Analisis Penerapan SAP No 71 Tahun 2010 Tentang Penyajian Laporan Keuangan Pada UPT Pelayanan Sosial Tresna Werdha Magetan Tahun 2021-2023

Abstract

This research is motivated by the suboptimal implementation of Government Accounting Standards (SAP) No. 71 of 2010 at the Tresna Werdha Social Services Unit (UPT) in Magetan for the 2021–2023 period. The unit still uses a cash-based reporting system and the SIPPOL application, which does not yet fully support accrual accounting. The purpose of this study was to determine how the financial statements are presented at the UPT and assess their compliance with SAP No. 71 of 2010. This study used qualitative methods with a descriptive approach through observation, interviews, and documentation. The results showed that of the seven financial report components required by SAP, UPT Tresna Werdha only prepared two: the Budget Realization Report and the Cash Flow Report, due to limitations in the accounting information system, minimal human resource training, and inadequate coordination with the parent agency. The study concluded that the implementation of SAP at the UPT is still not fully compliant with applicable regulations. Therefore, strengthening the financial information system and increasing human resource capacity is needed to achieve optimal accountability and transparency in financial reporting. Keywords: SAP No. 71 of 2010, Financial Reports, Presentation of Financial Reports