Analisis Implementasi PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba (Studi Kasus di Rumah Sakit Umum Aminah Blitar)
DOI:
https://doi.org/10.33197/jabe.vol9.iss1.2023.1486Keywords:
PSAK 45, financial statement, non-profit organizationsAbstract
Hospitals are an important part of social and health organizations that have the task of providing comprehensive health services, including preventive and curative services. An important source of information that can be used by various parties in an entity, especially hospitals, is financial reports. Hospital financial reports can be used both for management decisions and for outsiders. So that financial reports must be prepared properly so that they can be used as best as possible for the interests of stakeholders. The accounting standard that applies to hospitals that regulates the process of preparing financial reports is PSAK No. 45. The purpose of this study is to evaluate and analyze the level of compliance of hospitals in preparing and presenting financial reports and identify the reasons that influence the preparation of financial reports in hospitals. This research was taken at Aminah Blitar General Hospital. The results of the study show that at the Aminah Blitar General Hospital, it is still found that the preparation of financial reports is not in accordance with the provisions of PSAK No. 45.
Downloads
References
Aji, I. (2017). ANALISIS PENERAPAN PSAK NO 45 PADA RUMAH SAKIT BADAN LAYANAN UMUM. Jurnal Profita, Edisi 2.
Berkala, J., Efisiensi, I., Repi, W., Mogi-Nangoi, G. B., Wokas, H., Ekonomi, F., Bisnis, D., & Akuntansi, J. (n.d.). ANALISIS PENERAPAN PSAK NO. 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA STIKES MUHAMMADIYAH MANADO.
Buku-SAP-2021. (n.d.). Devi Siswantika, R. S. D. J. P. R. H. (n.d.). 1574-1-2684-1-10-20211105.19/06/2023
https://akrabjuara.com/index.php/akrabjuara/article/view/1574/1391
Hendrawan, R. (2011). ANALISIS PENERAPAN PSAK No. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT BERSTATUS BADAN LAYANAN UMUM (Studi kasus di RSUD Kota Semarang).
Ira. Citra Indah Merina. (2020). 01. ANALISIS PENERAPAN PSAP NOMOR 13 TENTANG PENYAJIAN. Seminar Hasil Penelitian FEB.
Ramadhani, F. (2018). SKRIPSI FEBY FITRIA RAMADHANI (1) (1). Analisis Penerapan PSAK No. 45 Dalam Pelaporan Keuangan Entitas Nirlaba Pada Rumah Sakit Umum Muhammadiyah Sumatera Utara (Skripsi, Universitas Muhammadiyah Sumatera Utara).
Ignatius Oki, Remon Gunanta, Yogo Heru Prayitno, Sendi Gusnandar Arnan, Bunga Indah Bayunitri, R. Roosaleh Laksono. Peranan Akademisi dalam Meningkatkan Kualitas Financial Stattement dan Pembinaan Home Industri Produk Karet dalam Perkembangan Industri 4.0. Jurnal Akuntansi Bisnis dan Ekonomi. Volume 8. No. 1, Maret 2022.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
