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Abstrak :
[ABSTRAK
Skripsi ini membahas tentang penyajian laporan keuangan pemerintah pusat dengan studi banding pada 5 negara, yaitu Afrika Selatan, Amerika Serikat, Australia, Selandia Baru, dan Indonesia sebagai objek utama penelitian. Penelitian ini adalah penelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat komponen laporan keuangan pemerintah di masing-masing negara dan membandingkannya dengan IPSAS serta membandingkan antara GFS dengan komponen dalam laporan keuangan seperti pengklasifikasian pendapatan, beban, aset, liabiltias dan belanja fungsional. Hasil dari penelitian ini mengungkapkan bahwa penyajian laporan keuangan pemerintah Indonesia sudah cukup baik jika dibandingkan dengan negara lain dan standar Internasional, namun diperlukan peningkatan dalam beberapa hal seperti kelengkapan standar akuntansi keuangan dan penyajian informasi nonkeuangan. ABSTRACT
The focus of this study is to analyze the presentation of central government financial statements in 5 countries, which are South Africa, United States, Australia, New Zealand, and Indonesia as a main object of this study. This research is qualitative descriptive. This research was conducted by analyzing the component of government financial statement in each country and comparing them with IPSAS and also comparing GFS with components in financial statements, such as classification of revenue, expense, asset, liabilities, and expenditure. The result of this research revealed that the presentation of Indonesian central government financial statements is quite good compared to others and International standard, but still needs some improvements on several things, such as financial accounting standard and presentation of non-financial information.;The focus of this study is to analyze the presentation of central government financial statements in 5 countries, which are South Africa, United States, Australia, New Zealand, and Indonesia as a main object of this study. This research is qualitative descriptive. This research was conducted by analyzing the component of government financial statement in each country and comparing them with IPSAS and also comparing GFS with components in financial statements, such as classification of revenue, expense, asset, liabilities, and expenditure. The result of this research revealed that the presentation of Indonesian central government financial statements is quite good compared to others and International standard, but still needs some improvements on several things, such as financial accounting standard and presentation of non-financial information., The focus of this study is to analyze the presentation of central government financial statements in 5 countries, which are South Africa, United States, Australia, New Zealand, and Indonesia as a main object of this study. This research is qualitative descriptive. This research was conducted by analyzing the component of government financial statement in each country and comparing them with IPSAS and also comparing GFS with components in financial statements, such as classification of revenue, expense, asset, liabilities, and expenditure. The result of this research revealed that the presentation of Indonesian central government financial statements is quite good compared to others and International standard, but still needs some improvements on several things, such as financial accounting standard and presentation of non-financial information.]

Abstrak :
Skripsi ini membahas pengaturan dan pelaksanaan belanja hibah di Pemerintah Indonesia. Belanja hibah yang tertuang dalam Undang-undang, Peraturan Pemerintah maupun Peraturan Menteri, dibandingkan dengan belanja serupa dalam GFS Manual 2001. Selain itu dibandingkan juga dengan belanja serupa dalam Pemerintah Australia dan Amerika. Selanjutnya, dalam penelitian ini juga membandingkan pengaturan dan komponen belanja hibah dengan belanja bantuan sosial. Perbandingan ini dilakukan dalam tataran regulasi dan aplikasi dalam Laporan Keuangan. Dalam penelitian ini diungkapkan bahwa komponen grants dalam GFS Manual 2001 termasuk ke dalam komponen belanja hibah di Indonesia, grants di Australia dan assistance and subsidies di Amerika. Selain itu komponen dalam tiga negara tersebut mencakup komponen lain dimana dalam GFS Manual 2001 termasuk ke dalam kelompok belanja yang lain. Sedangkan dari perbandingan hibah dan bantuan sosial, ditemukan bahwa lembaga keagamaan dan lembaga sosial masuk ke dalam kedua jenis belanja tersebut. Sehingga pada pelaksanaannya banyak ditemukan kesalahan penganggaran pada belanja hibah terutama pada pemerintah daerah. ......This study analyzes about regulation and application grant expense in Indonesian government. Grants expenditure that described in statute, regulations issued by government and regulations issued by ministry, will be compared with the similar expenditure in GFS Manual 2001, US and Australian government standard of expenditure. This grant also will be compared with social assistance expense. The comparations are between the regulation and also the application in Indonesian Government Financial Report. The result shows that grant componen in GFS Manual 2001 are also as a part of grants in Indonesia, United States and Ausralia. But in all of this country, they have other componen in grants that excluded in grants, but include in other expense at GFS Manual 2001. The comparations between grant and social assistance show that there are similar organizations or institutions that can be include as receiver of both expense. It was caused a lot of miss in budgeting of grants expense can be founded especially in local government report.