EFEKTIVITAS PENERAPAN PERATURAN MENTERI KEUANGAN NO. 76/PMK.05/2008 TENTANG PEDOMAN AKUNTANSI DAN PELAPORAN KEUANGAN BADAN LAYANAN UMUM PADA PUSKESMAS BERSTATUS BADAN LAYANAN UMUM DI PUSKESMAS TALANG RATU PALEMBANG

UTARI, SEPTIA and Saftiana, Yulia and Ferina, Ika Sasti (2014) EFEKTIVITAS PENERAPAN PERATURAN MENTERI KEUANGAN NO. 76/PMK.05/2008 TENTANG PEDOMAN AKUNTANSI DAN PELAPORAN KEUANGAN BADAN LAYANAN UMUM PADA PUSKESMAS BERSTATUS BADAN LAYANAN UMUM DI PUSKESMAS TALANG RATU PALEMBANG. Undergraduate thesis, University of Sriwijaya.

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Abstract

Penelitian ini bertujuan untuk menilai efektivitas penerapan Peraturan Menteri Keuangan No.76/PMK.05/2008 tentang Pedoman Akuntansi dan Pelaporan Keuangan Badan Layanan Umum di Puskesmas Talang Ratu Palembang. Alat analisis yang digunakan adalah Peraturan Menteri Keuangan No.76/PMK.05/2008 tentang Pedoman Akuntansi dan Pelaporan Keuangan Badan Layanan Umum, yaitu dengan cara membandingkan Pedoman Akuntansi dan Pelaporan Keuangan di Puskesmas Talang Ratu Palembang dengan Peraturan Menteri Keuangan No.76/PMK.05/2008 tentang Pedoman Akuntansi dan Pelaporan Keuangan Badan Layanan Umum. Hasil penelitian menunjukkan bahwa pelaporan keuangan Puskesmas Talang Ratu Palembang belum benar-benar efektif karena ada 5 hal yang belum sesuai dengan Peraturan Menteri Keuangan nomor 76./PMK.05/2008. Kata kunci: Laporan Keuangan, Badan Layanan Umum, Akuntansi, Peraturan Menteri Keuangan No. 76/PMK.05/2008

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Laporan Keuangan, Badan Layanan Umum, Akuntansi, Peraturan Menteri Keuangan No. 76/PMK.05/2008.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs. Elly Suryani
Date Deposited:	25 Feb 2021 01:43
Last Modified:	25 Feb 2021 01:43
URI:	http://repository.unsri.ac.id/id/eprint/43298

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