<![CDATA[Good governance is a demand in the people and the nation. The Indonesian nation as
part of the world community has an obligation to participate in realizing good governance (good
governance). Good governance, among others, characterized by the existence of an accountable
and transparent government. To achieve a transparent and accountable governance in accordance
with the principles of good governance in the financial management of the State.
The Government has issued Government Regulation No.. 24 year 2005 regarding
Government Accounting Standards (SAP) which is the accounting principles applied in
preparing and presenting financial statements of government
The uniformity of format and structure of financial statement presentation allows
tertutupinya relevant information and the local specialty, for financial recording and reporting
challenge is different between one period to the next period, especially with the multitask nature
of public services and require rapid treatment.
While presenting the Budget and Balance Sheet Actual report by the City of Solok
during the Year 2005 and 2006 are still based on Kepmendagri No.. 29 year 2002, while SAP
was implemented in the presentation of Budget Realization Report and Balance Sheet in 2007
and 2008. This demonstrates the Government of the City of Solok not ready to comply with
Regulation No.. 24 of 2005 that the financial statements shall be prepared and presented by SAP.
Government Performance during 2005-2008 City of Solok Solok City Government
capability in performing their duties very effectively with an average of 105.67%. Solok City
Government can be said to be very efficient in doing polling PAD with an average of 37.7%
shows the number. The overall rate of absorption of funds by the City Government is good
Solok. From this condition shows that cost awareness (awareness of public money) is very good
Solok City Government.
During FY 2005-2008 to finance the activities undertaken Solok City Government
relies on the central government since independence is an average of 9.48%. Harmony Solok
City recurrent budget with construction spending quite balanced, because it dominates the direct
spending by an average of 122.72% harmony. From this condition indicates that a mechanismoriented
financial planning cost awareness (awareness of public money) from Solok City
Government.
Keywords: SAP, PAD, Budgets, Financial Reports]]>
Copyrights © 2010
