Analisis Penerapan Akuntansi Pada Puskesmas Sidomulyo Rawat Jalan

Sari, Sarah Dinda Permata (2022) Analisis Penerapan Akuntansi Pada Puskesmas Sidomulyo Rawat Jalan. Other thesis, Universitas Islam Riau.

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Abstract

Sidomulyo Outpatient Health Center is a Regional Public Service Agency that is obliged to carry out accounting and prepare financial reports following the Government Accounting Standard Statement (PSAP) Number 13. This study aims to figure out the suitability of the accounting application at the Sidomulyo Outpatient Health Center with the Statement of Accounting Standards (PSAP) Number 13. This research was conducted at the Sidomulyo Outpatient Health Center. The types and sources of data are primary data and secondary data collected by interview and documentation techniques. In this study, the author uses a descriptive method. The results of this study are that the Sidomulyo Outpatient Health Center has not fully implemented the Statement of Accounting Standards (PSAP) Number 13, that is, it has not present financial statements at least once a year, the statements of changes of balanced budget, operational reports, cash flow statements, and statement of changes in equity are still misstated, and has not make notes to financial statements.

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