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Journal articles on the topic 'PSAP implementation'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Arini, Arini, Aljufri Aljufri, and Serly Novianti. "Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province." Indonesian Journal of Economics, Social, and Humanities 4, no. 2 (2022): 85–97. http://dx.doi.org/10.31258/ijesh.4.2.85-97.

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To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information

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Siska, Aprianti Kiagus Zainal Arifin dan Elvi Maryana. "KESIAPAN IMPLEMENTASI PSAP NOMOR 13 PADA RUMAH SAKIT BLUD PROVINSI SUMATERA SELATAN." JURNAL RISET TERAPAN AKUNTANSI 1, no. 2 (2020): 141–55. https://doi.org/10.5281/zenodo.3840840.

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The purpose of this research is to know the Influence of Organizational Commitment, Human Resources Readiness, Infrastructure Facilities and Information Systems on Implementation Readiness of PSAP No. 13 About Representation of Public Service Agency’s Financial Report in South Sumatera Province BLUD Hospital’s. The type of  this  research  is  quantitative  research  using  primary data. Data  collection  was  done by  distributing questionnaires of 39 copies to staff/employees in the finance department. From the 39 questionnai

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Triwidatin, Yuppy, and Rizki Hidayatullah. "Analysis of the Implementation of PSAP No.13 Concerning Presentation of Financial Statements for Regional Public Service Bodies at Cigombong Health Center Bogor." Analysis of the Implementation of PSAP No.13 Concerning Presentation of Financial Statements for Regional Public Service Bodies at Cigombong Health Center Bogor 1, Vol. 1 No. 3 (2023): October 2023 (2024): 12. https://doi.org/10.59890/ijma.v1i3.151.

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This study aims to analyze the presentation of the financial statements of regional public service agencies (BLUD) at the Cigombong Community Health Center, Bogor Regency based on the implementation of PSAP No.13. Comparative qualitative method is a method used to determine the comparison between PSAP No. 13 and the financial reports of Cigombong Health Center, Bogor Regency. data obtained from the implementation of libraries research and fields studies which includes documentation, observations and interviews. The results of the research c ranfie d that presentation of financial statements of

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Julitha Ridha Kusuma and Maulidah Narastri. "Implentasi PSAP Nomor 13 Pada Penyajian dan Akuntabilitas Laporan Keuangan Puskesmas Modopuro." Student Research Journal 1, no. 2 (2023): 68–77. http://dx.doi.org/10.55606/sjryappi.v1i2.168.

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This research was conducted to know the presentation and accountability of UPT Puskesmas Modopuro financial reports when viewed from PSAP No. 13. This study used a qualitative method with data collection techniques in three ways, namely observation, interviews, and documentation. The results of this study indicate that the presentation and accountability of the Modopuro Health Center Financial Report when viewed from PSAP Number 13 has been implemented since 2019 accompanied by a supervisor from the Health Service and its implementation has been carried out by PSAP Number 13.

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Manarisip, Villy Putry Marjelitha, Jenny Morasa, and Stanley Kho Walandouw. "Implementation of Government Accounting Standards Statement (PSAP) Number 05 Concerning Inventory Accounting at the Minanga Community Health Center, Manado City." Asian Journal of Applied Business and Management 3, no. 3 (2024): 215–26. http://dx.doi.org/10.55927/ajabm.v3i3.11062.

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This research evaluates the application of Government Accounting Standards Statement (PSAP) Number 05 concerning inventory accounting at the Minanga Community Health Center, Manado City. PSAP Number 05 regulates the recognition, measurement and disclosure of inventories in government financial reports. The methods used include observation, interviews and document analysis. The research results show that inventory recognition and measurement are in accordance with standards, such as the application of the FIFO method and acquisition costs. However, inventory disclosure in the Notes to Financial

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Qomariyah, Nur Lailatul, and Siti Salama Amar. "ANALYSIS ANALYSIS OF THE FIXED-ASSET ACCOUNTING IMPLEMENTATION IN THE REGIONAL FINANCIAL AND REVENUE MANAGEMENT AGENCY OF PAMEKASAN." Jurnal Ekonomi Pembangunan 12, no. 3 (2023): 146–52. http://dx.doi.org/10.23960/jep.v12i3.2039.

