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Saparuddin Siregar
UIN Sumatera Utara
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Journal : Journal of Business Management and Economic Development

 1 
Implementation of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Financial Statements Dewi, Khadijah Dinda Putri; Siregar, Saparuddin; Nasution, Juliana
Journal of Business Management and Economic Development Том 1 № 03 (2023): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.211

Abstract

This study aims to look at HR's understanding of the implementation of Accrual-Based SAP and to find out the application of accrual-based government accounting standards in Government Agencies of the North Sumatra Province Environment and Forestry Service,This study applies a descriptive qualitative approach with data collection techniques, namely observation, interviews, and documentation,Application of Government Accounting Standards to the Environment and Forestry Service of North Sumatra Province only presents 5 financial reports, namely the Budget Realization Report, Balance Sheet, Operational Report, Report on Changes in Equity and Notes to Financial Statements. It can be concluded that the financial reports presented by the Environment and Forestry Office of North Sumatra Province are in accordance with Government Regulation Number 71 of 2010.It can be concluded that the readiness of Human Resources (HR) at the Department of Environment and Forestry of North Sumatra Province is Inadequate. This is due to the lack of competent human resources in preparing financial reports and the lack of knowledge regarding the accrual basis at the North Sumatra Province Environment and Forestry Service. But it does not hinder and disrupt the process of preparing accrual-based financial reports, in which HR is guided by the preparation of financial reports in the previous period.
Co-Authors Abduh, Arridho Ade Jamarudin Alhamdi, Ridha Amiur Nuruddin Amsari, Syahrul Ananda, Faisar Anggara, Windu Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmaul Husna Asmuni Asmuni Asriadi, Ari Atika Atika Aulia Rahman Harahap Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Dina Arfianti Siregar - Elce, Furkan Erwin SP, Muhammad Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzan, Arif Fauzan Fauzi, Muhammad Firman Syarif Fitriadany, Eno Hadziyah, Idzni Hamdiah, Vidairotul Handoko, Dodi Okri Harahap, Hasnah Khairani Harahap, Muhammad Ikhsan Haris Al Amin Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Muhammad Rizal Hasibuan, Widiyani Hendra Harmain Hidayat Nasution, Mustafa Hutagalung, Muhammad Wandisyah R Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Ilhamy Nasution , Muhammad Lathief Irawan, Dedeng Irsyad, Fairuz Azzahra Iskandar Muda Ismail Pulungan Isnaini Harahap Isra Hayati Juliana Nasution Julianti Nasution, Yenni Samri K, Kamilah Kamila, K Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lenny Menara Sari Saragih Lubis, Farah Fadhila Lubis, Muhammad Ershad Lubis, Siti Nurhalizah M. Ridwan M. Yasir Nasution M. Yasir Nasution, M. Yasir M. Yogi Riyantama Isjoni Malasyi, Sibral Marliyah Marliyah, Marliyah Marlya Fatira AK Mhd Furqan Mhd Zulkifli Hasibuan Muhammad Farhan Muhammad Yafiz, Muhammad Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan mutiara mutiara Najma, Siti Nasution, Edi Marjan Nasution, Juliana Nasution, Nina Andriany Nasution, Rizki Aulia Putri Mujur Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Novrianti, Chintia Nst, Armin Rahmansyah Nur Kholis Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhidayah Nurhidayah Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurwijayanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Rahmawati, Widya Ayu Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Reswita, Jihan Ritonga, Bunga Dwi Fani Ritonga, Hanny Rahmadani Ritonga, Jukhairia Rokan, Mustafa Kamal Sadri, Muhammad Sagala, Mustofa Kamal Ahmad Samri Juliati Nasution, Yenni Santoso, Muhammad Rifky Saprinal Manurung Saputra, Julfan Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Silalahi, Alistraja Dison Simahatie, Mai Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Sugianto Suginam Sultoni, Ahmad Alauddin Supriyatno, Agun Suri Purnami - Syahputra, Angga Tambunan, Khairina Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyu Syarvina Wahyudi, Syachrul Widya, Helma Win Konadi Yani Suryani YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunila Tanjung, Dini Zainur, Zainur Zakaria, Zainal Arifin Zikri Firdaus, M. Ilmi Zulhelmy