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Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 201 Documents
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Pengaruh Ukuran Perusahaan, Leverage, Struktur Modal dan Likuiditas terhadap Kinerja Keuangan (Studi Kasus Perusahaan Subsektor Farmasi yang Terdaftar di BEI Tahun 2018-2022) Jayandhika Bagus Kun Ardiansyah; RB. Iwan Noor Suhasto; Permatasari Cahyaningdyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.663

Abstract

Abstract : In the era of globalization, especially during the COVID-19 pandemic, the consumer goods industry, particularly the pharmaceutical subsector, has experienced rapid growth. Consequently, companies must manage aspects such as company size, leverage, capital structure, and liquidity to achieve optimal financial performance amid increasing competition. This study aims to examine the influence of company size, leverage, capital structure, and liquidity on the financial performance of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This research employs a quantitative method. The sampling method used is purposive sampling, resulting in a sample of 11 pharmaceutical companies in Indonesia. This study uses classical assumption tests and hypothesis testing using SPSS (Statistical Program for Social Science) version 22. The results indicate that company size, leverage, and liquidity significantly influence financial performance, while capital structure does not affect the financial performance of pharmaceutical companies in Indonesia. The implications of this research suggest that leverage can provide practical benefits for pharmaceutical company management to fund expansion and R&D without requiring substantial equity capital, and can also reduce taxable income in accordance with Indonesian tax regulations. Abstrak : Di era globalisasi saat terjadi COVID-19, industri barang konsumsi, khususnya subsektor farmasi, berkembang pesat sehingga perusahaan harus mengelola aspek-aspek seperti ukuran perusahaan, leverage, struktur modal, dan likuiditas untuk mencapai kinerja keuangan optimal di tengah persaingan yang meningkat. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage¸ struktur modal, dan likuiditas terhadap kinerja keuangan perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Penelitian ini menggunakan metode kuantitatif. Pengambilan sampel penelitian dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 11 perusahaan farmasi di Indonesia. Penelitian ini menggunakan uji asumsi klasik dan uji hipotesis menggunakan aplikasi SPSS (Statistical Program for Social Science) versi 22. Hasil penelitian ini menunjukan bahwa ukuran perusahaan, leverage, dan likuiditas berpengaruh terhadap kinerja keuangan. Sedangkan struktur modal tidak berpengaruh terhadap kinerja keunagan perusahaan farmasi diindonesia. Implikasi dalam penelitian ini menunjukkan bahwa leverage dapat memberikan manfaat praktis bagi manajemen perusahaan farmasi untuk mendanai ekspansi dan R&D tanpa harus mengeluarkan modal ekuitas yang besar, serta dapat mengurangi penghasilan kena pajak sesuai dengan ketentuan perpajakan di Indonesia.
Sistem Informasi Akuntansi, Pengalaman Kerja dan Kemampuan Teknik Personal terhadap Kualitas Laporan Keuangan Harvin Eko Cahyono; Sasmito Widi Nugroho; Hamim Tohari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.664

Abstract

Abstract : Financial reports can show the performance of a company. Quality cooperative financial reports are needed as a form of cooperative accountability towards cooperative members. There are several factors that influence the quality of financial reports, including accounting information systems, work experience and personal technical abilities. This research aims to examine the influence of accounting information systems, work experience and personal technical abilities on the quality of financial reports. The population in this research is savings and loan cooperatives in the Madiun City area. The method used in this research is a quantitative method. The sampling technique in this research used purposive sampling. Research data comes from questionnaires distributed to 82 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS version 22 application. The results of this research show that accounting information systems, work experience and personal technical abilities have a partial positive effect on the quality of financial reports. Abstrak : Laporan keuangan dapat menunjukkan kinerja suatu perusahaan. Laporan keuangan koperasi yang berkualitas diperlukan sebagai bentuk pertanggungjawaban koperasi terhadap anggota koperasi. Terdapat beberapa faktor yang memengaruhi kualitas laporan keuangan antara lain sistem informasi akuntansi, pengalaman kerja, dan kemampuan teknik personal. Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi, pengalaman kerja dan kemampuan teknik personal terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah koperasi simpan pinjam di wilayah Kota Madiun. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data penelitian bersumber dari kuesioner yang dibagikan kepada 82 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda menggunakan aplikasi SPSS versi 22. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi, pengalaman kerja dan kemampuan teknik personal berpengaruh positif secara parsial terhadap kualitas laporan keuangan.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Kualitas Laba dengan Book-Tax Differences sebagai Variabel Intervening pada Perusahaan Wholesale and Retail Trade 2018-2022 Reza Larasati; RB. Iwan Noor Suhasto; Permatasari Cahyaningdyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.665