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This research examines the Government Accounting Standards Statement (PSAP) No.07 which is applied to the Regional Financial and Revenue Management Agency of Pamekasan Regency regarding Fixed Assets. The aim is to find out how Fixed Asset accounting in accordance with PSAP No.07 based on Government Regulation No.71 of 2010 is applied and compared in BPKPD Pamekasan Regency. The research was conducted in a qualitative descriptive manner. Interviews, observations and documentation were used to collect data. The results of the research show that BPKPD Pamekasan Regency has complied with and fulfi

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Domingo, Glenna. "Extent of Psychosocial Support Activity Pack Implementation and Psychosocial Status of the Learners in the Public Elementary Schools in Calauag East District, Division of Quezon." Psychology and Education: A Multidisciplinary Journal 40, no. 2 (2025): 206–22. https://doi.org/10.70838/pemj.400205.

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The implementation of the Psychosocial Support Activity Pack (PSAP) in public elementary schools is crucial in fostering students' emotional and social well-being. These structured interventions help learners build resilience, cope with challenges, and enhance their overall mental health. However, limited research exists on its systematic implementation and effectiveness, particularly in the Calauag East District, Division of Quezon. Additionally, the absence of a standardized evaluation tool makes it difficult to measure the intervention’s impact. It also assesses the extent of PSAP implement

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Faizah Wijiyono, Ilma, Wiwik Fitria Ningsih, and Nurshadrina Kartika Sari. "The Role Of PSAP 13-2015 To Achieve Accountability And Transparency Principle In Banyuwangi Regency." PROCEEDING INTERNATIONAL CONFERENCE ON ECONOMICS, BUSINESS AND INFORMATION TECHNOLOGY (ICEBIT) 4 (July 14, 2023): 320–29. http://dx.doi.org/10.31967/prmandala.v4i0.764.

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This study intends to analyze the impact of implementing PSAP No. 13 of 2015 in achieving Accountability and Transparency principles at the Bajulmati Public Health Center as one of the Regional Public Service Agencies in Banyuwangi Regency. The research was conducted using descriptive qualitative methods, with direct interviews with five research informants. The results of the study show that the Bajulmati Health Center has not perfectly implemented PSAP No 13 of 2015, but this implementation has had a positive impact in increasing the accountability and transparency of the Public Health Cente

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Noho, Maryam, and Yuwin Ali. "PENERAPAN PSAP NO. 01 DALAM PERTANGGUNGJAWABAN KEUANGAN DI DESA PENTADIO TIMUR." JSAP : Journal Syariah and Accounting Public 4, no. 1 (2021): 24. http://dx.doi.org/10.31314/jsap.4.1.24-30.2021.

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This study aims to determine the application of the Governmental Accounting Standard Statement (PSAP) No. 01 In Village Financial Accountability in Pentadio Timur Village, Telaga Biru District, Gorontalo District. This type of research uses descriptive research with a qualitative approach by Nazir (2009). The results of this study are that the financial accountability reporting in Pentadio Timur Village, Telaga Biru District, Gorontalo Regency is in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 in the fifth part of article 70 regarding Village financial accountabili

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Panggabean, Elisabet, Jantje J. Tinangon, and Heince R. N. Wokas. "Implementasi PSAP No. 2 dalam laporan realisasi anggaran di Badan Keuangan dan Aset Daerah Kota Manado." Riset Akuntansi dan Portofolio Investasi 3, no. 1 (2025): 91–97. https://doi.org/10.58784/rapi.285.

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Statement of Government Accounting Standards (PSAP) No. 2 in preparing and reporting the Budget Realization Report (LRA) at the Manado City Regional Finance and Assets Agency. The Budget Realization Report is an important component of government financial reports which presents information regarding income, expenditure, surplus/deficit, and funding compared to the budget. This standard requires that the Budget Realization Report be prepared on a cash basis, with income recognized when cash is received and expenses recognized when cash is disbursed. The aim of this research is to determine the

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Nurul Aini Siregar, Saparuddin Siregar, and Wahyu Syarvina. "Analisis Akuntansi Anggaran Pendapatan Belanja Daerah Dalam Laporan Realisasi Anggaran Dan Kesesuaian Panyajian Laporan Terhadap PSAP 02 Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Medan." Jurnal Riset Ekonomi dan Akuntansi 1, no. 4 (2023): 140–51. http://dx.doi.org/10.54066/jrea-itb.v1i4.972.

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This research aims to determine the presentation of the Medan City Government budget realization report prepared by the Medan City BPKAD with reference to PSAP number 02 concerning budget realization reports regulated in Government Regulation Number 71 concerning government accounting standards. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, observation and documentation studies. The data analysis method used is descriptive qualitative with a checklist. This research was conducted at the Regio

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Amaliyah, Dina, Novi Trisnawati, and Rahmawati Rahmawati. "Analysis of the Application of PSAP No. 13 Concerning the Presentation of Financial Statements of the Regional Public Service Board Dr. Saiful Anwar Malang City (Using 2022 Financial Statements with Unaudited Status)." Manajemen & Bisnis Jurnal 9, no. 2 (2023): 1–22. https://doi.org/10.37303/embeji.v9i2.189.

