ANALISIS KESESUAIAN ANTARA KEBIJAKAN AKUNTANSI DENGAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 PADA PEMERINTAH KOTA SAMARINDA

Abstract

The objective of this research is to find out and analyze the appropriateness between accounting policy with PP No 71 Year 2010 in Samarinda City’s Government..

The hypothesis of this study is that there is a difference between the implementations of Samarinda City Government’s Accounting Policy about admissions, measurements, and disclosures on inventory, investment, fix asset, LRA revenues, LO revenues, expenditures and expenses were based on Peraturan Pemerintah Number 71 year 2010 about Government Accounting Standard.

The basic theory of this research is public accounting especially about Government Accounting Standard. The hypothesis in this research is, there are implementations Accounting Policy about inventories is not highly appropriate with Accrual Based Government Accounting Standard PP 71 year 2010, implementations Accounting Policy about investments is not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about fix assets is not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about LRA revenues and LO revenues are not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about expenditures and expenses are not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010.

As the results of the study, the implementations Accounting Policy about inventories is appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about investments is highly appropriate with Accrual Based as on PP 71 year 2010, implementations about fix assets is highly appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about LRA revenues and LO revenues are appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about expenditures and expenses are appropriate with Accrual Based as on PP 71 year 2010. The differences found indicates that adjustments were needed for the Samarinda City to follow PP Number 71 year 2010 guidelines.