Model Laporan Keuangan Konsolidasian Pemerintah Daerah Kota Bandung Dengan Unit Bisnisnya Guna Transparansi Keuangan

Abstract

According to the Minister of Finance Regulation Number 129/PMK.05/2020 concerning the guidelines for the Management of Public Service Agencies (BLU), article 171 paragraph 3 states that the financial reports of BLU business units are consolidated into the BLU financial report.BLU, like the City of Bandung, is a government agency that provides services to the public. In addition to services, the Bandung city government has several business units. The problem in this research is that financial reports have not yet been prepared that consolidate the City government agencies with their business entities. Government agency transactions are reported bases on government accounting standards, while business units are according to financial accounting standards. The Bandung city government prepares financial reports consisting of a balance sheet, budget realization report, operational report, budget surplus report, and notes to the financial statements. The city government’s financial report is still conventional, not in line with the Ministerof Finance’s regulation above. The drawback is the absence of a cash flow report and a statement of changes in equity. In the financial statement that reported, business activities are non visible, so thet there is no financial report that consolidates government activities with its businesses