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

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.