Abstract :
This thesis focuses on the financial statements of South Jakarta City
Administration Secretariat concerning compliance with the Governmental
Accounting Standards contained in Regulation 24 of 2005. The analize focused in
two main goals: (1) to analyze financial reports on Secretariat of the South Jakarta
City Administration in 2009, (2) to analyze compliance with governmental
accounting standards of financial reporting in South Jakarta City Administration
Secretariat in 2009. The results of this study stated that the Secretariat of the South
Jakarta City Administration has implemented well governmental accounting
standards. Presentation of financial statements in accordance with the standards
make financial statements more easily understood. Keyword: Governmental Accounting Standards (SAP), Government, Financial statements, Presentation of financial statements.