| Popis: |
This study trints to c{eterntine the concept of local government Jinancial statements to the Deparlment of Ret,enue Sidoalo Regenq, Finance and Assel Managentent Sidoarjo regenq' trppropriate Government Accounting Stttndards (Government Regulation No. 24 of 2005). This study used q descriptive trpproach, the primary data source and secondary data. Primary dtrta and secondary clata are ctlrea$, clailable or lhe informtrlion and supporting data related to financial reporting area. Research resulls indicate that the Department of Finance and Asset Management Revenue Sidoarjo district has presented the fintrncial slalements covering regions Budget budget realization report, Balance Sheet, Statentent of Cash Flows, and Notes to Financial Stateruents. In preporing lhe financial stLttements hcwe been guided bv the Governnrent Accounting Slandords (Government Regulation No. 24 of20051 but there qre seyeral accounts in the reoli=ation of the buclget, cash Jlow statement and bcrlonce sheet ctccounts are still using the Permendagri No. l3 of 2006 that the -financictl statements need to do the conversion. In the process of preporing the report olso there are still some obstacles such as at the level of a competent human resource and regulatory changes |
