Analysis of the Presentation of Public Service Agency Financial Statements

The Public Service Agency (BLU) is one of the breakthroughs in state financial reform to improve public services. This study aims to identify the differences between the financial statements of the Public Service Agency according to SAK and the BLU financial reports according to PSAP. This research is expected to provide input and consideration, both from the practical side (compiling, reviewing, and auditing) as well as in making policies related to BLU. There are differences in the BLU financial statements based on SAK and PSAP, namely revenue recognition, in the SAK version of the BLU (Public Service Agency) financial statements all income that has occurred accruals will definitely be reported, but in the SAP version of the financial statements only income that has been received by cash is will be reported. Then in SAP the balance sheet is divided into assets, liabilities & capital. Meanwhile, in PSAK 45, the balance sheet is divided into assets, liabilities & net assets.