Work

Evaluasi Laporan Realisasi Anggaran berdasarkan PSAP No. 02 di Kantor Camat Langowan Selatan

Year: 2025

Type: article

Abstract: Government accounting standards (SAP) set out the rules for preparing and presenting financial reports for all levels of government. Government accounting standards are clearly regulated in Government Regulation Number 71 of 2010. The South Langowan Subdistrict Office has presented a budget realization report. The purpose of this research is to evaluate how financial reports have been prepared based on PSAP No. 02 and Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This research uses a descriptive qualitative method with a purposive sampling technique. The results of this research definitively show that budget realisation reports at the South Langowan Head Office have been made in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards PSAP No. 02.

Source: Riset Akuntansi dan Portofolio Investasi

DOI: 10.58784/rapi.311

Authors: Chelchia Vilia Kolamban, Sonny Pangerapan, Lidia M. Mawikere

Institution: Sam Ratulangi University

Language: English

Topic: Economic Growth and Fiscal Policies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4410722214

FWCI:

Cites: 9

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Related to: 10