PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DI BADAN LINGKUNGAN HIDUP PROPINSI SUMATERA UTARA

Abstract

Government Regulation No. 71 of 2010 based on accruals will improve the quality of financial
statements and the realization of good governance besides knowing the performance of the
government. The enactment of Law Number 71 Year 2010 on Accrual-based Accounting Standards
(SAP) brought significant changes in the financial reporting system. The changes are expected to
provide a complete picture of the financial position, present actual information about rights and
obligations, and be useful in evaluating performance. This research is based on qualitative
interpretative method. Data collection technique is encompassing observation, interview, and
documentation. The results show that the Pemprovsu Environment Agency is implementing
accrual-based SAP in its 2016 financial statements and has carried out various trainings. In
addition, there is a need to develop the understanding of financial managers of the Environmental
Board of the provincial government about accrual-based SAP, such as socialization in the form of
seminars or discussions with other government agencies, as well as training related to the accrualbased
SAP.