EFEKTIVITAS PENERAPAN PSAP 13 PADA BADAN LAYANAN UMUM DI PUSKESMAS TEGAL BINANGUN PALEMBANG

PRATAMA, MUHAMAD RIZKY and Burhanuddin, Burhanuddin and Daud, Rochmawati (2019) EFEKTIVITAS PENERAPAN PSAP 13 PADA BADAN LAYANAN UMUM DI PUSKESMAS TEGAL BINANGUN PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Public Service Agency is an institution within the Government established to provide services to the public in the form of the supply of goods and / or services sold without prioritizing seeking profit and conducting its activities. In the 2016 Minister of Finance Regulation, the Public Service Agency work unit is required to use PSAP No. 13 in the preparation of Financial Statements. This is supported by PMK No. 220 / PMK.05 / 2016 article 11 which states that the preparation of the financial statements of public service bodies began to be carried out in the preparation and submission of financial statements of public service bodies in 2016. This research was conducted at the Tegal Binangun Public Health Center which is engaged in providing health services. Based on the results of research that the application of accounting standard statement number 13 at the Tegal Binangun Public Health Center has applied the standards set by the government at 95% which shows very effective results even though this health center is a newly established health center.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	PSAP 13, Puskesmas
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4563 not found.
Date Deposited:	20 Jan 2020 08:11
Last Modified:	20 Jan 2020 08:11
URI:	http://repository.unsri.ac.id/id/eprint/24598

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