Abstract

Operational activities are activities that directly affect the cash flow in and out of the organization which will determine the amount of net profit. Operational reports are regulated in SAP number 12, prior to the ratification of PP No. 71 of 2010, operational reports are optional reports with the name financial performance reports. In the context of government, where government agencies are non-profit institutions, government operational activities can be defined as the main activities of a government agency that directly affect cash inflows and outflows which will determine the amount of the remaining budget over/under. These operational activities in accrual-based accounting standards that have begun to be implemented must be reported for accountability through Operational Reports. This study aims to determine whether the presentation of existing financial statements is appropriate or not in accordance with PSAP No. 12 About Operational Report.