Abstract

Abstract : This study aims to analyze the effect of profitability, liquidity, and company size on earnings quality with Book-Tax Differences as an intervening variable. The population of this study consisted of 56 companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, with a sample of 42 companies selected through purposive sampling method. The data used is secondary data which is quantitative in nature. The analysis method used is path analysis to identify direct and indirect effects using AMOS 25 software. The results showed that profitability, liquidity, company size, and Book-Tax Differences have a direct effect on earnings quality. In addition, Book-Tax Differences is proven to mediate the relationship between profitability and earnings quality. However, Book-Tax Differences cannot mediate the relationship between liquidity and firm size on earnings quality. This study provides important implications in understanding the factors that affect earnings quality, especially the mediating role of Book-Tax Differences. The findings are expected to assist companies in improving financial strategies to achieve better earnings quality, as well as assist investors in making more informed investment decisions. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap kualitas laba dengan Book-Tax Differences sebagai variabel intervening. Populasi penelitian ini terdiri dari 56 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022, dengan sampel yang digunakan sebanyak 42 perusahaan yang dipilih melalui metode purposive sampling. Data yang digunakan adalah data sekunder yang bersifat kuantitatif. Metode analisis yang digunakan adalah path analysis (analisis jalur) untuk mengidentifikasi pengaruh langsung dan tidak langsung menggunakan software AMOS 25. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, ukuran perusahaan, dan Book-Tax Differences memiliki pengaruh langsung terhadap kualitas laba. Selain itu, Book-Tax Differences terbukti dapat memediasi hubungan antara profitabilitas terhadap kualitas laba. Namun, Book-Tax Differences tidak dapat memediasi hubungan antara likuiditas maupun ukuran perusahaan terhadap kualitas laba. Penelitian ini memberikan implikasi penting dalam memahami faktor-faktor yang memengaruhi kualitas laba, khususnya peran mediasi Book-Tax Differences. Temuan ini diharapkan dapat membantu perusahaan dalam meningkatkan strategi keuangan untuk mencapai kualitas laba yang lebih baik, serta membantu investor dalam membuat keputusan investasi yang lebih tepat.
Efektivitas dan Kontribusi Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan terhadap PAD Kabupaten dan Kota di Jawa Timur Barep Setiaji; Badrus Zaman; Linawati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.666

Abstract

Abstract : This research is motivated by the problem of Realization of Separated Regional Management Wealth Results (RSRMWR) in East Java which has experienced fluctuations over the last three year period. Because the decline could result from less than optimal management of the business entity, it is estimated that the Regional Owned Enterprises (ROE) sector will become a business entity that always suffers losses and burdens the Regional Revenue and Expenditure Budget (RREB). It is expected to contribute to Regional Original Income (ROI), but in the field more grants flow from the RREB to ROE, while a small share of profits from ROE is set aside for ROI. The research aims to determine and analyze the effectiveness and contribution of RSRMWR to ROI. The research approach uses quantitative causality. The type of data used in this research is secondary data sourced from djpk.kemenkeu.go.id, the analysis method used is multiple linear regression analysis. The results of this research show that partially and simultaneously the effectiveness of RSRMWR and the contribution of RSRMWR do not have a significant effect on the ROI of Regencies and Cities in East Java in 2021-2023.  Abstrak : Penelitian ini dilatarbelakangi oleh permasalahan realisasi Hasil Kekayaan Pengelolaan Daerah Yang Dipisahkan (HPKDYD) di Jawa Timur yang mengalami fluktuasi selama periode tiga tahun terakhir. Sebab turun bisa dari pengelolaan badan usahanya kurang maksimal, diperkirakan sektor BUMD menjadi badan usaha yang selalu rugi serta membebani APBD. Diharapkan memberikan kontribusi untuk Pendapatan Asli Daerah (PAD) namun di lapangan lebih banyak hibah mengalir dari APBD untuk BUMD, sedangkan sedikit bagian laba dari BUMD yang disisihkan untuk PAD. Penelitian bertujuan untuk mengetahui dan menganalisis efektivitas dan kontribusi HPKDYD terhadap PAD. Pendekatan penelitian menggunakan kuantitatif kausalitas. Jenis data yang digunakan dalam penelitian ini data sekunder bersumber djpk.kemenkeu.go.id, metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan efektivitas HPKDYD dan kontribusi HPKDYD tidak berpengaruh signifikan terhadap PAD Kabupaten dan Kota di Jawa Timur tahun 2021-2023.
Pengaruh Profitabilitas, Likuiditas, dan Intensitas Aktiva Tetap terhadap Sektor Otomotif (Studi Pada Perusahaan Sektor Otomotif Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2023) Alvina Putri Damayanti; Diah Nurdiwaty; Puji Astuti
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.670

