Evaluasi Laporan Realisasi Anggaran berdasarkan PSAP No. 02 di Kantor Camat Langowan Selatan
DOI:
https://doi.org/10.58784/rapi.311Keywords:
evaluation, government accounting standards, statement of budget realization, financial reportsAbstract
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.
Downloads
References
Anggraini, F. R., Haryono., & Yunita, K. (2023). Analisis Penerapan Pernyataan Standar Akuntansi Pemerintahan No. 02 tentang Laporan Realisasi Anggaran. Jurnal Ekobistek, 13(3), 113–119. https://doi.org/10.35134/ekobistek.v13i3.815.
Boja, A. W., S. Sopanah, A., & Puspitosarie, E. (2023). Analisis efektivitas dan penyajian PSAP No. 2 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
Hasanah, N, & Fauzi, A. (2016). Akuntansi pemerintahan. In Media
Kandioh, A. P., Morasa, J., & Mawikere, L. M. (2023). Evaluasi laporan realisasi anggaran belanja daerah berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010 pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 7(4), 431-438. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/52076
Majampoh, W. T., & Datu, C. (2021). Evaluasi penerapan Pernyataan Standar Akuntansi Pemerintahan tentang Penyajian Laporan Realisasi Anggaran pada Kantor Kecamatan Malalayang Kota Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(3), 1731-1741.
https://ejournal.unsrat.ac.id/index.php/emba/article/view/35961
Mardiasmo. (2018). Akuntansi sektor publik. Andi.
Nendher, J. C. T. (2022). Evaluasi penerapan StandarAkuntansi Pemerintahan No. 02 Tentang Laporan Realisasi Anggaran di Dinas Pekerjaan Umum dan Penata Ruang Kabupaten Bolaang Mongondow. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 6 (1), 444-460. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/42370
Panggabean, E., Tinangon , J. J., & Wokas , H. R. N. (2025). Implementasi PSAP No. 2 dalam laporan realisasi anggaran di Badan Keuangan dan Aset Daerah Kota Manado. Riset Akuntansi Dan Portofolio Investasi, 3(1), 91–97. https://doi.org/10.58784/rapi.285.
Purnairawan, E., & Sastroatmodjo, S. (2021). Pengantar akuntansi. CV Media Sains Indonesia.
Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.
Permendagri Nomor 23 Tahun 2007 Tentang Pedoman Tata Cara Pengawasan atas Penyelenggaran Pemerintah Daerah
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
Siregar, B (2015). Akuntansi sektor publik (Akuntansi keuangan pemerintah daerah berbasis akrual). UPP STIM YKPN.
Sugiyono. (2020) Metode penelitian kualitatif. Alfabeta.
Sujarweni, V. W. (2019). Pengantar akuntansi. Pustaka Baru Press.
Sumarsan, T. (2020). Akuntansi dasar dan aplikasi dalam bisnis. Versi IFRS. Jilid 1. PT. PT. Indeks.
Weygandt, J. J., Kimmel, P. D., & Mitchell, J. E. (2021). Accounting principles. 14th Edition. John Wiley & Sons
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Chelchia Vilia Kolamban, Sonny Pangerapan, Lidia M. Mawikere
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.
