Penerapan Pernyataan Standar Akuntansi Pemerintahan Nomor 02 Peraturan Pemerintah Nomor 71 Tahun 2010 dalam Penyajian Laporan Realisasi Anggaran pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Utara

Abstract

This study aims to determine whether the Budget Realization Report on the Regional Asset and Financial Management Agency is applied in accordance with the Statement of Government Accounting Standards (PSAP) Number 02 based on Government Regulation Number 71 of 2010. The type of research used in this study is descriptive research, the type of data used by the author is Quantitative Data. The data source used by researchers is secondary data. Data collection techniques used in this study are documentation and interview techniques. Analysis Techniques Data used in this study is Descriptive Analysis Technique. The results of this study indicate that the presentation of the Budget Realization Report of the Regional Asset and Financial Management Agency of North Sumatra Province is in accordance with PSAP No.2 in Government Regulation Number 71 of 2010. This is seen from the format of the Budget Realization Report, Budget Realization Report Structure, Reporting Period , Contents of the Budget Realization Report and Information presented in the Budget Realization Report and there is no deviation in the use of the budget in the presentation of the Budget Realization Report prepared by the Regional Financial and Asset Management Agency of North Sumatra Province.