• Ahmad Kudhori Politeknik Negeri Madiun
  • Hamim Tohar Politeknik Negeri Madiun
  • Nova Maulud Widodo Politeknik Negeri Madiun
Abstract viewed = 0 times
PDF downloaded = 0 times


This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Nganjuk Regency, having its address at Jalan Basuki Rachmad Number 1 Nganjuk. The purpose of this study was to determine the analysis of accounts receivable and the application of financial statements to BPKAD based on Government Accounting Standards. Data collection techniques are carried out by means of observation and interviews, to collect information in the form of government financial reports that have been audited by the Financial Supervisory Agency to be analyzed according to Accounting Standards for Accounts Receivable Number 6 concerning Accounting for Receivables accompanied by supporting evidence, namely documentation. The issuance of Government Regulation No. 71 of 2010 has brought significant changes in government financial reporting. These changes are set forth in the accounting policies and accounting systems that form the basis before being implemented in the presentation of financial statements. Changes in the accounting basis to the accrual basis must be carried out no later than 2016. The results of research at the Regional Financial and Asset Management Agency of Nganjuk Regency have applied the Accrual-Based Government Accounting Standards in 2015 for the preparation of financial statements consisting of: Budget Realization Report, Report on Changes in Budget Balance, Balance Sheet, Operational Report, Report on Changes in Equity, and Statement of Cash Flows. Total current assets in 2020 experienced a large increase of Rp4.032.915.127,53 obtained from the total current assets in 2020 of Rp445.230.242.894,16 minus the total current assets in 2019 of Rp441.197.327.766,63.


Bahri Syaiful. 2016. Pengantar Akuntansi Berdasarkan SAK ETAP dan IFRS. Yogyakarta: ANDI.
Bahtiar Arif, Muchlis & Iskandar. 2009. Akuntansi Pemerintahan Edisi I. Jakarta Barat 11610: Akademia.
BPKAD.Banjarkab. 2017. Sistem-Akuntansi-Keuangan-Pemerintah-Daerah. Buletin Teknis. Standar Akuntansi Pemerintahan Nomor 06 tentang Akuntansi Piutang.
Dadang Suwanda, Hendri Santosa. 2015. Kebijakan Akuntansi Berbasis Akrual Berpedoman Pada SAP. Bandung: PT Remaja Rosdakarya Offset – Bandung.
Dani Suluh, Permadi. 2021. Akuntansi Pemerintahan Basis Akrual Dan Basis Kas Sejarah Dan Perbedaannya. Sejarah Singkat Akuntansi Pemerintahan di Indonesia.
JDIH. 2014. Kementerian Keuangan
Peraturan Bupati Nganjuk Nomor 24 Tahun 2021 tentang Perubahan Keempat Atas Peraturan Bupati Nganjuk Nomor 21 Tahun 2014 Tentang Kebijakan Akuntansi Pemerintah Kabupaten Nganjuk.
Peraturan Daerah Nomor 8. 2016. Tentang Pembentukan Dan Susunan Perangkat Daerah Kabupaten Nganjuk.
Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah.
Revrisond Baswir. 1999. Akuntansi Pemerintahan Indonesia Edisi 3. Yogyakarta: BPFE Yogyakarta.
Standar Akuntansi Pemerintahan Komite Standar Akuntansi Pemerintahan 2021. Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan.
Undang – Undang Nomor 32 Tahun 2004 tentang Pemerintah Daerah. Undang – undang Nomor 17 tahun 2003 tentang Keuangan Negara.
Undang – undang Nomor 23 Tahun 2004 tentang Pemerintah Daerah
How to Cite
KUDHORI, Ahmad; TOHAR, Hamim; WIDODO, Nova Maulud. RECEIVABLE ACCOUNTING TREATMENT BASED ON GOVERNMENT ACCOUNTING STANDARDS ON THE LOCAL GOVERNMENT FINANCIAL REPORT OF NGANJUK REGENCY. International Conference on Business Management and Accounting, [S.l.], v. 1, n. 1, p. 293-306, nov. 2022. Available at: <>. Date accessed: 31 mar. 2023.

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.