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This research was conducted to answer suggestions in previously published articles, regarding RSUD Dr. Saiful Anwar has not implemented PSAP in his Financial Statements. In addition, this study also aims to analyze new policies regarding the implementation of PSAP 13 policies in the financial reports of one of the public service agencies of Dr. Saiful Anwar. This research uses a type of descriptive qualitative research. The discussion studied in this research is about PSAP 13 Analysis on the presentation of the Financial Report of RSUD Dr. Saiful Anwar. Data was obtained in three ways, namely

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Rindengan, Anatasia Maria Trisilia, and Peter M. Kapojos. "Evaluasi penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 02 tentang Laporan Realisasi Anggaran (Studi kasus pada Kantor Dinas Kepemudaan dan Olahraga Kota Tomohon)." Riset Akuntansi dan Portofolio Investasi 2, no. 2 (2024): 288–98. http://dx.doi.org/10.58784/rapi.190.

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The Budget Realization Report (LRA) is a report that presents information on the realization of income, expenditure, transfers, surplus/deficit, financing, and remaining more/less budget financing, each of which is compared with the budget in one period. In its implementation, budget realization reports always refer to applicable regulations and use applications that have been prepared and proven by documents and even accountability reports.. This study aims to find out and evaluate the application of Government Accounting Standards Statement No. 02 regarding whether or not the presentation of

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Ramadhani, Sabina Fitri, and Rizdina Azmiyanti. "Analisa Perwujudan PSAP No.7 Akuntansi Aset Tetap pada PTN X Kota Surabaya." AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 5, no. 1 (2025): 98–107. https://doi.org/10.37481/jmeb.v5i1.1087.

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The aim of this study is to evaluate the implementation of PSAP No.7 regarding the accounting treatment of fixed assets at PTN.X Surabaya. This research applies qualitative techniques, where interviews are carried out and inventory reports are carried out. The research output shows that the measurement and recognition of fixed assets at PTN.X is in line with PSAP No.07. This can be seen from the fixed assets owned by PTN.X, such as land, tools and machines, which have a useful life of 12 months. The costs of acquiring assets at PTN.X can be calculated reliably and supported by authentic eviden

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Wartini, Martha, Choirul Saleh, and Tjahjanulin Domai. "Pelaksanaan Pernyataan Standar Akuntansi Pemerintah No. 13 (PSAP 13) tentang Penyajian Laporan Keuangan Badan Layanan Umum di Perguruan Tinggi Negeri (Studi pada Badan Layanan Umum Universitas Brawijaya)." Jurnal Ilmiah Administrasi Publik 006, no. 01 (2020): 52–57. http://dx.doi.org/10.21776/ub.jiap.2020.006.01.7.

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Higher Education carries the obligation to improve the competitiveness of the nation through increasing the intellectuality of the nation's successors. Excellent service must be given in order to achieve the vision and mission in improving the quality of education. University autonomy is needed to create more flexible institutional management. One of the autonomy models is the Public Service Agency (BLU). In carrying out its duties, the BLU must use a special pattern in the presentation of its financial statements. The Government Accounting Standards Statement (PSAP) 13 is used to simplify BLU

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Siti Futri Adiningsih, Andy Lasmana, and Yuppy Triwidatin. "Evaluation of the Implementation of Government Accounting Standards Statement (PSAP) Number 07 concerning Fixed Asset Accounting at the Bogor Regency Population and Civil Registration Service (DISDUKCAPIL)." Formosa Journal of Applied Sciences 2, no. 8 (2023): 1945–56. http://dx.doi.org/10.55927/fjas.v2i8.5610.

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This study aims to find out how the implementation of fixed asset accounting and its conformity with the Statement of Government Accounting Standards Number 07 concerning Fixed Asset Accounting at Disdukcapil Bogor Regency. The type of data used is qualitative data. Sources of data used are primary data and secondary data. Data collection was carried out by means of documentation and interviews. The data analysis method used is the descriptive analysis method. The results of this study indicate that the accounting treatment of fixed assets at the Bogor Regency Population and Civil Registry Off

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Marwan, Abid Ramadhan, and Rismawati. "ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NO 07 TENTANG AKUNTANSI ASET TETAP." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 4, no. 1 (2023): 8–16. http://dx.doi.org/10.31949/jaksi.v4i1.3020.

