Electronic Theses and Dissertation

This research purposed to know the presentation of region financial statement at government city/regency of aceh have been reserved base on governmental accounting standards. this research using deskriptif method and quantitative data which are laporan hasil pemeriksaan (lhp) at government city/regency of aceh divided in subauditorat aceh i, subauditoriat aceh ii, dan subauditoriat aceh iii. the result of this research shows that city/regency of aceh have presented seven components of financial statement which are budget realization reports, reports of changes in budget excessive balances, balance sheet, operational reports, change in equity reports, cash flow reports and notes to financial statements. in 2015, a lot of local governments still have some difficulties of applying acrual cash based according to government regulation number 71 of 2010 on government accounting standards. this because it is the first time applying. in the next years, government city/regency of aceh have evaluated the presentation of region financial statement proses which proven by less findings of of region financial statement according to government regulation number 71 of 2010 on government accounting standards. keyword: region financial statement