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All Journal Journal of Public Representative and Society Provision
Prayoga, Rizky Ananda
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of the Financial Statements of the Langkat Provincial Government Based on PP No. 8 of 2006 Prayoga, Rizky Ananda; Siregar , Saparuddin; Nasution, Yenni Samri Juliati
Journal of Public Representative and Society Provision Vol. 5 No. 1 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i1.502

Abstract

This study aims to analyze the compliance of the Langkat District Government's financial statements with Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, and identify challenges in their preparation. The research method used was qualitative with data collection through observation, interviews with three informants, and documentation. The results showed that the financial statements of the Langkat District Government had complied with Government Regulation No. 8 of 2006 which requires transparency, accountability, and compliance with Government Accounting Standards (SAP). Challenges identified include limited understanding of SAP, differences in interpretation of regulations, and limited competent human resources, which have an impact on the quality of financial statements. This research contributes to the field of public sector accounting by highlighting the challenges and compliance in financial reporting at local government institutions.
Co-Authors Siregar , Saparuddin YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI