Penerapan Standar Akuntansi Pemerintahan Pada Laporan Keuangan di Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Lumajang

  • Ifatul Febriyani STIE Widya Gama Lumajang
  • M. Yahd STIE Widya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita STIE Widya Gama Lumajang
Keywords: government accounting standards, financial statements


This research was conducted at DPUTR of Lumajang Regency which is one of government that functioned to carry out activities of various fields, among others: 1) the field of clan about road and bridge, 2) water resources field about irrigation, 3) space for IMB (building permit); 4) the field of work creation that deals specifically with urban drainage and wastewater also settlements; 5) technical and construction areas concerning BKK; and 5) secretariat division consisting of 2 parts; general and personnel sections which deals with office stationery needs etc. relating to the needs and convenience of the office and handles staff, while the special financial department manages and reports its financial reports from those fields. The object of this research is financial report at DPUTR of Lumajang Regency. This study aims to analyze the conformity of financial statements based on government accounting standards (PP number 71 of 2010) with real conditions that exist in the Public Works Department and Spatial Lumajang. The research method used is qualitative research, the type of data used is secondary data. The method used in the Financial Statements of DPUTR of Lumajang Regency ie still using the cash basis towards accruals. The results showed that the preparation of financial statements Public Works and Spatial Planning not in accordance with Government Accounting Standards pursuant to Government Regulation No. 71 of 2010. Financial reports in the Public Works and Spatial Office of Lumajang Regency have been reported on the basis of cash basis towards accruals, whose financial statements are not yet fully available in PP number 71 of 2010 .


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