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Abstrak Penelitian ini bertujuan untuk melihat penerapan PSAP pada kantor BPKAD mulai dari kebijakan, sistematika penilaian pengukuran, hingga pengakuan aset pemerntah daerah, metode yang digunakan pada penelitian ini adalah analisis deskriptif komperatif, yaitu peneliti mengumpulkan data yang ada berupa data dari objek penelitian maupun data yang di analisis serta hasil wawancara dengan narasumber, data tersebut dihimpun sehingga mendapatkan kesimpulan dalam menjawab rumusan masalah, dari hasil wawancara dan analisis data yang dilakukan peneliti, pemerintah kota palopo dalam hal ini kan

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Iman Harris Wijaya T., Anggi Pratama, and Oktarini Khamilah. "Evaluation of the Implementation of Fixed Assets Accounting at the North Sumatra DJKN Regional Office based on PSAP No.07 about Fixed Assets Accounting." SIASAT 7, no. 2 (2022): 123–34. http://dx.doi.org/10.33258/siasat.v7i2.116.

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Fixed Assets is one of the important components in the balance sheet that plays a significant role in policy making in government institutions. Therefore, the recording and reporting of fixed assets must comply with government accounting standards. This study aims to evaluate the application of fixed asset accounting at the North Sumatra DJKN Regional Office based on PSAP No. 07 about Fixed Assets Accounting. The method used in this study is a qualitative approach with descriptive analysis that compares the suitability of the application of fixed asset accounting with government accounting sta

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Shakira, Iin, Ernawaty Usman, Sugianto, and Jamaluddin. "Evaluation of Budget Realization in The Financial Statements of Bambalamotu Sub-District Based on PSAP No. 02." Equivalent : Journal of Economic, Accounting and Management 3, no. 2 (2025): 534–41. https://doi.org/10.61994/equivalent.v3i2.944.

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This study aims to examine the budget realization in the financial reports of Bambalamotu Sub-district against the implementation of Government Accounting Standards Statement (PSAP) No. 02. From the analysis, it is seen that even though not all of the items that are needed in PSAP No. 02 are presented-such as revenues, transfers, and net financing-the report preparation has been adapted to the actual fiscal situation of the area and still accommodates the principles of transparency and accountability. These modifications illustrate the necessity for contextualized and flexible application of a

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Ramadito, Arunio. "Accounting for Financial Reporting in Regional Public Service Agency (BLUD) Health Sector." Journal of Accounting Auditing and Business 5, no. 2 (2022): 1–17. http://dx.doi.org/10.24198/jaab.v5i2.38858.

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This study aims to provide an overview of the financial reporting accounting in the Regional Public Service Agency (BLUD). Units analysis are public services in the health sector, namely Regional General Hospital (RSUD) and the Community Health Center (Puskesmas) work unit. In implementing financial reporting accounting, BLUDs must apply reports following Government Accounting Standards Statement (PSAP) Number 13 of 2015 concerning Presentation of Financial Statements for Public Service Agencies (BLU). This study uses a qualitative method by reviewing several literature studies on financial re

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Rohman, Abdul. "Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, no. 4 (2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.

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The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to a

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Faiqotul Himah, Elok, Diana Dwi Astuti, and Mainatul Ilmi. "ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO. 07 TERHADAP PERLAKUAN AKUNTANSI ASET TETAP PADA PEMERINTAH DESA BANJARSARI KECAMATAN BANGSALSARI KABUPATEN JEMBER." JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan 4, no. 2 (2023): 8–21. http://dx.doi.org/10.31967/jakuma.v4i2.960.

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This research was conducted to analyze the application of Government Accounting Standard Statement Number 07 to the accounting treatment of fixed assets at the Banjarsari Village Government Bangsalsari District Jember Regency. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The results of the study show that the Banjarsari Village Government Bangsalsari sub-district Jember Regency has not fully implemented PSAP No. 07. Where, the implementation of the accounting treatment of fixed assets at the Ban

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Sukma, Putri Gandaarum, and Hastuti. "The Effect of Implementation of PSAP and Internal Control System on the Quality of Financial Reports by Refocusing and Reallocating Budgets as Moderators." International Journal of Arts and Social Science 5, no. 6 (2023): 282–89. https://doi.org/10.5281/zenodo.7754712.

