ANALYSIS AND IMPLEMENTATION OF STATEMENT GOVERNMENT ACCOUNTING STANDARD (PSAP) NUMBER 02 IN BUDGET REALIZATION REPORT OF MINING AND ENERGY IN WEST KALIMANTAN

Abstract

The purpose of this study understand the consequence of law and regulation implementation that local government which its capability to manage the local financial that determine the achievement of the implementation of good governance and to know the realization report of Department of Mining and Energy of West Kalimantan according to the Government Accounting Standard. The method used in the study is descriptive qualitative method and technique of data collection is interview, documentary study and questionnaire to employee of Department of Mining and Energy of West Kalimantan.

The study resulted that the percentage of budget realization report in 2014 is good and efficient, although there are some program cannot absorb the budget well.  In 2014, Department of Mining and Energy of West Kalimantan has 14 of sub-programs and 6 of sub-programs are not performing well and the budget realization report of Department of Mining and Energy of West Kalimantan is compatible with The Statement of Government Accounting Standard Number 02 and Government Regulation Number 71 of 2010.

From the study, it is conclude that Department of Mining and Energy of West Kalimantan should improve the potential of human resources and should be able to exploit the potential which exist to improve performance. The subjectivity of respondent also becomes another consideration in doing a future research.

Keywords: budget, realization report, effectiveness of realization, local government financial statement.