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Journal : Jurnal Teknik Industri Terintegrasi (JUTIN)

Penyajian laporan keuangan daerah sesuai PSAP 71 tentang standar akuntansi pemerintahan di kantor Badan Pengelolaan Keuangan Aceh Husnawati, Husnawati; Zahara, Rina; Zulkarnain, Teuku
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 1 (2025): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i1.40315

Abstract

This study aims to evaluate the presentation of local financial statements at the Aceh Financial Management Agency office in the context of conformity with the guidelines of Government Accounting Standards (PSAP) 71. Statement of Government Accounting Standards (PSAP 71) regulates local government financial statements, focusing on disclosures related to fixed assets. The evaluation phase includes an assessment of compliance with the standard as well as the quality of the information presented, with a focus on transparency and accountability in asset management. With the existence of PSAP 71, it is expected that financial statements can present relevant, reliable and useful information. This research methodology uses a qualitative approach with data collection techniques. This research was conducted in the time span of 2022-2023. The results showed that although the Regional financial statements in Aceh Province had been prepared with reference to PSAP 71, there were still some discrepancies in the application of accounting principles. For example, it can be in the form of fixed asset valuations that are not updated, so that the reported values do not reflect the actual conditions. Based on the analysis, this study recommends several corrective measures. First, the development of a better and integrated accounting information system to facilitate the process of collecting and presenting financial data.
Co-Authors Adriani Susanty Agrina, Agrina Agustina, Sasa Alan Novi Tompunu Andriani, Dita Maulida Anggraeni, Ica Winanda Anggraini, Laurentin Leni Annisa Zahidah, Nur Aradziluna, Dian Asmawiyah Asmawiyah Aulia Fitri, Aulia Auliya Iskandar, Firda Aulyah Zakilah Ifani Azizah, Nurholik Azizah, Saniyah Nur Bidriah, Mutia Binti Asrul, Andriany Cahyadi, Achmad Delvi, Kasma Muria Desmalia, Desmalia Dewi Anggraeni DEWI FITRIANI Diah Ayu Gustiningsih Dirmaningsih, Septi Djaswadi Dasuki Ermatita - Erna Budiarti Fatmalia, Anggun Fina Aryani, Fina Haiyul Fadhli Harianto Harianto Hasnah Hasnah Humairah, Anugrah Humam, Faris I Nyoman loka Ica Admirani, Ica Ika Yuni Astutik, Ika Yuni Iriani, Revy Italiana, Fifi Izrawati, Izrawati Juwaidin, Juwaidin Khairani, Putri Laia, Cindy Oktaviana LAKSMI AMBARSARI LATIFAH, NYAYU Lilianti, Mita Ayu Maidin, Zulkifli Mardiana Mardiana Massikki, Massikki Mauizdati, Nida Meridona, Meridona Miftahul Jannah Mira Febrina, Mira Mubinan, Muhammad Fathan Muhamad Amin Mukhtar, Afiah Musyarapah, Musyarapah Mutia Liasari, Mutia Nafisy, Yera Neni Frimayanti Ngazizah, Yeti Nur Ningsih, Yozi Fiedya Nurdin, Gaby Maulidya Nurjaya Gani Nurul fadillah, Nurul Pamungkas, Pandu Pinandari, Anggriyani W. Pratiwi, Erniza Putri, Monica Rifa Rahmi, Helvy Ramadlani, Afra Shafa Rasihen, Sri Lidya Ratna Sari Dewi Rendyansyah Reni Zulfitri Retnosari Andrajati Rian Rahmanda Putra Ricardo, Nadira Atiqah Richa Afrianti, Richa Rina Zahara Rizki, Famella Yustika Rossi Passarella Ruska, Shinta Liana S, Rusnawati S.Intam, Rezki Nurul Jariah Sa'diyah, Devi Merina Tuz Sainab Sakinah, Rezkila Sandi, Widya Ari Sari , Seftika Sari, Rinita Sari, Seftika Sastrawati, Atriwida Sekti, Marita Nur Septi Muharni Septi, Lia Eka Sinaga, Giacinta Gracesandy Sinulinga, Yori Yunita Siregar, Lisa Andriyani Siswanto Agus Wilopo Sitanggang, Sarah Dianora Sofia, Baiq Fara Dwirani Sri Watini Suheri, Wira Noviana Sutarno Sutarno Syair, Andi Irfandi Tahir, Muh Syarif Teuku Zulkarnain Thamrin Thamrin Triawan, Muhammad Agus Untarti, Dade Prat Verano, Dwi Asa Wahyudi Wahyudi Wanty, Fitri Prima YUNITA ARIAN SANI ANWAR Zariyatul, Zariyatul Zubaidillah, Muh. Haris