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The type of subject data and main data sources included in this study would be used in a descriptive quantitative research. The target population for this study is all OPD in Pemalang Regency, and also the sample employed was purposeful sampling. A questionnaire was used to collect data, with a total of 40 respondents drawn from a sample of 5 OPD. The regression analysis approach with moderating variable is used in this study. A regression test is used to assess the independent variable's influence on the dependent variable, as well as whether the moderating variable can strengthen or dimi

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Syahputera, Riza, and Padriansyah Padriansyah. "ANALISIS KOMPARATIF IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH TERHADAP PENYUSUNAN PELAPORAN KEUANGAN BADAN LAYANAN UMUM DAERAH PADA RUMAH SAKIT UMUM DAERAH DI KABUPATEN MUSI BANYUASIN." Bilancia : Jurnal Ilmiah Akuntansi 7, no. 3 (2023): 712. http://dx.doi.org/10.35145/bilancia.v7i3.1843.

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ABSTRACT In improving the management system in government hospitals in managing more able to apply business concepts in a healthy manner. PP No. 74 of 2012 and Permendagri No. 79 of 2018 explicitly state that there are substantive, technical and administrative requirements for BLU, including hospitals and other health service organizations. Administrative requirements in accordance with PP No. 74 of 2012 and Permendagri No. 79 of 2018 are the following documents: Statement of ability to improve service performance, finance and benefits for the community; governance patterns (hospital by law an

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Nuribadah and Muksalmina. "PENEGAKAN HUKUM PEMILU DI INDONESIA DALAM MEWUJUDKAN PEMILU YANG ADIL, TRANSPARAN, DAN BERKUALITAS." ENLEKTURER: Journal of Islamic Studies 2, no. 2 (2024): 125–47. https://doi.org/10.71036/ejis.v2i2.350.

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The number of cases of violations that occurred in the process and implementation of elections, both administrative violations, election crimes, violations of the election organizers' code of ethics, Disputes between Election Participants (PSAP), Election Contestant Disputes with Election Organizers (PSPP). This research was created to analyze election law enforcement in Indonesia, with a focus on disputes that occur between election contestants (PSAP), disputes between election contestants and election organizers (PSPP), which are based on constitutional law, associated with theories which is

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Fatimah, Nor Siti, Maulida Hirdianti Bandi, and Radna Nurmalina. "Analisis Perlakuan Aset Tetap PSAP No. 07 Tahun 2010 di Kantor Desa Sumber Makmur." Equivalent : Journal of Economic, Accounting and Management 2, no. 2s (2024): 108–15. https://doi.org/10.61994/equivalent.v2i2s.780.

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Abstract : This study aims to analyze the treatment of fixed assets in accordance with Government Accounting Standards Statement No. 07 of 2010 concerning assets at Sumber Makmur Village Office, Takisung District. This research was conducted to see the suitability of the application of Government Accounting Standard No. 07 of 2010 in the implementation of village fixed asset management for Fixed Asset Recognition, Measurement, Subsequent Measurement at Initial Valuation, and Recognition of Fixed Assets. The analysis method used is descriptive qualitative. The data used in this study are the In

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Sedlar, Urban, James Winterbottom, Bostjan Tavcar, Janez Sterle, Jaka Cijan, and Mojca Volk. "Next Generation Emergency Services Based on the Pan-European Mobile Emergency Application (PEMEA) Protocol: Leveraging Mobile Positioning and Context Information." Wireless Communications and Mobile Computing 2019 (March 24, 2019): 1–10. http://dx.doi.org/10.1155/2019/1408784.

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In this paper, we analyze requirements of next generation 112 emergency services in the era of ubiquitous mobile devices and sensors and present the design, implementation, and piloting results of our testbed, which was developed within the H2020 project NEXES. The system leverages a multihop location-aware PEMEA routing network that finds the geographically closest responsible public service answering point (PSAP) and supports cross-border application roaming. Our reference mobile implementation utilizes multiple device and network-based positioning technologies, which, combined, both outperf

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Wijiyono, Ilma Faizah, Nurshadrina Kartika Sari, and Wiwik Fitria Ningsih. "ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO 13 TAHUN 2015 PADA PENYAJIAN LAPORAN KEUANGAN UNIT PELAYANAN TEKNIS DAERAH (UPTD) PUSKESMAS BAJULMATI DI KABUPATEN BANYUWANGI." RISTANSI: Riset Akuntansi 4, no. 1 (2023): 32–52. http://dx.doi.org/10.32815/ristansi.v4i1.1688.

