ANALISIS LAPORAN KEUANGAN BERDASARKAN SAP BERBASIS AKRUAL (STUDI KASUS PADA BPKD PEMERINTAH KABUPATEN GOWA)

Abstract

This research aims at finding out the suitability of accrual-based government accounting standards in the financial statements of the Regional Financial Management Agency of the Gowa Regency Government. This research used a descriptive qualitative approach. Data analysis was used in accordance with qualitative data analysis which was collecting data, presenting data and making decisions. The results of this research indicates that the Government of Gowa Regency has applied Accrual Based on Government Accounting Standards in its Financial Statements in accordance with Government Regulation No.71 of 2010.