Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk

<p><em>The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013. This research related with </em><em>Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Department of Revenue, Finance and Asset Management)</em><em>. </em><em>Research proves that Nganjuk Regency’s Financial Statements not yet fully implementing the PP 71/2010. Nganjuk Regency’s f</em><em>inancial statements</em><em> still apply Enclosure II of PP 71/2010 that is </em><em>cash </em><em>toward accrual basis. This is due to the application of PP 71/2010 accrual basis (Enclosure I of PP 71/010) are required to be implemented in fiscal year 2015. </em>