requires assistance, it turns out that it does not affect the time of the Surabaya City Government's financial reporting activities to the Supreme Audit Agency (BPK). This is anticipated by the many financial applications provided by BPKPD for SKPD which are useful in providing convenience and speed in the process of preparing SKPD financial reports.

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