ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN SESUAI STANDAR AKUNTANSI PEMERINTAHAN (SAP) PP NOMOR 71 TAHUN 2010 PADA BADAN PERTANAHAN NASIONAL (BPN) SIDOARJO

The Purpose of this examination is understand about treatment of revenue from realization budgeting report as organization government Republic Indonesia according Accounting Standards of Goverment PP No. 71/2010. Method wich use in case study is kualitative method. Unit Analysis in this research is Financial Statement Badan Pertanahan Nasional Kabupaten Sidoarjo 2011, to learn recognition, measurement, and presentation revenue to compared with Accounting Standards of Government PP No. 71/2010. The result for this research is Badan Pertanahan Nasional Kabupaten Sidoarjo had not implement of Accounting Standards of Government PP No. 71/2010 to treat the revenue, Badan Pertanahan Nasional Kabupaten Sidoarjo still using Accounting Standards of Government PP No. 24/2005 to set the financial statement. Badan Pertanahan Nasional does haven’t implement the Accounting Standards of Government PP No. 71/2010. For implmentation the Accounting Standards of Government, the entity needs to adaptation. The researcher suggest Badan Pertanahan Nasional Kabupaten Sidoarjo to make Financial Statement with accrual basis according to the Accounting Standards of Government PP No. 71/2010. Financial statement with accrual basis is good to management to make decision of planning next year. Accounting Standards of Government PP No. 71/2010 is used to government as the Standard making Financial Statement with the purpose transparancy for public. Key Word : Accounting Standard of Government PP No. 71-2010, Income Accounting, Organization of Goverment (Badan Pertanahan Nasional