Analisis Kualitas Pelaporan Keuangan dalam Upaya Meningkatkan Akuntabilitas Laporan Keuangan di Puskesmas Bantargadung
DOI:
https://doi.org/10.30640/akuntansi45.v5i2.3360Keywords:
Quality, Financial Reporting, AccountabilityAbstract
This research was conducted to determine the quality of financial reporting and the level of accountability of financial reports at the Bantargadung Community Health Center, Sukabumi Regency. This research uses a qualitative method using an associative descriptive approach. The results of this research show that the Bantargadung Community Health Center has implemented Government Accounting Standards (SAP) in preparing its financial reports, but in preparing its financial reports the Bantargadung Community Health Center lacks human resources from accounting personnel so that the level of accountability in the financial reports at the Bantargadung Community Health Center is less than optimal.
References
Martani, D. (2019). Akuntansi keuangan menengah berbasis PSAK (E. S. Suharsi, Ed.; 2nd ed.).
Nur Afiah, N., Mulyani, S., & A.A. (2020). Akuntansi pemerintah daerah berbasis accrual pada entitas akuntansi (Cik Basir, Ed.; 1st ed.). https://books.google.co.id/books?hl=en&lr=&id=XtjuDwAAQBAJ&oi=fnd&pg=PP1&dq=konsep+akuntansi+pemerintah&ots=zcDWMPKKWO&sig=lY8cxFwQ3FmJGAbh_3oiQg3rl2Y&redir_esc=y#v=onepage&q=konsep%20akuntansi%20pemerintah&f=false
Rompas, F. V., & Kindangen, W. D. (2022). Analisis kualitas laporan keuangan pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 6(1), 461–468.
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