“Analysis the Process of Preparation Financial Statements in the Local Government Institution(Empirical Study in Local Government Work Unit (SKPD) X, Padang City)”

Furqon, Furqon (2017) “Analysis the Process of Preparation Financial Statements in the Local Government Institution(Empirical Study in Local Government Work Unit (SKPD) X, Padang City)”. Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT This research is descriptive qualitative research. The obtained data is primary data. The data obtained directly from Local Government Work Unit (SKPD) X in the form of documents required. The results of this research showed that the total score for accounting practices by Local Government Work Unit (SKPD) is 680. The total score for theory was 1,400 with a deviation of -720 thus the percentage of negative deviation amounted to 51.43%, so it can be interpreted that there had been irregularities in the preparation financial statements in accordance with the theory/basic of laws of 51.43%. It is known that irregularities occurred in the General Journal, Subsidiary Ledger, Trial Balance, List of Subsidiary Ledger Balance, Adjusting Entries, Worksheet, Notes to the Financial Statements, Closing entries and Reversing entries with the deviation rate that is different. On the other side for Surat Perintah Membayar (SPM) & Surat Permintaan Pembayaran (SPP), General Ledger, Statement of Financial Position, Statement of Budget Realization have been presented so well that get a score of 100. Keywords: Accounting Cycle, Accounting Standard

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