ANALISA LAPORAN KEUANGAN DALAM RANGKA PENGAMBILAN KEPUTUSAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MAYBRAT

Abstrak

Abstract: Government Regulation No.24 of 2005 regulates Government Accounting Standards, where this Government Regulation is the implementation of Law No. 17 of 2003 on State Finance, where Article 32 Paragraph (2) states that "Government Accounting Standards are compiled by an independent standards committee and stipulated by Government regulation, after first obtaining consideration from the Audit Board". The hypothesis of this research is that if the analysis of financial statements is carried out with government accounting standards, it can be used as the basis for decision making at the Maybrat Regency Financial and Asset Management Agency". Data analysis is the process of organizing the sequence of data, organizing it into a pattern, category, and basic description unit. Data analysis is an important stage in determining the course of the research process. Quantitative analysis in the form of financial statements obtained from the Financial and Asset Management Agency of Maybrat Regency is then analyzed using financial ratio analysis.

Keywords: Government Accounting Standards, BPKAD, Government Regulations.