Implementasi Akuntansi Sektor Publik dalam Pencatatan dan Pelaporan Keuangan di Kelurahan Pucangsawit

Abstract

This study aims to analyze the implementation of public sector accounting in Pucangsawit Village, Jebres District, Surakarta City. In conducting this study, the role of the researcher as the main instrument directly involved in the research process with data collection techniques through observation and interviews so that the data collected is truly accurate according to the needs of the researcher. This study uses a qualitative descriptive method that allows researchers to describe the phenomena studied completely and in depth, as well as their meaning and context. Based on the results of the study, it was found that the recording and reporting of Pucangsawit Village finances have used Government Accounting Standards (SAP) and used an accrual basis accounting system.

Keywords: Public Sector Accounting, Accrual Basis, Government Accounting Standards (SAP)