ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH DI PEMERINTAH KABUPATEN SINTANG

Recording state financial information is a manifestation of transparency and responsibility in state financial management. The aim of this research is to find out how Government Accounting Standards are implemented in the Sintang Regency Government. The research data used is primary data collected using the interview method with the Head of Accounting at the Sintang Regency BPKAD office. The data in this research is data on the implementation of SAP in Sintang Regency. These data were collected by interviewing the Head of Accounting at the Sintang Regency BPKAD Agency Office. The implementation of SAP in the Sintang Regency Government begins with writing, classifying and publicizing the government's financial transactions in managing its budget. The implementation of SAP carried out by the Sintang Regency BPKAD Accounting Division is in accordance with accounting standards and other accounting policy regulations. The Sintang Regency BPKAD Accounting Sector uses policies issued by BPK-RI and the Indonesian Ministry of Finance to overcome financial reporting problems of the Sintang Regency Regional Government. The implementation of SAP in Sintang Regency has been implemented well and according to valid regulations.