ANALISIS PENYAJIAN LAPORAN KEUANGAN PUSKESMAS PENANGGAL DALAM PENERAPAN PP NO. 71 TAHUN 2010

Authors

  • Ninik Aisah ITB WIdya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita STIE WIdya Gama Lumajang
  • Deni Julianasari STIE WIdya Gama Lumajang

Keywords:

Analysis, Financial Statements, Accounting

Abstract

The purpose of this study was to assess the suitability of testing the financial statements of the Penanggal Health Center with Government Regulation no. 71 of 2010. The type of research used in analyzing the presentation of the Financial Statements of the Penanggal Health Center in the application of PP No. 71 of 2010 is descriptive quantitative research. Financial statements are basically the end result of the accounting process for a certain period which is the result of collecting financial data that can be used as a tool for users in assessing the financial performance of local governments so that they can make the right decisions. The research used in analyzing the presentation of the Financial Statements of the Penanggal Health Center in the application of PP No. 71 of 2010 is descriptive quantitative research. Based on Government Regulation Number 71 of 2010 that must exist in the presentation of financial statements, namely: Budget Realization Report (LRA), Balance Sheet, Operational Report (LO), Report on Changes in Equity (LPE), Report on Changes in Budget Over Balance (SAL) and Notes on Financial Statements (CaLK) ) while in the financial statements of the Penanggal Health Center there is no Notes on Financial Statements (CaLK). Notes on the Financial Statements at the Penanggal Health Center have been presented systematically. Notes on the Financial Statements at the Penanggal Health Center include an explanation or detailed list or analysis of the value of an item presented in the Budget Realization Report, Balance Sheet, and Cash Flow Statement.

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Published

2021-06-10

Issue

Vol. 3 No. 4 (2021): Juni 2021

Section

Articles

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