ANALISIS KONVERSI PENYAJIAN LAPORAN KEUANGAN BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) KABUPATEN KETAPANG BERDASARKAN PERATURAN PEMERINTAH (PP) NOMOR 71 TAHUN 2010

Abstract

The government has issued the Regulation 71/10 on the latest SAP 2015, the entire Financial Statements Government has been implementing SAP accrual basis. The purpose of this study was to determine how the conversion of Financial Statements BAPPEDA Ketapang in 2013 under Regulation 71/10 and how readiness BAPPEDA Kabupaten Ketapang in implementing Regulation 71/10 on the process of preparing financial statements.

This study used a qualitative descriptive method. The data analysis technique conversion discuss the financial statements on the basis of accrual-based financial statements have been prepared under the cash basis to the accrual, Prepare financial statements with accrual basis and recapitulate interviews to determine the readiness of BAPPEDA Ketapang in implementing PP 71/10.

The results showed that both the LRA structure according to Regulation No. 24 of 2005 and Government Regulation No. 71 of 2010 is the same. Conversion balance with accrual balance sheet items in the financial statements. BAPPEDA Ketapang rated yet fully ready to implement PP 71/10 in 2015. Factors underlying this is BAPPEDA Ketapang has never participated in technical guidance whereas now in 2015.

Keywords: Government Regulation No. 71 year 2010, accrual basis, financial statements.