ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT UMUM DAERAH SIDIKALANG BERSTATUS BADAN LAYANAN UMUM

Abstract

This study aimed to describe the financial statements of Regional Hospital (RSUD) of Sidikalang based on (1) PSAK No. 45, (2) Peraturan Menteri Keuangan Nomor 76/PMK.05/2008, and (3) Kepmenkes RI No 1981/Menkes/SK/XII/2010 at The Regional General Hospital of Sidikalang. The study was conducted in Regional General Hospital of Sidikalang which located at West Wirosaban Street rumah sakit , with research subject is finance and accounting staff division of Regional General Hospital of Sidikalang. Data collection techniques were used that trough documentations and interviews. Data analysis method used in this study is descriptive qualitative by comparing the theories and the practice in the preparation of financial statements organization. The results showed that (1) there are 2 indicators in the financial statements of Regional General Hospital of Sidikalang  do not accordance with PSAK No. 45, but in generally, Regional General Hospital of Sidikalang has applied PSAK No. 45 in it’s financial statements well; (2) Regional General Hospital of Sidikalang has provided the financial statements based on regulation for public service agency (BLU) that is the guidelines of accounting and financial reporting of public service agency according to Peraturan Menteri Keuangan Nomor 76/PMK.05/2008 and Kepmenkes RI No 1981/Menkes/SK/XII/2010.