| Summary: | This research was aimed to know consolidated technique of financial report
composing of central government and to recommend what should be improved in
central consolidated report composing. The object of this research was Central
Government c/q The Ministry of Finance as a Fiscal Administrator Institution that
among other consists of: The General Directorate of Treasury (Ditjen PBN),
especially The Directorate of Accounting and Financial Reporting (Dit. APK) in
Consolidated Sub-Directorate Department and Financial Reporting of Central
Government. This research would take data related the importance of
comprehending problems observed covered structural officials related to
consolidated report composing task in Central Government.
This research was aimed to analyze Consolidated Technique of financial report
composing of Central Government and Bank of Indonesia and to recommend what
should be improved to minimize the existing problems in composing central
consolidated reports.
This was a case study method research, so that in analyzing data using a data
tabulation analysis technique. The analysis unit in this research was The Ministry
of Finance and Bank of Indonesia. This research was conducted by analyzing
consolidated technique of financial report composing of Central Government and
Bank of Indonesia�s financial report.
The research result showed that consolidated report composing seen that there was
still a dissimilarity between fixed and unfixed assets� sides (unbalanced) between
Central Governmental and Bank of Indonesia Financial Reports and there were
still differences of account name or classification type and amount, and also
account details between State Public Treasurer Cash Account in Bank of
Indonesia in Republic of Indonesia�s Governmental Consolidated Financial
Report in Financial Report available in Bank of Indonesia. The difference of
account name, type and amount and account details between Other Governmental
Account in Republic of Indonesia Governmental consolidated financial report and
Other Governmental Account in Bank of Indonesia�s Financial Report.
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