ANALYSIS OF FINANCIAL STATEMENTS IN LOCAL CONTENT CURRICULUM DEVELOPMENT BUKITTINGGI CITY

Abstract

The preparation of financial reports is carried out in a certain period when the final period is 
carried out by the Bukittinggi City Education and Culture Office. The financial statements are 
prepared to provide an overview of the sources of funds, costs, assets, liabilities, equity, cash 
flows that occurred during the 2021 and 2022 periods. This research includes qualitative 
research with a descriptive approach. Data collection techniques through interviews and 
documentation. Data was analysed by triangulating data sources. The results of the study 
concluded that the financial statements of the local content activity development programme 
were carried out at the end of 2021 and 2022. From the activities carried out, it was reported 
that the source of funds obtained in 2021 was 235,640,000, - and for 2022 the source of 
general allocation funds was 135,670,000, - which included management honorarium, office 
stationery, computer equipment, printing materials, consumption, committee honorarium, 
consultancy services, and official travel. For the activity cost budget in 2021 and 2022, it is 
235,640,000. The financial report used in the local content curriculum development 
programme only displays the source of funds and the budget for activities. Based on a 
statement from the Bukittinggi City Cultural Education Office, which is responsible for the local 
content development programme, this financial report is sufficient to be reported to the 
government. Because this report already includes the income from government funds used in 
the development of the local content curriculum in Bukittinggi City.