ANALISIS LAPORAN KEUANGAN RSUP
PERSAHABATAN BERDASARKAN PSAP NO.13
TENTANG PENYAJIAN LAPORAN KEUANGAN
BADAN LAYANAN UMUM
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
RAHMAYANTI, ANISSA
Subject
Akuntansi Keuangan
Datestamp
2022-04-09 08:48:15
Abstract :
Tujuan dari penelitian ini adalah untuk mengetahui apakah laporan keuangan RSUP Persahabatan telah sesuai dengan PSAP No.13 tentang Penyajian Laporan Keuangan Badan Layanan Umum (BLU) dan KEPMENKES RI No.191/MENKES/SK/V/2013 tentang Pedoman Akuntansi Badan Layanan Umum (BLU). Penelitian ini berjenis deskriptif, dengan analisis komparatif terhadap objek penelitian dengan konsep pembanding dalam penyajian laporan keuangan berdasarkan PSAP No.13 tentang Penyajian Laporan Keuangan Badan Layanan Umum (BLU) dan KEPMENKES RI No.191/MENKES/SK/V/2013 tentang Pedoman Akuntansi Badan Layanan Umum (BLU). Hasil penelitian ini menunjukan bahwa Laporan Keuangan RSUP Persahabatan ada beberapa akun yang tidak sesuai dengan PSAP No.13 tentang Penyajian Laporan Keuangan Badan Layanan Umum dan KEPMENKES RI No.191/MENKES/SK/V/2013 tentang Pedoman Akuntansi Badan Layanan Umum (BLU). Kata Kunci : PSAP No.13, Badan Layanan Umum, Laporan Keuangan The purpose of this study was to determine whether the RSUP Persahabatan Financial Report was in accordance with PSAP No.13 concerning the Presentation of Public Service Agency Financial Statements and KEPMENKES RI No.191 / MENKES / SK / V / 2013 concerning Public Service Agency Accounting Guidelines. This research is descriptive type, with comperative analysis to the research object presentation of Financial Statements besade on PSAP No.13 concerning the Presentation of Public Service Agency Financial Statements and KEPMENKES RI No.191 / MENKES / SK / V / 2013 concerning Public Service Agency Accounting Guidelines. The results of this study indicate that the Friendship Hospital Financial Report there are several accounts that are not in accordance with PSAP No.13 concerning the Presentation of Public Service Agency Financial Statements and RI KEPMENKES No.191 / MENKES / SK / V / 2013 concerning Accounting Guidelines for Public Service Agencies. Key Word :PSAP No.13, Financial Statements, Public Service Agency
Tujuan dari penelitian ini adalah untuk mengetahui apakah laporan keuangan RSUP Persahabatan telah sesuai dengan PSAP No.13 tentang Penyajian Laporan Keuangan Badan Layanan Umum (BLU) dan KEPMENKES RI No.191/MENKES/SK/V/2013 tentang Pedoman Akuntansi Badan Layanan Umum (BLU). Penelitian ini berjenis deskriptif, dengan analisis komparatif terhadap objek penelitian dengan konsep pembanding dalam penyajian laporan keuangan berdasarkan PSAP No.13 tentang Penyajian Laporan Keuangan Badan Layanan Umum (BLU) dan KEPMENKES RI No.191/MENKES/SK/V/2013 tentang Pedoman Akuntansi Badan Layanan Umum (BLU). Hasil penelitian ini menunjukan bahwa Laporan Keuangan RSUP Persahabatan ada beberapa akun yang tidak sesuai dengan PSAP No.13 tentang Penyajian Laporan Keuangan Badan Layanan Umum dan KEPMENKES RI No.191/MENKES/SK/V/2013 tentang Pedoman Akuntansi Badan Layanan Umum (BLU). Kata Kunci : PSAP No.13, Badan Layanan Umum, Laporan Keuangan The purpose of this study was to determine whether the RSUP Persahabatan Financial Report was in accordance with PSAP No.13 concerning the Presentation of Public Service Agency Financial Statements and KEPMENKES RI No.191 / MENKES / SK / V / 2013 concerning Public Service Agency Accounting Guidelines. This research is descriptive type, with comperative analysis to the research object presentation of Financial Statements besade on PSAP No.13 concerning the Presentation of Public Service Agency Financial Statements and KEPMENKES RI No.191 / MENKES / SK / V / 2013 concerning Public Service Agency Accounting Guidelines. The results of this study indicate that the Friendship Hospital Financial Report there are several accounts that are not in accordance with PSAP No.13 concerning the Presentation of Public Service Agency Financial Statements and RI KEPMENKES No.191 / MENKES / SK / V / 2013 concerning Accounting Guidelines for Public Service Agencies. Key Word :PSAP No.13, Financial Statements, Public Service Agency
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