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ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT UMUM DAERAH (Studi Kasus di RSUD Tarakan Provinsi Kalimantan Utara)

Azmi, Ilham (2017) ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT UMUM DAERAH (Studi Kasus di RSUD Tarakan Provinsi Kalimantan Utara). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to describe the financial report of Regional General Hospital (RSUD) Tarakan Provinsi kalimantan utara which has been applied so far and assess the suitability of PSAK No. 45 in financial reporting hospitals Tarakan North Borneo as the hospital serves as a public service Agency. This type of research is qualitative, descriptive. Method of data collection in this study using data on the financial statements of the period 2015 and interviews. Result from this research show that financial reporting RSUD Tarakan Provinsi Kalimantan Utara refers to legal of Finance Department Number. 76/PMK.05/2008 regulate about financial reporting General Service Corporation (BLU). Regulation of the Minister of finance contains Operational Reports, balance sheet, cash flow statement, and notes to financial statements (CaLK). Basis of accounting used was Acrual Basis as applied by the provincial Government of North Borneo. From the results of the qualitative analysis using eight indicators show there is no significant distinction, just that there is a difference the mention of the name, the more simple and tailored to their needs. The conclusion to be drawn, PSAK No. 45 can be applied in full for the financial statements the BLU especially hospitals.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201310170311107
Keywords: Hospital, BLU, PSAK. No. 45, Non - Profit Organization, Financial Report
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 15 Feb 2019 03:02
Last Modified: 15 Feb 2019 03:02
URI : http://eprints.umm.ac.id/id/eprint/44295

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