Research Paper
Year: 2020 | Month: April | Volume: 7 | Issue: 4 | Pages: 456-463
Model for Presentation of Central Government Budget Realization Reporting Based on Government Accounting Standards 2019
Siti Maimunah Napitupulu, Windi Nindya Zaida, Iskandar Muda
Universitas Sumatera Utara, Medan, Indonesia.
Corresponding Author: Siti Maimunah Napitupulu
ABSTRACT
Budget Realization Report (LRA) is a report that presents an overview of the sources, allocations and uses of financial resources managed by the central / regional government, which illustrates the comparison between the budget and its realization in one reporting period. Budget revenue and State Expenditures (APBN) is the annual financial plan of the Government of a country Indonesia approved by People's Representative Council. The APBN contains a systematic and detailed list that contains the planned state revenues and expenditures one fiscal year (January 1 - December 31).
The purpose of this study is to analyze the Presentation Model of the Central Government Budget Realization Report Based on 2019 Government Accounting Standards. The method of analysis used is descriptive, namely by collecting, processing and interpreting the data obtained so as to provide information correctly and completely in accordance with Government Accounting Standards. Based on this research, the preparation of the budget realization report presented by the Ministry of Public Works and Public Housing in accordance with the applicable rules and realized well as the realization of the budget does not exceed the budgeted target.
Keywords: Budget Realization Report, SAP
[PDF Full Text]