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This research was conducted to analyze the application of the Statement of Government Accounting Standards Number 13 of 2015 to the Presentation of Public Health Center Financial Reports as a form of Public Service Agency. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The results showed that the Bajulmati Health Center had not implemented PSAP No.13 of 2015 properly and correctly. In its implementation, the presentation of the financial reports of the Bajulmati Health Center uses Banyuwangi Regen

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Mandiangan, Olivianti Mentari, Jantje Janny Tinangon, and Olivia Yulieta Megi. "Analisis penerapan Standar Akuntansi Pemerintahan Nomor 02 tentang Laporan Realisasi Anggaran pada Kantor Dinas Sosial Kabupaten Kepulauan Sangihe." Riset Akuntansi dan Portofolio Investasi 3, no. 1 (2025): 291–99. https://doi.org/10.58784/rapi.306.

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The purpose of this study is to determine and evaluate the implementation of Government Accounting Standard Number 02 in the Budget Realization Report by the Social Service of Sangihe Islands Regency. This study utilizes both qualitative and quantitative data. Qualitative data refers to non-numerical information collected through focus group discussions, interviews, and observations. Meanwhile, quantitative data consists of measurable information that can be calculated and analyzed on a numerical scale. Since the Social Service does not generate income and does not carry forward SiLPA/SiKPA (s

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Fadhilah, Reni Oktavia, and Fitra Dharma. "The relationship between statements of government accounting standards, internal control systems, and human resources on the quality of financial reports: A literature review." Asian Journal of Economics and Business Management 2, no. 3 (2023): 327–35. http://dx.doi.org/10.53402/ajebm.v2i3.377.

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The aim of this research is to analyze the management and quality of financial report. The research method we uses is by using systematic review. Through searching for articles in the SINTA journal database, this research identified significant findings related to implementing PSAP, Government Internal Control System, and Human Resources competency on the quality of financial reports in the regional government, cooperative and Public Service Agency sectors. Various existing studies highlight the positive impact of implementing accounting standards and SPIP on the quality of financial reports,

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Hasanah, Shovi, Diana Dwi Astuti, and Lia Rachmawati. "Analisis Penerapan PSAP No.01 Tahun 2010 Terhadap Laporan Pertanggungjawaban Aparat Desa Dalam Pengelolaan Keuangan Dana Desa Di Kecamatan Bangsalsari Jember." JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan 4, no. 1 (2023): 36–47. http://dx.doi.org/10.31967/jakuma.v4i1.675.

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ABSTRACT This study aims to find out whether villages in Bangsalsari District have implemented Government Accounting Standard Statement No. 01 on the accountability reports of village officials in managing village fund finances and to find out how the procedures made by villages in Bangsalsari sub-district in presenting village financial accountability reports. The type of research used in this research is qualitative research. The data used in this study are primary and secondary data. Data collection techniques were carried out using interview techniques and documentation studies. This resea

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Mutia, Nafa Farha, I. Gusti Ketut Agung Ulupui, and Petrolis Nusa Perdana. "Analisis Pengelolaan dan Perlakuan Akuntansi Aset Tetap di Desa Jatiwangi Kecamatan Cikarang Barat Kabupaten Bekasi." Jurnal Akuntansi, Perpajakan dan Auditing 5, no. 3 (2024): 385–502. http://dx.doi.org/10.21009/japa.0503.02.

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This research aims to determine the implementation of village asset management and the application of fixed asset accounting in Jatiwangi Village, West Cikarang District, Bekasi Regency. Data analysis in this research was guided by Permendagri No. 01 of 2016 and PP No. 71 of 2010 Statement No. 07. This research is a type of qualitative research with a descriptive approach, used primary data by conducting direct interviews with six informants, and secondary data in the form of documents owned by Jatiwangi Village related to village asset management and fixed asset accounting. The results of thi

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Iskandar Sam, Misni Erwati, and Muhammad Febriansyah. "Analisis Sistem Akuntansi Keuangan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kabupaten Sarolangun." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 3, no. 2 (2024): 90–104. http://dx.doi.org/10.30640/inisiatif.v3i2.2257.

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This research aims to analyze the regional financial accounting system at the Sarolangun district regional financial and asset management agency office. This research lasted for 3 months. This research is qualitative research, while the data sources used in this research consist of secondary data sourced from information at the research site, scientific journals and books related to the research object and primary data obtained directly from respondents or those who are sample in this study. Data analysis in this research used the Miles & Huberman Interactive analysis technique. The result

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Abdullah, Julie, Wahyudin Hasan, and Azwar Djarangkala. "Penyusutan Aset Tetap Kenderaan Bermotor." Gorontalo Accounting Journal 4, no. 2 (2021): 197. http://dx.doi.org/10.32662/gaj.v4i2.1786.

