PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA PERATURAN PEMERINTAH NO. 71 TAHUN 2010 DALAM PENYAJIAN LAPORAN KEUANGAN BADAN LAYANAN UMUM (Studi Kasus Pada Rsud Dr. R. Sosodoro Djatikoesoemo Bojonegoro)
| Main Author: | WILUJENGNINGTYAS, KRISNAWATI |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14889/ |
Daftar Isi:
- This research aims to describe the implementations Government Accounting Standard (GAS) Accrual Based contained in PP No. 71 Tahun 2010 for financial statement presentation Public Service Agency (PSA) as one of the agencies within the government. This case study research conducted at Dr. R. Sosodoro Djatikoesoemo Hospital with state Full Public Service Agency (FPSA) owned by Bojonegoro Government. The method used is descriptive qualitative to analyze the differences between the research object Financial Statements Dr. R. Sosodoro Djatikoesoemo Hospital with PP No. 71 Tahun 2010 about GAS Accrual Based. Based on the results of the study with indirect observation of the hospital financial statements, it can be concluded that the Dr. R. Sosodoro Djatikoesoemo Hospital don’t apply GAS Based Accrual in the financial reporting. There is a difference between component and posts accounts financial statements presented by the hospital with the PP No. 71 Tahun 2010. Human resource factor has didn’t received socialization became a resistor of didn’t applied that standard implementation.