IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DALAM PENYSUNAN LAPORAN KEUANGAN DI BADAN PENGELOLA KEUANGAN PENDAPATAN DAN ASET DAERAH KOTA SIBOLGA PROVINSI SUMATERA UTARA

In a Goverment Regulation Number 71 Years 2010 about Standart Goverment Accounting in Years Budget’s 2015 all of government Agency espcecially for Local Goverment have a obligated to prepare and show up goverment’s report ϔinance who has similar of goverment standart accounting accrual based as form of a accountability goverment management finance report’s. Because of that Sibolga Goverment’s make Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah (BPKPAD) as SKPD who
have a obligated to prepare Sibolga Finance Reports.
Aim of this implementation research is to know how Implementation goverment
standar accounting of accrual based in prepared Sibolga Finance Report who has organized by BPKPAD and for to know and to analysis anything who has a inhibitors in the implementation, and how effort of Sibolga Goverments in resolve a problem. This research have a quantitative research with descriptive methode, in data colechting research tekhnic in form observation, interview and dokumentation and make analysis tekhnic data reduction data, show up data dan verification.
In a research result we can conclude that sibolga goverments, esspecially BPKPAD as a SKPD already compile ϔinance report of Sibolga Goverment in years budget’s 2015
who has similar with Standart Goverment Accounting Acrrual Based althought in a procces implementation still have a many problem wich is tehknical. For the next Sibolga Goverment’s will continue to make a revition in a preparation and presentation of finance report of Sibolga, to make opinion WTP (Wajar Tanpa Pengecualian) from BPK.
Keywords: implementation, accrual based, government accounting standards