Comparison Of Financial Statement Recording In Pekanbaru City Government Agencies: A Case Study Of The Health Department And Education Department
DOI:
https://doi.org/10.33830/jfba.v6i1.14561.2026Keywords:
Public Sector Accounting, Accrual Basis, Financial Statements, Transparency, Local GovernmentAbstract
This study aims to analyze the differences in financial transaction recording methods and evaluate the quality of financial statements produced by the Health Department and Education Department of Pekanbaru City. Despite widespread adoption of Government Accounting Standards (SAP) across Indonesian local government agencies, comparative studies examining multiple quality dimensions across two agencies within the same city remain scarce. This research fills that gap by simultaneously assessing accrual implementation, accuracy, timeliness, and transparency in two agencies operating under identical regulatory frameworks but with differing resource capacities. The academic contribution of this study lies in providing empirical, multi-dimensional evidence that can inform targeted policy recommendations for improving public sector financial reporting. The research employs a convergent parallel mixed methods design, combining qualitative methods through interviews and observations with quantitative descriptive analysis of financial data. Accuracy percentages were computed from the proportion of error-free entries verified against the Pekanbaru City Inspectorate's assessment findings and BPK audit recommendations; timeliness was measured as the ratio of on-time report submissions to total required submissions; and transparency was scored against a disclosure checklist adapted from PSAP criteria. Results indicate that the Health Department has fully implemented accrual-based recording in accordance with SAP (92% accuracy, 95% timeliness, 91% transparency), while the Education Department still applies a modified accrual basis (85% accuracy, 83% timeliness, 80% transparency). Overall, differences in accounting method implementation significantly affect public sector financial statement quality in Pekanbaru City.
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