Mekanisme Penyusunan dan Penyajian Laporan Keuangan pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sumatera Utara

Abstract

This research aims to find out mechanism for preparing and presenting financial reports at the representative financial audit board of the republic of Indonesia, north sumatra province. In this research used a qualitative descriptive method. The data sources used are primary data generated by conducting interviews and secondary data generated by studying and reading books related to the title of the final report written. The results of the research show that the Preparation and Presentation of Financial Statements of the North Sumatra Representative Financial Audit Board is guided by Government Regulation Number 71 of 2012 concerning Government Accounting Standards. The entire process of preparing and presenting Financial Statements used a computerized method, namely SAKTI. The financial statements produced are Budget Realization Report, Balance Sheet, Operational Report, Report on Changes in Equity, and Notes on Financial Statements.