<![CDATA[Standar Akuntansi Pemerintahan (SAP) which recognizes the accrual basis of revenue, expenses, assets, debt, and equity in the accrual-based financial reporting, as well as recognizing revenue, expenditure, and financing in the reporting of budget implementation on the basis set out in the budget / budget. The accrual-based SAP is expressed in the form of a PSAP and equipped with Kerangka Konseptual Akuntansi Pemerintahan (KKAP). Cash flow statement is a report that provides information about the cash receipts and disbursements through the central government cash/area during a certain period. This study aims to analyze the application of the accrual basis in accordance PP 71 of 2010 in particular PSAP 03 on the cash flow statement on Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan in 2013 fiscal year, as well as the constraints faced by the Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan. In the Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan fiscal year 2013 still uses the cash basis to the accrual application in the preparation of its financial statements, whereas for the application of the accrual basis will be applied to each Unit (SKPD) in fiscal year 2015. The results of this study demonstrate the suitability of the application of the accrual basis in the financial statements, especially the cash flow statement presented by Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan with PP 71 of 2010 in particular PSAP 03 on the cash flow statement, the constraints faced in its application, and the readiness of Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan in applying the accrual basis. Keywords: Standar Akuntansi Pemerintahan (SAP), Cash flow statement, accrual basis, PP 71 of 2010 in particular PSAP 03 on the cash flow statement.]]>
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