Analysis Of The Utilization Of Financial Statement Information By Users In Decision Making In Local Government
Keywords:
Financial statements, Information on financial statements LRA, Balance Sheet, Operational Report and CaLKAbstract
The purpose of writing this scientific work is to determine the utilization of financial statement information by users in decision making in the Regional Government. The research method used is qualitative method and library research with primary data sources and secondary data sources and the data collection techniques used are observation and documentation. The results of this study that local government financial reports have contained information that is useful for users or users and the accounting information contained in the Local Government Financial Statements has met the required qualitative characteristics, as stipulated in Government Regulation Number 71 of 2010 concerning Government Accounting Standards, among others: Relevant, Reliable, Comparable, Understandable. The information presented in the Budget Realization Report has been used by users in decision making. Users can obtain information that is useful in predicting the economic resources that will be received to fund Government activities in the future and can be used as an evaluation of past financial performance. The information presented in the Balance Sheet allows users to obtain useful information related to assets, liabilities, and equity, so that users can obtain information related to actions to collect receivables and pay off liabilities. However, the Operational Report has not been optimally utilized by users in decision making, this is because in the preparation of the report there is a mindset that the LO is prepared only to fulfill the provisions of the accrual basis, while the information contained in the Notes to the Financial Statements has been utilized by users to find out the explanation of each financial statement item.
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