Nasiruddin Nasiruddin (1), Yekti Nilasari (2)
General Background: Indonesian regional governments are required to apply accrual-based accounting, with the Statement of Operations (LO) providing information that should be meaningfully reconciled with the cash-based Budget Realization Report (LRA). Specific Background: The 2025 Brebes Regency Regional Government Budget provides a basis for examining consistency between accrual recognition and cash realization. Knowledge Gap: Previous research identified inter-report inconsistencies at a single work unit, leaving broader regency-level patterns insufficiently examined. Aims: This qualitative descriptive study analyzes 2024–2025 LO components and compares 2025 LO figures with LRA realization to assess transparency and accountability. Results: LO revenue increased 14.76%, operational and transfer expenses increased 9.68%, and the LO surplus reached Rp365.86 billion, up 78.44% from 2024. Key differences include Rp418.40 billion in LO grant revenue with zero LRA realization and financial-assistance expense of Rp195.60 billion in LO versus Rp505.93 billion in LRA. Novelty: The study extends anomaly analysis to the regency level through explicit LO–LRA comparison. Implications: Comprehensive Notes to Financial Statements and explicit reconciliation are needed to clarify differences and strengthen transparent, accountable regional financial reporting.
Highlights:
Keyword: Accrual-Based Accounting, Regional Government Budget, Statement of Operations, Transparency, Accountability
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