Implementasi Peraturan Bupati Kabupaten Dairi Nomor 21 Tahun 2014 Tentang Kebijakan Akuntansi Pemerintah Daerah Kabupaten Dairi, Studi pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten

Abstract

Government Regulation No. 71 of 2010 on Government Accounting Standards states that financial statements are structured reports on the financial position and transactions conducted by a reporting entity. This is affirmed in the Statement of Government Accounting Standards Number 1 paragraph 9. The general purpose of the financial statements is to provide information on the financial position, budget realization, cash flow, and financial performance of a reporting entity beneficial to users in creating and evaluating decisions on resource allocation . As a follow up of the policy, Dairi District Government has issued a policy in the form of Regent regulation of Dairi Regency Number 21 Year 2014 About Accounting Policies of Dairi District Government.This study aims to analyze the Implementation of Regent regulation of Dairi Regency Number 21 of 2014 on Accounting Policies of Dairi District Government, at the Regional Finance and Asset Management Board of Dairi Regency. Samples were taken by means of sampling, which amounted to 22 persons. Data analysis with descriptive statistical analysis by using table frequency or single table.The results of this study indicate that the Implementation of Regent regulation Dairi Number 21 of 2014 About the Accounting Policies of Dairi District Government in accordance with the established criteria, namely the average total score of 2.62, it is included in the category either in the sense that the Implementation of Regent regulation Dairi Number 21 of 2014 Concerning the Accounting Policies of Dairi District Government has been effective or successful as expected. However, when viewed from each indicator, the difference between the average score indicates where the indicator of the sources indicates the medium category, while the other three indicators (communication, trends and bureaucracy structure) are included in the good category. Regent regulation of Dairi Regency Number 21 of 2014 Concerning the Local Government Accounting Policy of Dairi Regency has been in accordance with the provisions of Law Number 17 Year 2003 regarding State Finance Article 19 (1) and (2) namely, approach based on work achievement to be achieved, and Regulation Minister of Home Affairs No. 13 of 2006 on Guidelines for Regional Financial Management.