Abstract

Abstract : This research aims to find out how profitability, liquidity and fixed asset intensity influence tax aggressiveness in the automotive sector listed on the IDX for the 2017-2023 period. The method used in this research is quantitative causality and the sampling technique uses purposive sampling technique. The sample in this study consisted of 6 companies listed on the IDX during the 2017-2023 period. The data analysis technique used is multiple linear regression analysis using SPSS version 25 software. The results of this research show that profitability, liquidity and fixed asset intensity simultaneously influence tax aggressiveness. The difference between this research and previous research is in the time and data studied. Abstrak : Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilitas, likuiditas, dan intensitas aktiva tetap terhadap agresivitas pajak pada sektor otomotif yang terdaftar di BEI periode 2017-2023. Metode yang digunakan dalam penelitian ini adalah kuantitatif kausalitas dan teknik pengambilan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian ini terdiri dari 6 perusahaan yang terdaftar di BEI selama periode 2017-2023. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda dengan menggunakan software SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, likuiditas, dan intensitas aktiva tetap berpengaruh secara simultan terhadap agresivitas pajak. Perbedaan antara penelitian ini dengan penelitian sebelumnya yaitu terdapat pada waktu dan data yang diteliti. 
Analsisis Laporan Keuangan Perusahaan Food and Beverage (FNB) di BEI (Bursa Efek Indonesia) Moch. Ardan Al Mahdi Arifin; Erna Puspita; Badrus Zaman
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.671

Abstract

Abstract : The performance of a company, especially a public company, often influences the company's share price. One aspect that is an indicator for investors in analyzing a company's share price is financial performance. Financial performance is reflected through financial ratios in the company's financial reports. Some financial ratios include profitability, liquidity and leverage ratios. This research aims to analyze the influence of profitability, liquidity and leverage ratios on share prices of food and beverages (FnB) sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2021 - 2023. In this research a quantitative causality approach is used. A total of 15 food and beverages (FnB) sector companies were the subjects of this research. The analytical method used is multiple linear regression analysis with hypothesis testing in the form of t test, F test and determination test. Based on the results of the analysis that has been carried out, it is known that profitability, liquidity and leverage partially and simultaneously influence the share prices of companies in the food and beverages (FnB) sector for the 2021 - 2023 reporting period. Abstrak : Kinerja suatu perusahaan khususnya pada perusahaan terbuka seringkali berpengaruh terhadap harga saham perusahaan. Salah satu aspek yang menjadi indikator investor dalam menganalisis harga saham perusahaan adalah kinerja keuangan. Kinerja keuangan tercermin melalui rasio keuangan dalam laporan keuangan perusahaan. Beberapa rasio keuangan diantaranya adalah rasio profitabilitas, likuiditas, dan leverage. Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, likuiditas, dan leverage terhadap harga saham perusahaan sektor food and beverages (FnB) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Dalam penelitian ini digunakan pendekatan kuantitatif kausalitas. Sebanyak 15 perusahaan sektor food and beverages (FnB) menjadi subyek dalam penelitian ini. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan uji hipotesis berupa uji t, uji F, dan uji determinasi. Berdasarkan hasil analisis yang telah dilakukan, diketahui  bahwa profitabilitas, likuiditas, dan leverage secara parsial dan simultan berpengaruh terhadap harga saham perusahaan sektor food and beverages (FnB) periode pelaporan 2021 – 2023.
Pengaruh Ukuran Perusahaan, Leverage dan Arus Kas Bebas terhadap Manajemen Laba dan Nilai Perusahaan pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Alif Fidyah Nur Khasanah; RB. Iwan Noor Suhasto; Shinta Noor Anggraeny
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.672

Abstract

Abstract : The aim of this research is to examine the influence of company size, leverage, and free cash flow on earnings management and company value. The population in this study were all companies with the LQ45 index listed on the Indonesia Stock Exchange during the period 2018 to 2022. Research sampling was carried out based on the purposive sampling method and a total of 22 companies were obtained. This research is quantitative research using classical assumption tests and hypothesis testing using Structural Equation Modeling (SEM) and use software tools is IBM SPSS 23 and AMOS. The research results show that the proportion of company size has an insignificant negative effect on earnings management and company value. Meanwhile, the growth of leverage and free cash flow has a positive and significant effect on earnings management and company value. Abstrak : Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, leverage, dan arus kas bebas terhadap manajemen laba dan nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan dengan indeks LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2018 sampai dengan 2022. Pengambilan sampel penelitian dilakukan berdasarkan metode purposive sampling dan diperoleh sebanyak 22 perusahaan. Penelitian ini merupakan penellitian kuantitatif dengan menggunakan IBM SPSS 23 dan uji hipotesis menggunakan Structural Equatioln Modelilng (SEM). Hasil penelitian menunjukkan bahwa proporsi ukuran perusahaan memiliki pengaruh negatif tidak signifikan terhadap manajemen laba dan nilai perusahaan. Sedangkan pertumbuhan leverage dan arus kas bebas berpengaruh secara positif dan signifikan terhadap manajemen laba dan nilai perusahaan.
Pengaruh Program Pemutihan PKB, Pembebasan BBNKB, Sosialisasi Perpajakan dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Kantor Bersama SAMSAT Kota Madiun) Citra Elivia Febriana; Sugiharto; Dewi Kirowati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.674

