EVALUASI ATAS PENERAPAN LAPORAN KEUANGAN BADAN LAYANAN UMUM DAERAH BERBASIS SAK DAN SAP PADA RSUD PALEMBANG BARI

PUTRI, TRI AYU KENCANA and Saftiana, Yulia and Tjandrakirana DP, Rina (2018) EVALUASI ATAS PENERAPAN LAPORAN KEUANGAN BADAN LAYANAN UMUM DAERAH BERBASIS SAK DAN SAP PADA RSUD PALEMBANG BARI. Undergraduate thesis, Sriwijaya University.

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Abstract

Hospital as a Public Service Agency is created to give a good quality health servics with low prices, so it can make costumers satisfied. Because of it, Hospital as a Public Service Agency needs a good financial management. Hospital as a Public Service Agency is an agency that is gave independence to manage their financial by theirself. Because of it, financial report is important to be created well and qualified with standars. By the regulation, Hospital as a Public Service Agency’s financial report is created based on Financial Accounting Standards and Government Accounting Standards. Hospital of Palembang BARI has became Public Service Agency for a year, but it’s financial report is not 100% qualified yet with the standars.The research shows that Hospital of Palembang BARI financial report was prepared in accordance with the Financial Accounting Standards and Government Accounting Standards. The insufficiencies of Accounting officers remain the major challenge to achieve the dead line to submit financial report as set by the standards.This research objectives are to identify and evaluate Hospital of Palembang BARI financial report based on Financial Accounting Standards and Government Accounting Standards. The research design is descriptive evaluative.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Evaluation, Hospital as a Public Service Agency, financial report, Financial Accounting Standards, Government Accounting Standards
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
H Social Sciences > HJ Public Finance > HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc.
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Dies Meirita Sari
Date Deposited: 09 Oct 2019 04:24
Last Modified: 09 Oct 2019 04:24
URI: http://repository.unsri.ac.id/id/eprint/11268

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