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Laporan Keuangan Berdasarkan Peraturan Pemerintah No.71 Tahun 2010 di Pusat Kesehatan Masyaraka (Puskesmas) SP3 Wadio Nabire Papua
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Institusion
Universitas Katolik Darma Cendika
Author
Welerubun, Ricky
Subject
HF5601 Accounting
Datestamp
2021-12-08 09:04:43
Abstract :
The purpose of this study was to determine the presentation of financial statements at the Public Health Center SP3 Wadio Nabire Papua in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards. This type of research conducted by researchers is a qualitative description. Data obtained by interview, and documentation, the data taken is a report of Planing of Action activities, data of BPJS reception, Public health center structure, geographical conditions and boundaries, vision and mission of Public health center. The results showed that the Health Center SP3 Wadio Nabire has not implemented Government Regulation No. 71 of 2010 concerning Government Accounting Standards, it can be seen from the health center not compiling financial reports in accordance with Government Regulation No. 71 of 2010. Researchers compiled the Health Center SP3 Wadio Nabire financial report in accordance with Government Regulation No. 71 of 2010 includes : preparation of General Journal, Ledgers, Realization Reports, Financial Position Reports, Operational Reports, Capital Change Reports, Notes to Financial Statements, these are prepared and refer to Minister of Home Affairs Regulation No. 64 of 2013 concerning Application of Standards Government accounting, because the Public health center is still in the stage of being a public service agency.
The purpose of this study was to determine the presentation of financial statements at the Public Health Center SP3 Wadio Nabire Papua in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards. This type of research conducted by researchers is a qualitative description. Data obtained by interview, and documentation, the data taken is a report of Planing of Action activities, data of BPJS reception, Public health center structure, geographical conditions and boundaries, vision and mission of Public health center. The results showed that the Health Center SP3 Wadio Nabire has not implemented Government Regulation No. 71 of 2010 concerning Government Accounting Standards, it can be seen from the health center not compiling financial reports in accordance with Government Regulation No. 71 of 2010. Researchers compiled the Health Center SP3 Wadio Nabire financial report in accordance with Government Regulation No. 71 of 2010 includes : preparation of General Journal, Ledgers, Realization Reports, Financial Position Reports, Operational Reports, Capital Change Reports, Notes to Financial Statements, these are prepared and refer to Minister of Home Affairs Regulation No. 64 of 2013 concerning Application of Standards Government accounting, because the Public health center is still in the stage of being a public service agency.
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