Budget Realization Report (Cash Basis Principle)

Abstract

This study aims to explain and describe the meaning, benefits, functions, and elements of the Budget Realization Report (Cash-Based) according to the Government Accounting Standards regulated in Government Regulation Number 71 of 2010 which is presented in PSAP 02. In its application PSAP 02 is expected to become a local government reference in preparing a good and correct Budget Realization Report. Where in the budget realization report, useful information will be obtained to predict the economic resources that will be received in the coming period which will be used to fund the activities of the Central and Regional Governments. The budget realization report can provide information to report users on indications of the acquisition and use of economic resources that have been carried out efficiently,