Analysis of SAP Implementation No 1 Concerning Presentation of Financial Statements in Gresik District Government

Fitri Damayanti, Deni Ariadi, Gideon Setyo Budiwitjaksono
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Abstract

The issuance of Government Regulation Number 12 of 2019 concerning Regional Financial Management has revoked Government Regulation Number 58 of 2005 which is an improvement in financial management based on the identification of problems in Regional Financial Management that occur in its implementation. based on the Government Accounting Standards (SAP) which is accrual based. Collecting data in this study using analysis with descriptive quantitative methods, data obtained from literature study. The results of this study indicate that the Gresik City Government has implemented Government Regulation Number 12 of 2019 which is accrual-based. Keywords: Government Accounting Standards, Accrual Basis, Accounting, Financial Reports
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Gresik区政府财务报表列报SAP实施分析(一
关于区域财务管理的2019年第12号政府法规的发布,撤销了2005年第58号政府法规,该法规是在发现区域财务管理在实施过程中出现的问题的基础上对财务管理进行改进的。基于权责发生制的政府会计准则(SAP)。本研究资料收集采用描述性定量分析方法,资料来源于文献研究。本研究结果表明,Gresik市政府实施了2019年第12号政府法规,该法规基于权责发生制。关键词:政府会计准则,权责发生制,会计核算,财务报告
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