| Summary: | The research was conducted because the financial statement of district unit
(LK SKPD) of Sleman District had been unable to implement Government
Accounting Standard (SAP) properly, causing difficulty in preparing financial
statement of district (LKPD). To help district unit (SKPD) improve the
implementation of SAP, the Inspectorate District needs to provide recommendations
equipped with information on SAP criteria which have been implemented or not
implemented yet by SKPD presented in the form of implementation indexs.
The research aimed at: measuring the indexs of SAP implementation in each
LK SKPD, determining the classification level of SAP implementation in LK SKPD
of Sleman District 2010 and determining SKPD which need to get assisted. The
research applied a descriptive percentage technique which makes the percentage of
the available data, then describes them. The primary data of the research include: 46
sets LK SKPD, District Budget 2010 and Treasurer Decree 2010. The methods of
data collection were documentation and unstructured interview. The evaluation
procedure was started with the criteria preparation and assessment, followed by the
measurement on SKPD implementation indexs
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