Financial Statement Preparation in Local Government: A Case Study at the Department of Labor and Transmigration of Pandeglang Regency

Abstract

This study examines the preparation of financial statements at the Department of Labor and Transmigration of Pandeglang Regency, in accordance with the Minister of Home Affairs Regulation No. 77 of 2020 and Government Regulation No. 12 of 2019 on Regional Financial Management. The department is mandated to organize accounting and accountability for budget implementation, resulting in the production of Budget Realization Reports, Balance Sheets, and Notes on Financial Statements. These reports are prepared following Government Regulation No. 71 of 2010 on Government Accounting Standards. This research aims to assess the adherence to these standards and the impact on public accountability