ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL UNTUK BELANJA LANGSUNG (Studi Pada Dinas Lingkungan Hidup dan Kehutanan Provinsi Nusa Tenggara Timur)
This study aims to analyze the application of Accrual-Based Accounting Standards for Direct Expenditures at the Forestry Service and East Nusa Tenggara Province and prove that its implementation has been running in accordance with applicable regulations. This study uses a descriptive qualitative approach to analyze the application of Government Accounting Standards for spending. The data used in this study comes from the internal department, especially the data from the accounting department which compiles government financial reports at the Department of Environment and Forestry of the Province of NTT. With data collection techniques, namely Interview and Documentation. With the results obtained, namely the application of Accrual-based Government Accounting Standards has been enforced in accordance with PP No. 71 of 2010 by acknowledging Direct Expenditures at the Environment and Forestry Office of East Nusa Tenggara Province that everything has referred to the provisions of Government regulations and has been enforced according to the legal basis laid down. mandated, measured based on documents issued by the general treasurer, and assessed and disclosed in the budget realization report as state expenditure.