Government Regulation Number 71 of 2010 is a Government Accounting Standard that uses an accrual basis in recognizing income, expenses, assets, debt, and equity in financial reporting, and recognizes income, expenditure and financing in the budget usage report based on cash basis. PP No. 71 of 2010 came into force in 2010 and the local government must implement PP 71 of 2010 in the year of 2015…