@thesis{thesis,
		author={Marsely  Visca},
		title ={Analisis Kesesuaian Laporan Keuangan Sektor Publik Dengan SAP},
		year={2013},
		url={http://repository.ibs.ac.id/1118/},
		abstract={Along  with  the  field  of  public  finance  reform,  it  is  necessary  to  the  changes  in various  fields  to  support  reforms  in  financial  management  so  that  countries  can  run well.  One  significant  change  is  the  change  in  the  field  of  governmental  accounting because accounting is produced through a process of financial information available to various  parties  for  use  in  accordance with  their  respective  purposes.SAP  is  the accounting  principles  applied  in  preparing  and  presenting  financial  statements  of government. Thus SAP is a requirement that has the force of law in an effort to improve the quality of financial reports of government in  Indonesia. Government  Regulation of the SAP is the basis for all reporting entities in presenting the financial statements as a liability to various parties, especially parties outside of the executive.This study used primary data from case studies conducted at PP & PL Directorate General of the Ministry of Health . This study is descriptive qualitative analysis.This study concluded that PP & PL Directorate General of the Ministry of Health has  made  the  preparation  of  financial  statements  in  accordance  with  Government Regulation No.71Year 2010on Government Accounting Standards.
Keyword :Financial, Compliance, Public Sector,Government Accounting Standards.}
		}