Abstract

Abstract : The decreased realization of revenue and the high arrears of motor vehicle tax indicate the low level of taxpayer compliance. This study aims to determine the effect of the Motor Vehicle Tax Waiving Program, Exemption from Motor Vehicle Title Transfer Fees, Taxation Socialization, and Taxation Knowledge on Motor Vehicle Taxpayer Compliance at the Madiun City SAMSAT Joint Office. The sampling technique in this study used nonprobability techniques with purposive sampling method. The sample obtained was 150 motor vehicle taxpayers of private 2-wheeled motorcycle vehicles registered and active at the Madiun City SAMSAT office. The data analysis technique used is linear regression analysis using the IBM SPSS Version 22 program. The results of this study indicate that the Motor Vehicle Tax Waiving Program, Exemption from Motor Vehicle Title Transfer Fees, and Taxation Socialization have a partial and significant effect on taxpayer compliance, while taxation knowledge has no partial and significant effect on taxpayer compliance. Abstrak : Penurunan realisasi penerimaan dan tingginya tunggakan pajak kendaraan bermotor menunjukkan rendahnya tingkat kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, Sosialisasi Perpajakan, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Gabungan SAMSAT Kota Madiun. Teknik pengambilan sampel pada penelitian ini menggunakan teknik nonprobability dengan metode purposive sampling. Sampel yang diperoleh sebanyak 150 wajib pajak kendaraan bermotor jenis kendaraan pribadi sepeda motor roda 2 yang terdaftar dan aktif di kantor SAMSAT Kota Madiun. Teknik analisis data yang digunakan adalah analisis regresi linier dengan menggunakan program IBM SPSS Versi 22. Hasil penelitian ini menunjukkan bahwa Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan berpengaruh secara parsial dan signifikan terhadap kepatuhan Wajib Pajak, sedangkan pengetahuan perpajakan tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan Wajib Pajak.
Civil Servant Payroll Accounting at The Office of Population and Civil Registration of Gunungsitoli City Serniati Zebua; Zai, Kurniawan Sarototonafo; Dedi Irawan Zebua
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.677

Abstract

The objectives to be achieved in this study are to find out how payroll accounting is carried out at the Population and Civil Registration Office of Gunungsitoli City. The object of the study is the Population and Civil Registration Office of Gunungsitoli City. The population in this study is the Civil Servant Salary Report at the Population and Civil Registration Office of Gunungsitoli City. The sample in this study is the salary list and pay slips of Civil Servants (PNS) of the Population and Civil Registration Office of Gunungsitoli City in 2016. The data analysis technique uses a descriptive method. Based on the results of the study, the salaries of employees of the Population and Civil Registration Office of Gunungsitoli City are paid monthly, salaries are only given to legitimate employees who are appointed based on a letter of appointment and the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia. The Population and Civil Registration Office of Gunungsitoli City uses documents in payroll accounting consisting of attendance cards (attendance lists), salary lists, salary list recaps, salary account books, general cash books and cash disbursement books. The documents used in the Population and Civil Registration Office of Gunungsitoli City are almost the same as the theory that the researcher presents in the theoretical basis, but in the theoretical basis there are documents used, namely salary envelopes, but in the researcher's research, salary envelopes are no longer used due to the existence of salary account books for each employee.
Analysis of The Implementation of Government Accounting System in The District Office of North Gunungsitoli Kurniawan Sarototonafo Zai; Dedi Irawan Zebua; Serniati Zebua
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.678

Abstract

The purpose of this study is to find out how the government accounting system is implemented at the Gunungsitoli Utara District Office. The population is the financial report at the Gunungsitoli Utara District Office in 2023. The sample taken in this study is the financial report at the Gunungsitoli Utara District Office in 2023. The data analysis technique uses a qualitative descriptive method. Based on the results of the study on the preparation of annual financial reports, the Gunungsitoli Utara District Office has prepared its annual financial report in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines for Regional Financial Management, with details 1. The Budget Realization Report presents the realization of income and expenditure compared to its budget for one budget year, 2. The balance sheet presents assets, liabilities and equity funds at the end of the budget year., 3. Notes to the Financial Statements.

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