IMPLEMENTASI SAP(STANDAR AKUNTANSI PEMERINTAHAN) DALAM PENYUSUNAN LAPORAN KEUANGAN DI PEMERINTAH DAERAH KABUPATEN BENGKULU SELATAN

silliagustin, Tris and Ridwan, Nurazi and Aris, Almahmudi (2012) IMPLEMENTASI SAP(STANDAR AKUNTANSI PEMERINTAHAN) DALAM PENYUSUNAN LAPORAN KEUANGAN DI PEMERINTAH DAERAH KABUPATEN BENGKULU SELATAN. Masters thesis, Fakultas Ekonomi UNIB.

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Abstract

The purpose of this research was to analyze the presentation of financial statements (balance sheet and the LRA) the government of Bengkulu Selatan regency in 201I by the Governmental Accounting Standards (SAP) which is set in ?P. 24 of 2005 and to aralyze fi.nancial performance in the government of Bengkulu Selatan regency measured by hnancial ratios for 5 years, the year 2007 untill 2011. This research analyzed the of f,nancial statements to assess compliance with applicable regulations is to compare the presentation of financial statements (baiance sheet and the LRA) in 2007 till 201 I that was made by the government of Bengkulu Selatan regency with the presentation of financial statements based on SAP (PP No.24 of 2005) and regulations other relevant regulations. Then arralyze the comparative financial statements to see the development of the financial condition during the hve years 2007 to 201i, with financial ratio analysis of liquidity ratios, solvency ratios, the ratio of revenue growth, independence and DSCR ratios from year to year. This research concludes that : l. financial statement prepared by the government of Bengkulu regency was essentially in accordance with existing regulations based on the PP number 24 of 2005 on the Governmental Accounting Standards. 2 the financial performance of the financial ratios indicate the ratio of Bengkulu Selatan Regency Goverrtment as follows: a). Sufficient liquidity ratio for 2007 till 2011 in which the liquidity ratio. b). solvency ratio shows a fairly good hnancial ratios in which the Government of Bengkulu Selatan Regency can meet all its obligations to the amount of assets. c). Revenue gro'*th rate showed a positive growth rate, meaning the govemment of Bengkulu Selatan regency able to increase their income. d). Self-sufficiency ratio shows the ability of the government of Bengkulu Selatan regency to finance spending with revenue sources that exist. e). DSCR the govemment of Bengkulu Selatan regency show that its financial condition is good enough to be able to repay their loans.

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