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Fixed assets of motorized vehicles have a relatively short useful life compared assets such as structures and buildings. Besides from that, this object is very prone to loss, damage, and constant depreciation. To minimize the risk in estimating depreciation of fixed assets on a time frame scale, good asset plan is necessary. The goal of this article is to find out which Bone Bolango Regency Financial and Asset Management Agency manages the depreciation of motorized vehicle in the financial statements. The analysis tool use the straight-line method to assess fixed assets, as well as the method

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Lelono, Wijoseno, and Dodik Siswantoro. "Evaluasi Atas Implementasi Pernyataan Standar Akuntansi Pemerintahan Nomor 13 Pada BLUD Puskesmas Kawasan Terpencil." Jurnal Akademi Akuntansi 6, no. 4 (2023): 538–65. http://dx.doi.org/10.22219/jaa.v6i4.29515.

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Purpose: This study aims to evaluate the suitability of accounting and presentation of BLUD Puskesmas Financial Statements with the Statement of Government Accounting Standards Number 13, and identify the role of financial guidance carried out by the Health Office and the Regional Financial Management Officer (PPKD). Methodology/approach: This research was conducted at BLUD Puskesmas X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis and interviews Findings: The results showed that the condition of the present

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Desmiwerita and Ebit Bimas Saputra. "ANALYSIS OF CASH FLOW REPORTS IN ASSESSING FINANCIAL PERFORMANCE AT THE PESISIR SELATAN DISTRICT HEALTH OFFICE." Dinasti International Journal of Management Science 1, no. 2 (2019): 181–90. http://dx.doi.org/10.31933/dijms.v1i2.53.

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The Pesisir Selatan District Health Office Technical Implementation Unit that has been determined to apply the Financial Management Pattern of the BLUD Work Unit is given in the form of flexibility or flexibility to apply sound business practices to optimally improve health services to the community. Testing the hypothesis in this paper by using a comparison of the value of the test sign with the test table sign. The results of the study found (1) The evaluation of cash flow performance through the current liability ratio in the South Pesisir District Health Office is not good, so the departme

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Abramson, Tobi, Jackie Berman, Karen DeBell, and Christina Hatten. "MENTAL HEALTH AS A FORTITUDE FACTOR." Innovation in Aging 8, Supplement_1 (2024): 1069. https://doi.org/10.1093/geroni/igae098.3436.

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Abstract NYS’ Geriatric Mental Health Act has led to the establishment of a series of Geriatric Demonstration grants. To build fortitude, this round of grants focuses on the development of a Partnership to Support Aging in Place (PSAP) as a model to provide in-community services and supports to address unmet behavioral health, physical health, aging, and social support needs of older adults. The triple partnership of providers includes three core service areas: (1) OMH licensed mental health services (2) OASAS licensed SUD service providers (3) NYS Area Agency on Aging (AAA). The grant compone

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Syahfitri, Melia, Arnida Wahyuni Lubis, and Muhammad Arif. "Penerapan Standar Akuntansi Pemerintahan Dalam Pertanggungjawaban Keuangan Desa ( Studi Kasus Pada Desa Sei Silau Timur Kecamatan Buntu Pane Kabupaten Asahan)." Jurnal Manajemen Akuntansi (JUMSI) 4, no. 2 (2023): 387–95. http://dx.doi.org/10.36987/jumsi.v4i2.5006.

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This study aims to determine the application of accounting procedures for East Sei Silau Village in presenting village financial statements, to determine the application of SAP No. 01 in East Sei Silau Village, to determine the quality of management of East Sei Silau Village financial accountability reports and to determine the application of accountability and transparency systems in East Sei Silau Village financial accountability. The type of research used is qualitative. The subjects of this study were the Village Head, Secretary and Treasurer of East Sei Silau Village. The data obtained ar

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Devi, Sunitha, I. Gede Arya Wigarba, Nyoman Trisna Herawati, and I. Nyoman Putra Yasa. "A comparison between PSAK 71 and PSAK 55 in the banking industry." Jurnal Ekonomi dan Bisnis 24, no. 1 (2021): 173–88. http://dx.doi.org/10.24914/jeb.v24i1.4382.

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Economic activities ascending from the use of PSAK 55 (Statement of Financial Accounting Standards) are alleged to be the cause of the Indonesian bank system instability when facing the global financial crisis in 2008. PSAK 55 results in CKPN (allowance for impairment losses) allocation on a procyclical nature. Therefore, it is expected that PSAK 71 implementation avoids procyclical CKPN that does not reflect sustainable financial performance. The current study is conducted to test the effectiveness of PSAK 71 implementation in hindering procyclical and credit crunch mitigation. The study’s po

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Simanjuntak, Samuel, Reni Oktavia, Lindrianasari Lindrianasari, Ninuk D. Kesumaningrum, and Reni Oktavia. "ANALISIS PERBANDINGAN REGULASI DI SEKTOR PERTANIAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 TENTANG PERTANIAN." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 2 (2020): 254–65. http://dx.doi.org/10.31258/jc.1.2.254-265.

