Author : SOPHIE;, NORA
This research is carried out to evaluate the accountability of government agencies, emphasizing the completeness of financial information in providing financial report. Due to the implementation of regional autonomy, accountability becomes one of the most important principles. The accountability principle requires transparent and complete information in every aspect, especially in managing funds, as reported in the financial report. The main research is the financial report of Unit Psat Pertokoan dan Perbelanjaan (UP-4) Pasar Turi. The methods used are, deskriptive analysis and the comparison of Pasar Turi as a Central Store and shoping unit (Unit Pusat Pertokoan dan Perbelanjaan (UP-4) with Pasar Turi as an Ideal Regional Company (Perusahaan daerah Imajinasi). The out come of the research shows that the accounting method used in recording financial transactions for Pasar Turi as a Perusahaan Daerah Imajinasi can give more detail information in the financial report than the information provided by the financial report of pasar Turi as a UP-4. The reference used to rearrange the financial statement of Perusahaan daerah Pasar Turi Imajinasi is the financial statement of Perusahaan Daerah Pasar Surabaya. Based on this research, the financial statement of UP-4 Pasar Turi can reflect a higher level of accountability by implementing accrual basis accounting in recording every economic transaction which occurrs. The conclusion is that the used of the accrual basis accounting in recording economic transactions provides a higher level of accountability than the uses of the cash basis accounting does. It supports the implementation of regional autonomy which regards the accountability as one of the most important principles in running a country.
Keyword : financial, corporation, shop, centre, pasar turi