Evaluasi Penerapan Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 13 dalam Penyusunan Laporan Keuangan pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Medan

Abstract

The current era of globalization and reform is a field that takes place throughout the world community and can bring changes to political, social, social, and economic systems, giving rise to diverse demands for good governance management. The Indonesian nation as part of the world community has an obligation to constantly participate in realizing good governance. Good governance includes at least three elements: participation, transparency, and accountability. Participation means to include 2 community involvement in decision making either directly or indirectly through representative institutions that can channel their aspirations. Transparency is building on the basis of freedom of information. While accountability is accountability to the public for every activity carried out.