| Summary: | The importance of presenting the consolidated report is to describe the financial
condition of the region as a whole will require serious attention from accounting entities
(SKPD) in the preparation of financial statements of each entity involved, each accounting
entity required should understand well the presentation of financial statements SAP and
correct according to applicable law so as to provide accurate, trustworthy, reliable and
timely information to reporting entities in preparing this consolidated report
This study aims to identify constraints and problems that arise in the preparation of
the consolidated local government and recommend what should be improved to minimize
obstacles and problems that exist in the preparation
The method used in this research is a case study method and include the type of
qualitative research. In accordance with the type and the research methods used, the
techniques used in analyzing the data analysis of data tabulation. The unit of analysis in this
study is the City of Manado and Bitung City. This research was conducted by assessing the
consolidated financial statements as a whole in terms of both process and compliance with
SAP
The results suggested that the preparation of consolidated financial laporean in Manado City
Government has not carried out effectively. This is mainly due to disobedience of the
guidelines that exist in the SAP implementation, especially at different levels SKPD in
Bitung city government to use of the application SIMDA make the process of preparing
consolidated financial statements better efficient and effective constraint that arises is the
availability of human resources. The factors that influence the implementation of the
consolidated financial statements that is the human factor, the availability of evidence, local
policies and application systems
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