Analisis Kualitas Laporan Keuangan Pemerintah Daerah Berdasarkan Standar Akuntansi Pemerintahan (SAP)
(Studi Kasus: Provinsi Bali)
DOI:
https://doi.org/10.58192/profit.v5i1.4099Keywords:
Accrual-Based Accounting, Financial Statement Quality, Government Accounting Standards, LKPD, Local GovernmentAbstract
This study aims to analyze the quality of the Bali Provincial Government Financial Report (LKPD) through the application of accrual-based Government Accounting Standards (SAP). This study uses a qualitative descriptive approach with a case study method on the Bali Provincial Government Financial Report for the 2022–2024 fiscal years. The research data consists of secondary data obtained from LKPD that has been audited by the Supreme Audit Agency (BPK), Audit Reports (LHP), as well as laws and regulations and official documents related to the implementation of SAP. Data collection techniques were carried out through documentation and literature study. The results of the study indicate that the implementation of accrual-based SAP has improved the quality of regional financial reporting, as reflected in the completeness of financial reports and the achievement of an Unqualified Opinion (WTP). However, there are still weaknesses in regional asset management, consistency of disclosure, and human resource readiness, so that continuous strengthening of regional financial management is needed.
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