摘要:Clarissa Sarira Rantetasak.2021.Thesis.Analysis The application of government accounting standards at the North Toraja agricultural service was supervised by. Dr. Muhtar Sapiri, SE., MM., M. Kes and Nur Fadhila Amri. SE., Ak., M.Si., CSRA. The purpose of this study was to determine the application of government accounting standards in accordance with PP No. 71 of 2010.The type of research used is descriptive comparative research. Data obtained by observing and documenting the Department of Agriculture by obtaining primary data obtained by researchers by conducting direct observations at the Department of Agriculture and secondary data in the form of data that has been documented at the Department of Agriculture. Such as a brief history, the location of the Department of Agriculture. , organizational structure, and financial reports.The results show that the government accounting standards at the agricultural office in recording and presenting financial statements have not fully implemented government regulation No. 71 of 2010 concerning government accounting standards.