International Journal of Research and Review Vol.7; Issue: 5; May 2020 Website: www.ijrrjournal.com Research Paper E-ISSN: 2349-9788; P-ISSN: 2454-2237 International Journal of Research and Review (ijrrjournal.com) 41 Vol.7; Issue: 5; May 2020 The Evaluation on Results from Presentation on Accounting for Social Aid Expenditures of Regional Government Budget in Medan Mukiyidin, Aji Sugandi, Iskandar Muda Universitas Sumatera Utara, Medan, Indonesia. Corresponding Author: Mukiyidin ABSTRACT The purpose of this study was to explain the Evaluation of Results from Presentation on Accounting for Social Aid Expenditures of Regional Government Budget in Medan. This type of research uses descriptive qualitative methods. The population in this study in connection with the object of research is the Medan regional government. This research data uses secondary data that be obtained from the Supervisory Report of the Development Supervisory Agency representative of North Sumatra province, Regional and Mayor Regulations in Medan, as well as other relevant data. The results showed that the presentation of the realization of social aid expenditure for non- cash food aid distribution was not supported by periodic reports from distributed banks and the existence of a prosperous family card collected by the companion and head of the KUBE e- warung group should be disclosed in the Notes of Financial Statements. Social aid expenditure on non-cash food aid that have been transferred to distributed banks, but these non-cash food aid funds have not been received by beneficiary families, have not been considered as realization of the budget. Another case, if it occurs due to administrative errors, then corrections can be made for expenses that occur in the period of spending expenditure and recorded as a reduction of spending in the same period. Meanwhile, if the problems that arise due to changes in policy in the current year, then management discloses the accounting policies in the financial statements in the Notes of Financial Statements. Keywords: presentation on accounting, social aid expenditure, Regional Government Budget. 1. INTRODUCTION Reforms in Indonesia have resulted in changes in government policy from centralization to decentralization. This is a policy of giving regional autonomy to avoid the threat of national integration, poverty and inequality in development. Regional autonomy is a strategic step for the Indonesian people in facing the era of economic globalization by strengthening the regional economy. The implication of the change of authority of the regional government is in the form of financial balance support between the central government and regional governments. So that it can realize a implementation governance better aim to good governance. In Law of the financial balance between the central government and regional governments(Republic of Indonesia, 2004) aimed at producing a fair financial distribution system, proportional, democratic, transparent, and responsibility for funding the implementation of decentralization by considering the potential and conditions of a region. In the explanation of the law stated responsibility in the framework of decentralization is done by the regional head to the Regional House of Representatives, various regional financial reports are placed in regional documents so that it can be known by the public so as to realize transparent in regional financial administration. Regional financial management regulations, containing the general