Analisis Penyajian Laporan Keuangan Pemerintah Daerah Pada Badan Pengelola Keuangan Dan Aset Pemerintah Kabupaten Langkat

This study and research aims to determine and analyze the suitability of the Government Regulation Number 24 of 2005 regarding Government Accounting Standards. This research used descriptive analytical method, by collecting, collating, interpreting and analyzing data from the formulation of the problems and the do a comparison of the theories that have a relationship to the issues being discussed and then make conclusions and recommendations are considered important. Types and sources of data used ini this study is composed of primary and secondary data. Primary data was obtained directly through interviews with the Finance and Asset Management Agency, and secondary data obtained from the publication by District Government of Langkat. The result of research showed that the presentation of regional financial statement by Langkat District Government in accordance with legislation in force, altough there are still shortcomings and delays in the presentation of these financial statements. 080522137