ANALISIS SISTEM AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN RUMAH SAKIT DAERAH KALABAHI KABUPATEN ALOR

The purpose of this study is to analyze how the accounting system and the quality of financial statements of Kalabahi Regional Hospital, Alor Regency. This study uses descriptive research with a qualitative approach. Data sources in this study are primary data and secondary data. The results of this study show that the accounting system of Kalabahi Regional Hospital has fulfilled the principles of the accounting system, so that the resulting financial statements have provided complete information about types, assets, liabilities and other information. However, the transparency of financial statements at Kalabahi Regional Hospitals has limited access to external hospitals so that financial statement information can be accessed if you directly meet the hospital's financial department.