Riset Akuntansi dan Portofolio Investasi
Vol. 3 No. 1 (2025)

Evaluasi Laporan Realisasi Anggaran berdasarkan PSAP No. 02 di Kantor Camat Langowan Selatan

Kolamban, Chelchia Vilia (Unknown)
Pangerapan, Sonny (Unknown)
Mawikere, Lidia M. (Unknown)



Article Info

Publish Date
26 May 2025

Abstract

Government accounting standards (SAP) set out the rules for preparing and presenting financial reports for all levels of government. Government accounting standards are clearly regulated in Government Regulation Number 71 of 2010. The South Langowan Subdistrict Office has presented a budget realization report. The purpose of this research is to evaluate how financial reports have been prepared based on PSAP No. 02 and Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This research uses a descriptive qualitative method with a purposive sampling technique. The results of this research definitively show that budget realisation reports at the South Langowan Head Office have been made in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards PSAP No. 02.

Copyrights © 2025






Journal Info

Abbrev

rapi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Riset Akuntansi dan Portofolio Investasi is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Portofolio Investasi will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Portofolio Investasi is written in Indonesian ...