摘要：In the government accounting, budget has stages which are quite complicated and contains political nuances. Budget formation in government institution should be published to be discussed, criticized and given input, but at Private Sector, budget is part of private consumption, closed from public. In doing this writing, the writer was introduced to practices of preparation of Financial Statements at Government Agency non-profit-based oriented as opposed to private institutions having priority on profits in their business activities, but does not mean that government agency does not have goals that are financial but different philosophically, conceptually, and operationally from profitability orientation of the private sector. Also, the writer was taught about the Institution Accounting Standards program. Therefore, budget on the public sector has several major functions, among which: a planning tool, a tool of control, performance assessment tools. Therefore budgeting is a vital process. Keywords: Budgeting, Budget Realization, Accounting Standards Institution
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