Evaluation of Government Staff Capability in Preparing Financial Statements (Case Study in BKD Padang Panjang)

MAYA SARI, OCHA (2012) Evaluation of Government Staff Capability in Preparing Financial Statements (Case Study in BKD Padang Panjang). S1 thesis, Universitas Andalas.

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Abstract

he purpose of this research is to evaluate the capability of government staff at the Regional Financial Agency (BKD) of Padang Panjang in preparing financial statements. This evaluation measures staff proficiency by analyzing the accounting cycle and financial reporting compliance with the Indonesian Governmental Accounting Standards (Standar Akuntansi Pemerintahan or SAP). Based on the analysis and evaluation, the researcher concludes that: Theoretical vs. Practical Understanding: Theoretically, the staff possesses a moderate understanding of SAP; however, in practice, the implementation of these standards has not been fully realized. Staff Proficiency and Methodology: The staff demonstrates sufficient ability to prepare financial statements based on SAP. Nevertheless, the accounting cycle remains incomplete, and certain data for financial accounts are still derived from external auxiliary sources or appendices rather than a strictly integrated accounting process. Statement Accuracy and Classification: The financial statements of BKD Padang Panjang generally align with the required standards. However, discrepancies persist in the classification of accounts within the Statement of Budget Realization

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