Evaluasi Penerapan PSAP No 2 Atas Laporan Realisasi Anggaran (Studi Kasus Pada Kantor Sekretariat DPRD Kota Manado)

Abstract

Government Accounting Standards (SAP) is a standard, a guideline in the preparation and presentation of financial statements in government, to achieve transparency and accountability, both at the center and in the regions. Where the state accounting standards have been regulated and stipulated in Government Regulation No. 71 of 2010. This study aims to determine and evaluate the application of PSAP No. 02 concerning the presentation of the budget realization report prepared by the Manado City DPRD Secretariat office whether it is appropriate or not in accordance with PP No. 71 of 2010 concerning government accounting standards. This study uses a qualitative descriptive method with interview data collection methods and documentation studies. The results of this study indicate that the Manado City DPRD Secretariat office has implemented expenditure posts, surplus/deficit, and the remaining more/less budget financing in one reporting period. Revenue posts are not applied because the Manado City DPRD Secretariat is only a user of PAD (Regional Original Income) and for transfers, financing receipts, financing expenditures and net financing are not applied because the Manado City DPRD Secretariat does not have
financing and transfer needs. This is in accordance with SAP regarding the contents of the Budget Realization Report, because the Manado City DPRD Secretariat applies accounts according to needs only.