Good governance in a state is a demand that must be filled. In 2003, that new matter has just realized, the Government by the agreement of House of People�s Representative has decided the Law tripartite in State Financial sector, namely Law Number 17 Year 2003 concerning State Financial Affairs, Law Number 1 Year 2004 concerning State Wealth Affairs, and Law Number 15 Year
2004 concerning The Management and Responsibility of State Financial Affairs Investigation, that later on followed by Government Regulation Number 24 Year 2005 concerning Government Accountancy Standard (SAP). Republic of Indonesia of National Land Agency (BPN RI) Financial Report Drafting is drafted gradually. By the decision of law tripartite, the government obligate every Government institutions that are using The National Budget/The Regional Budget in implementing government activities in order to make financial report in accountable and transparancy manners proper to SAP as a form of responsibility
to the state financial affairs. Kantah Activity Unit Purwakarta Regency is one of Activity Units in UAKPA level that becomes inspecting sampling object by Indonesian Supreme Audit Institution (BPK RI) in 2016.
In this research, the researcher is using descriptive method with qualitative approach. The matter that being described is the implementation of SAIBA in relation to financial report drafting, in order to fulfill the accountable and transparancy principles from DIPA realization in 2015. The procedure of Financial Report Drafting of Kantah Purwakarta Regency covers several stages, from data input activity of source document, namely: DIPA; DIPA Revision; SSBP; SPM; and SP2D, to financial reporting.
This drafting has not arranged proper to the acceptable regulation. The obstacles that met in financial report drafting in 2016 are: the financial report presentation does not describe the factual condition; the realization of goods and monetary
capital expence loft is not able to be realized fully; the dispute occurance in PNBP realization and Inventory Wealth Mutation by the time reconciliation was implemented; BMN inventorying process has not yet able to describe the real condition; the difference ideas occurance with KPPN Purwakarta in financial report drafting compilation process. The effort taken on financial report drafting year 2016 are: drafting the financial report manually to complete financial transaction on SAK; the expense loft refunding to State Treasury at the end of 2016 budget; performing revision on source document and performing paying PNBP to State Bank; reporting BMN assets result assesement between activity units and KPKNL in CaLK; performing correction in SAIBA compilation process suitable to KPPN Purwakarta appointment.
The result of this thesis is capable to give real constribution for the Ministry of Agrarian and Spatial Affairs/National Land Agency (ATR/BPN), particularly in financial report presentation in accountable and transparancy manners, the SAIBA application correction every point in time and solution towards the obstacles that exist in agrarian office.
Keywords : Financial Report.