Abstract
The issuance of Government Regulation Number 12 of 2019 concerning Regional Financial Management has revoked Government Regulation Number 58 of 2005 which is an improvement in financial management based on the identification of problems in Regional Financial Management that occur in its implementation. based on the Government Accounting Standards (SAP) which is accrual based. Collecting data in this study using analysis with descriptive quantitative methods, data obtained from literature study. The results of this study indicate that the Gresik City Government has implemented Government Regulation Number 12 of 2019 which is accrual-based.
 Keywords: Government Accounting Standards, Accrual Basis, Accounting, Financial Reports
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