PERAN BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) DALAM PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

This research was conducted at a Government institution, namely the Regional Financial and Asset Management Agency (BPKAD) of Surabaya. It located at Jalan Taman Surya No. 1 Surabaya. Therefore, it aimed to analyze the role of the Regional Financial and Asset Management Agency (BKPAD) of Surabaya in presenting the financial statements of the Local Government. The research was qualitative. Furthermore, the instrument in the data collection method was through interviews with related parties; and documentation of financial statements of the Local Government that had been made during 2019-2022. The result showed that the Regional Financial and Asset Management Agency (BPKAD) of Surabaya had its role in presenting the financial statements of the Local Government. Moreover, during the presentation, it was found that there was a lack of understanding of human resources (SDM) in fully comprehending the accrual basis. Fortunately, this could be handled by having socialization and creating an EAccounting application to make the process easier.