Implementasi PSAP No. 2 dalam laporan realisasi anggaran di Badan Keuangan dan Aset Daerah Kota Manado
DOI:
https://doi.org/10.58784/rapi.285Keywords:
Budget Realization Report, Income, ExpenditureAbstract
Statement of Government Accounting Standards (PSAP) No. 2 in preparing and reporting the Budget Realization Report (LRA) at the Manado City Regional Finance and Assets Agency. The Budget Realization Report is an important component of government financial reports which presents information regarding income, expenditure, surplus/deficit, and funding compared to the budget. This standard requires that the Budget Realization Report be prepared on a cash basis, with income recognized when cash is received and expenses recognized when cash is disbursed. The aim of this research is to determine the implementation of PSAP No. 2 in the budget realization report at the Manado City Regional Finance and Assets Agency. The analytical method used to discuss the problems in this research uses a qualitative descriptive method with data collection techniques through interviews, documentation and observation. The research results show that the revenue and expenditure recognition process in the Budget Realization Report is in accordance with PSAP No. 2, where income is recognized when cash is received and expenditure when cash is disbursed. The report structure presents a comparison of budget with realization, including budget elements, realization and differences, thereby providing transparency regarding budget achievements. The budget surplus is managed to finance reserves, development investment and debt repayment, while the deficit is overcome through optimizing Original Regional Income (PAD) and budget revision. Implementation of PSAP No. 2 in the Budget Realization Report at the Manado City Regional Financial and Asset Agency is in accordance with applicable standards. The preparation of reports shows transparency and accountability that supports effective and efficient financial decision making.
Downloads
References
Boja, A. W., Sopanah, A., & Puspitosarie, E. (2023). Analisis efektivitas dan penyajian PSAP No 02 pada Dinas Sosial Kota Malang tahun 2020-2022. Journal of Innovation Research and Knowledge, 3(4), 845-854. https://doi.org/10.53625/jirk.v3i4.6548
Fauziah, F. (2020). Pengantar Dasar Akuntansi Buku 1: Teknik dan Konsep Penyusunan Laporan Keuangan. Muhammadiyah University Press. https://minio.umkt.ac.id/simpelv2-media/karya/buku/ff230/e-Book_Pengantar_Dasar_Akuntansi_Buku_1_141220_1.pdf
Fitriani. (2021). Penerapan penyajian Laporan Realisasi Anggaran sudah sesuai PP Nomor 71 Tahun 2010 pada Kantor Camat Batui Kabupaten Banggai. Jurnal Sinar Manajemen, 8(2), 75-80. https://doi.org/10.56338/jsm.v8i2.1641
Halijah, N., & Nurwani. (2022). Analisis pendapatan dalam laporan realisasi anggaran untuk menilai kinerja keuangan (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Medan). Bilancia: Jurnal Ilmiah Akuntansi, 6(4), 365-372. https://doi.org/10.35145/bilancia.v6i4.2248
Jocom, A. M., Budiarso, N. S., & Afandi, D. (2024). Evaluasi perlakuan akuntansi di badan pengelolaan keuangan dan pendapatan daerah Kota Tomohon. Riset Akuntansi dan Portofolio Investasi, 2(2), 473–486. https://doi.org/10.58784/rapi.236
Khasanah, U., & Nilasari, A. P. (2023). Analisis implementasi penerapan Standar Akuntansi Pemerintah terhadap kualitas laporan keuangan. Transekonomika: Akuntansi, Bisnis dan Keuangan, 3(1), 279-288. https://doi.org/10.55047/transekonomika.v3i1.381
Mardiasmo (2018). Akuntansi Sektor Publik. Penerbit Andi.
Mulyanti, D., & Fitri, A. (2023). Dampak rencana kerja anggaran dan laporan realisasi anggaran pendapatan dan belanja daerah pada kinerja keuangan. Ekono Insentif, 17(1), 12-23. https://doi.org/https://doi.org/10.36787/jei.v17i1.975
Mutiara, Y. C., Dethan, M. A., & Tameno, N. (2022). Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 2 tentang laporan realisasi anggaran pada Kantor Imigrasi Kelas I TPI Kupang. Nautical: Jurnal Ilmiah Multidisiplin Indonesia, 1(8), 582–591. https://jurnal.arkainstitute.co.id/index.php/nautical/article/view/415
Pramusty, M. A., & Hasibuan, N. F. A., (2023). Analisis kinerja realisasi anggaran pendapatan belanja daerah pada Badan Keuangan Aset Dearah Pemerintah Kota Medan. Jurnal Publikasi Ekonomi dan Akuntansi, 1(4), 150-164. https://doi.org/10.61132/anggaran.v1i4.341
Ramadhianti, N. A. N., Agita, S. P., Putri, M. K., Cahyaningtyas, Y. K., & Manurung, H. (2023). Analisis kinerja realisasi anggran pendapatan dan belanja daerah pada Pemerintahan Kabupaten Magelang tahun 2018-2022. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, 1(2), 212-223. https://doi.org/10.61132/jieap.v1i2.150
Rindengan, A. M. T., & Kapojos, P. M. (2024). Evaluasi penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 02 tentang Laporan Realisasi Anggaran (Studi kasus pada Kantor Dinas Kepemudaan dan Olahraga Kota Tomohon). Riset Akuntansi dan Portofolio Investasi, 2(2), 288–298. https://doi.org/10.58784/rapi.190
Sejati, M. S., Siboro, S. F., Apriliyani, N., & Aulia, S. (2024). Analisa realisasi anggaran belanja pada Pemerintah Kota Depok tahun 2021-2022. Kajian Ekonomi dan Akuntansi Terapan, 1(2), 137–150. https://doi.org/10.61132/keat.v1i2.157
Weygandt, J. J., Kimmel, P. D., & Mitchell, J. E. (2021). Accounting principles, 14th Ed. John Wiley & Sons, Inc.
Yuliyanto, W., Khasanah, U., & Umami, R. (2022). Analisis efisiensi dan efektivitas anggaran APBD terhadap realisasi anggaran pendapatan dan belanja daerah Pemerintah Kabupaten Abc periode 2018-2020. Jurnal E-Bis, 6(2), 456-468. https://doi.org/10.37339/e-bis.v6i2.989
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Elisabet Panggabean, Jantje J. Tinangon , Heince R. N. Wokas

This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.