Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kabupaten Jombang

In realizing a system of good governance, the need for changes in the field of government accounting for through the accounting process resulting financial information to various parties. This change should be based on a solid foundation that is the presence of accrual-based SAP. This study aims to determine the extent of accrual-based SAP implementation and employee understanding of the accounting section of the application of accrual-based SAP. Data was collected through interviews and observations. Results Data were analyzed using qualitative descriptive method. Research conducted in BPKAD Jombang, suggesting that employees already understand the accounting and accrual-based SAP began in 2015 BPKAD Jombang already implementing accrual-based SAP in accordance with Permendagri No. 63 of 2013. Keywords : Application, Government Accounting Standards, Accrual Basi