Analisis Penyaluran Dana Hibah Pemerintah Pada Kabupaten Badung Sesuai dengan PSAK 61

Beatrice Mora Ulidya Silalahi
Pamungkas Rafli Priyanto
Yunita Ria Pratiwi

Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi

PSAK 61 explains that regarding Accounting for Government Grants and Disclosure of Government Assistance has been approved by the Financial Accounting Standards Board on November 18, 2010 and adjustments to PSAK 61 on August 27, 2014 grants are an approval or agreement with/in the granting party, when he was still alive , free of charge and irrevocably, surrender or release something to/for the needs of the beneficiary who receives the gift. Each district in the Province of Bali distributes grants to the community in different amounts. The local government in the Province of Bali that disbursed the most grants was the Regional Government of Badung Regency. The purpose of this study is to describe the organization of the Badung Regency Government and to find out grant funds and grant distribution procedures. The results of this study are that in the process of distributing grant funds it is not only objective but can be subjective. In disbursing the grant funds, the Badung Regency government made several considerations, such as the price of the goods listed according to the actual price of the goods.