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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Manalu, Juni Citra Yohana
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ANALISIS PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS , SISTEM PENGENDALIAN INTERNAL DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Kasus BPKAD KOTA JAMBI) Manalu, Juni Citra Yohana; Zulfanetti; Nurhayani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49817

Abstract

This study aims to determine whether the seven components of financial statements have been prepared in accordance with SAP and to analyze the criteria for indicators related to financial statement presentation, accessibility, internal control systems, and accountability in local government financial management at the Jambi City BPKAD. The study employs a documentary and descriptive analysis approach. The results of the study indicate that the financial statements, comprising seven components namely the LRA, LPSAL, Balance Sheet, LO, LAK, LPE, and CaLK have been prepared in accordance with the accrual-based SAP as stipulated in Government Regulation No. 71 of 2010. The results regarding the second objective financial statement presentation, accessibility, and accountability in local government financial management indicate a level of compliance falling within the “Good” category. Meanwhile, the internal control system demonstrates achievement at the “Very Good” category level.
Co-Authors Nurhayani Zulfanetti, Zulfanetti