ANALISIS PENYUSUNAN LAPORAN REALISASI ANGGARAN PADA SEKRETARIAT DPRD PROVINSI SULAWESI UTARA

Abstrak

This research discusses the process of preparing the Budget Realization Report at
the Secretariat of the Provincial DPRD of North Sulawesi. The Secretariat of the North
Sulawesi Provincial DPRD is an agency that plays an important role in supporting the
implementation of the Legislatives functions in North Sulawesi. In the process of preparing
the Budget Realization Report, this agency must comply with the applicable regulations,
including the implementation of Government Accounting Standards Statement (PSAP) No.
02, which regulates the Budget Realization Report. The purpose of this research is to
determine whether the process of preparing the Budget Realization Report (LRA) at the
Secretariat of the North Sulawesi Provincial DPRD has been in accordance with the
provisions regulated in Government Accounting Standards Statement (PSAP) No. 02.
This research uses qualitative analysis methods with a descriptive approach, where data
is obtained through observation, interviews, and documentation. The research results
show that the preparation of the Budget Realization Report at the Secretariat of the North
Sulawesi Provincial DPRD is largely in accordance with PSAP No. 02. However, this
report still has shortcomings, particularly in the recording of transfer and financing
elements. Based on the research findings, it is recommended that the Secretariat of the
North Sulawesi Provincial DPRD improve the quality of the Budget Realization Report
preparation by paying more attention to the recording of transfer and financing elements.
Keywords: Local Government Accounting, Budget Realization Report, PSAP
Number 02