ANALISIS PENERAPAN PSAK. 45 TENTANG LAPORAN KEUANGAN ORGANISASI NIRLABA PADA LAPORAN KEUANGAN BADAN LAYANAN UMUM RUMAH SAKIT UNIVERSITAS MUHAMMADIYAH SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Aprilianti, Dede Lia
Subject
HF5601 Accounting
Datestamp
2018-10-08 07:44:17
Abstract :
Dede Lia Aprilianti (1430611152) Muhammadiyah University of Sukabumi. Analysis of PSAK No. 45 About Non-Profit Organization Nonprofit Financial Reporting at Hospital Bembatus Badan Layanan Umum Daerah. (Pembingbing Chofiuddin Muchlis, M.Ak and Ade Sudarma, SE., M.M). The purpose of this study was to analyze the presentation of reports at Jampangkulon General Hospital with reference to: (1) PSAK No. 45, (2) Regulation of the Minister of Finance No. 76 / PMK.05 / 2008; and (3) Kepmenkes RI No 1981 Menkes / SK / XII / 2010 at Jampangkulon General Hospital. The location of this research is Jampangkulon General Hospital which is located at Jalan .Cibarusah No.01 // (0266) 490009 / (0266) 490987 District Jampangkulon, Sukabumi Regency. Data analysis method used in this research is qualitative method, with descriptive approach by comparing the theory with practice in presenting the financial statements of the organization, with the speakers of Finance department, and the Accounting Department of Jampangkulon General Hospital. Data collection techniques used are through documentation, observation, and interviews. The results showed that (1) There are 2 indicators in the financial statements of Jampangkulon General Hospital which are not in accordance with PSAK No. 45, but in general RSUD Kota Yogyakarta already apply PSAK No. 45 in its financial statements well. (2) RSU Jampangkulon has presented the financial statements in accordance with the provisions applicable to BLU namely Accounting Guidelines and Financial Reporting of BLU according to Regulation of the Minister of Finance No. 76 / PMK.05 / 2008; and Accounting Guidelines of Hospital BLU according to Kepmenkes RI No 1981 / Menkes / SK / XII / 2010.
Dede Lia Aprilianti (1430611152) Muhammadiyah University of Sukabumi. Analysis of PSAK No. 45 About Non-Profit Organization Nonprofit Financial Reporting at Hospital Bembatus Badan Layanan Umum Daerah. (Pembingbing Chofiuddin Muchlis, M.Ak and Ade Sudarma, SE., M.M). The purpose of this study was to analyze the presentation of reports at Jampangkulon General Hospital with reference to: (1) PSAK No. 45, (2) Regulation of the Minister of Finance No. 76 / PMK.05 / 2008; and (3) Kepmenkes RI No 1981 Menkes / SK / XII / 2010 at Jampangkulon General Hospital. The location of this research is Jampangkulon General Hospital which is located at Jalan .Cibarusah No.01 // (0266) 490009 / (0266) 490987 District Jampangkulon, Sukabumi Regency. Data analysis method used in this research is qualitative method, with descriptive approach by comparing the theory with practice in presenting the financial statements of the organization, with the speakers of Finance department, and the Accounting Department of Jampangkulon General Hospital. Data collection techniques used are through documentation, observation, and interviews. The results showed that (1) There are 2 indicators in the financial statements of Jampangkulon General Hospital which are not in accordance with PSAK No. 45, but in general RSUD Kota Yogyakarta already apply PSAK No. 45 in its financial statements well. (2) RSU Jampangkulon has presented the financial statements in accordance with the provisions applicable to BLU namely Accounting Guidelines and Financial Reporting of BLU according to Regulation of the Minister of Finance No. 76 / PMK.05 / 2008; and Accounting Guidelines of Hospital BLU according to Kepmenkes RI No 1981 / Menkes / SK / XII / 2010.
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