<![CDATA[ABSTRACT This research was conducted to analyze the application of government accounting standards to the quality of the presentation of financial statements in the economic section of the regional secretariat of Komering Ilir. This research was conducted at the regional secretariat of Ogan Komering Ilir. This research uses a qualitative approach and data collection is carried out through the observation method, documentation method and literature study method. In this research it is expected to provide information or knowledge about the effect of the application of government accounting standards on the quality of financial statement presentation in the economic and natural resources section of the regional secretariat ogan komering. ilir, as well as being input and reference for making decisions regarding government accounting standards on the quality of the presentation of financial statements. The results show that the application of SAP has a positive effect on the quality of the presentation of financial statements and has a close relationship, although some obstacles can still be found, but in general, the Regional Secretariat of the Economy, Ogan Komering Ilir, supports the implementation of the implementation of Government accounting standards (SAP). Keywords: Government Accounting Standards (SAP), Quality of Financial Statement Presentation ABSTRAK Penelitian ini dilakukan untuk menganalisi penerapan standar akuntansi pemerintahan terhadap kualitas penyajian laporan keuangan pada bagian perekonomian sekretariat daerah ogan komering ilir. Penelitian ini dilakukan di sekretariat daerah ogan komering ilir. Penelitian ini menggunakan pendekatan kualitatif dan pengumpulan data dilakukan melalui metode observasi, metode dokumentasi dan metode studi pustaka.Dalam penelitian diharapkan dapat memberikan informasi atau pengetahuan tentang pengaruh penerapan standar akuntansi pemerintah terhadap kualitas penyajian laporan keuangan pada bagian perekonomian dan sumber daya alam sekretariat daerah ogan komering ilir, serta menjadi masukan dan referensi untuk mengambil keputusan mengenai standar akuntansi pemerintahan terhadap kualitas penyajian laporan keuangan. Hasil penelitian menunjukan bahwa penerapan SAP berpengaruh positif terhadap kualitas penyajian laporan keuangan dan memiliki hubungan yang erat, meskipun begitu masih dapat ditemukan beberapa kendala namun secara umum bagian Perekonomian sekretariat daerah Ogan Komering Ilir mendukung pelaksanaan penerapan Standar akuntansi Pemerintah (SAP). Kata Kunci : Standar Akuntansi Pemerintah (SAP), Kualitas Penyajian Laporan Keuangan]]>
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