Analysis of the Implementation of Accrual-Based Government Accounting Standards in the Financial Statements of Medan City Government
DOI:
https://doi.org/10.61730/1w5r5t80Keywords:
Accrual Basis, Accountability, Financial Statements, Government Accounting Standards, Local GovernmentAbstract
Purpose: This study aims to analyze the application of accrual-based Government Accounting Standards (GAS) in the financial statements of the Medan City Government. The implementation of accrual-based SAP is the government's effort to improve the quality of transparent and accountable financial reports in accordance with applicable regulations. Methods: The method used in this study is qualitative, using a literature review approach and secondary data obtained from previous research and official data from the Central Statistics Agency (BPS). Results: Accrual-based Government Accounting Standards (GAS) is an accounting system that recognizes revenue, expenses, assets, liabilities, and equity in comprehensive financial reporting, thereby providing a more accurate picture of the financial condition. The results of the study indicate that the implementation of accrual-based SAP in regional government financial reports has generally been successful and in accordance with applicable standards. This is demonstrated by increasingly structured regional financial management and improvements in the transparency and accountability of financial reports. Data on Medan City's regional revenue realization in 2020 also indicates that the regional government has managed its finances quite well to support the implementation of government activities.
Conclusions: Thus, the implementation of accrual-based SAP has an important role in improving the quality of local government financial reports and supporting the creation of good governance.
References
Ardiansyah. (2013). Faktor-faktor yang mempengaruhi kesiapan penerapan PP No. 71 Tahun 2010 tentang standar akuntansi pemerintahan. Universitas Brawijaya.
Arifin, Z. (2012). Penelitian Pendidikan Metode dan Paradigma Baru. PT Remaja Rosdakarya.
Badan Pusat Statistik Kota Medan. (2020). Kota Medan dalam Angka 2020.
Bastian, I. (2010). Akuntansi Sektor Publik. Erlangga.
BPK Perwakilan Provinsi Jambi. (n.d.). Pemerintah Kabupaten Tanjung Jabung Timur memperoleh opini WTP.
Effendi, S. (2021). Akuntansi Pemerintahan. CV Batam Publisher.
Fahmi, I. (2017). Analisis laporan keuangan. Alfabeta.
Fanselski, I., & Kalangi, L. (2015). Analisis Kesiapan Pemerintahan Kota Manado Dalam Penerapan PP No. 71 Tahun 2010. Jurnal EMBA, 3(1).
Halim, A. (2016). Akuntansi sektor publik. Salemba Empat.
Hasanah, N., & Fauzi, A. (2017). Akuntansi Pemerintahan. IN MEDIA.
KSAP. (2010). Implementasi standar akuntansi pemerintahan berbasis akrual pada pemerintah daerah.
Mardiasmo. (2018). Akuntansi sektor publik. Andi.
Nordiawan, D. (2010). Akuntansi Sektor Publik. Salemba Empat.
Norfaliza. (2015). Analisis Faktor Kesiapan Pemerintah dalam Menerapkan Akuntansi Pemerintah Berbasis Akrual. Jurnal Online Mahasiswa Fakultas Ekonomi, 2(2).
Permatasari, N. (2018). Pengaruh kualitas sumber daya manusia, sistem informasi dan komitmen organisasi terhadap kesuksesan implementasi SAP berbasis akrual. Universitas Negeri Padang.
Prayogo, Y. (2023). Analisis Implementasi PP No. 71 Tahun 2010 Berbasis Akrual dalam Laporan Keuangan Daerah.
Suartini, S., Sulistiyo, H., & Hasanuh, N. (2023). Unsur-Unsur Dalam Penyusunan Laporan Keuangan Pemerintah. CV Absolute Media.
Sudiarianti, Ulupui, & Budiasih. (2026). Pengaruh Sumber Daya Manusia pada Penerapan Sistem Pengendalian Intern Pemerintah dan SAP.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Susanty, M. (2022). Akuntansi Pemerintah. Media Sains Indonesia.
Wawointana, W. J. (2023). Evaluasi Penerapan SAP Berbasis Akrual pada BKAD Kota Manado.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Putri Kemala Lubis, Khairani Matondang, Donita Nababan Nababan, Nursandi Sihombing, Reginta Barus
This work is licensed under a Creative Commons Attribution 4.0 International License.