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    Implementation of PSAK 69 Agriculture was second year implemented, since 1 January 2018. Mostly, every new regulation have a pro and contra for assumed this regulation. PSAK 69 is the hope of agriculture business actors regarding the clarity of regulations that accommodate agricultural business activities. Because before PSAK 69 was inforced, there is no regulation can accommodate the agriculture business on specific. So, this study wants to explain how implementation PSAK 69 for annual report in many agriculture companies, and give an explaination what’s the differ

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Joesanna, Aurellia Kevin, and Fadilla Cahyaningtyas. "Implementation Analysis of Inventory Accounting at CV. Vivace." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 8, no. 1 (2024): 20–30. http://dx.doi.org/10.30741/assets.v8i1.1241.

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Inventory management is of paramount importance for trading companies, necessitating meticulous oversight to prevent potential losses. Adhering to inventory accounting principles is crucial, as failure to do so can result in critical errors. PSAK 14, established by the Indonesian Institute of Accountants (IAI), provides a comprehensive framework for these principles. Companies, such as CV Vivace in the entertainment industry, must scrutinize their inventory practices in strict accordance with PSAK 14 to ensure accuracy and compliance. This research adopts a multifaceted approach, incorporating

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Abidah, Asiska Nur, Putri Hadiyanti Pratiwi, Ulil Albab, and Binti Nur Asiyah. "The Implementation Of PSAK No. 109 On The Accounting Of ZIS Institutions In Indonesia." Perisai : Islamic Banking and Finance Journal 8, no. 1 (2024): 54–74. http://dx.doi.org/10.21070/perisai.v8i1.1687.

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Artikel ini membahas tentang implementasi PSAK 109 pada lembaga ZIS di Indonesia. Zakat merupakan salah satu ibadah penting dalam Islam, dan dapat menjadi pilar utama dalam menegakkan keadilan pada kehidupan bermasyarakat serta meningkatkan kesejahteraan umat. Jika dilihat secara demografis mayoritas penduduk Indonesia adalah beragama Islam, hal tersebut menjadikan potensi penghimpunan dana zakat juga akan besar. Secara realita menunjukkan bahwa potensi zakat yang besar dapat diterapkan sesuai harapan terlebih dengan adanya PSAK 109 yang membantu mempermudah dalam pencatatan dana zakat, infak,

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Parashtiwi, Ninggar. "Risk Based Banking Financial Performance Impact on PSAK 71 Implementation (Study at Bank Mega Tbk.)." Terbuka Journal of Economics and Business 2, no. 2 (2021): 41–51. http://dx.doi.org/10.33830/tjeb.v2i2.2547.

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This study to examine the effect of PSAK 71 to banking performance based on Bank Mega Tbk. Banking performance component is risk profile, good corporate governance, earnings, and capital. The research data used secondary collected through the documentation method. The data collection used library research. The results of this study showed that risk profile with NPL ratio and LDR ratio had an impact decrease in the percentage ratio after PSAK 71. Good corporate governance have not an impact after PSAK 71. Earnings with ROA ratio and ROE ratio have not an impact after PSAK 71, but BOPO rat

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Janie, Dyah N. A., and Yulianti Yulianti. "NONPROFIT ORGANIZATION FINANCIAL REPORTING STANDARDS IMPLEMENTATION IN CHURCH." Fokus Ekonomi : Jurnal Ilmiah Ekonomi 18, no. 2 (2023): 228–38. http://dx.doi.org/10.34152/fe.18.2.228-238.

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This research was conducted in a church as a nonprofit organization operating in the religious field. This study aimed to analyze the application of PSAK No. 45 in financial reporting in a church. This study uses a descriptive qualitative analysis method, which is a study that describes and compares data obtained by observation, interviews, and documentation and analyzes using triangulation techniques. Informant research is based on the principle of appropriateness and adequacy. The basis of the principle of informants in this study was three people. The results showed that the adoption of PSA

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Cahyono, Anang Sugeng, Soesilo Zauhar, Tjahjanulin Domai, and Suryadi. "Implementation of Child Protection Services Through Integrative Service Unit Integrative Child Social Protection." Journal of Law and Sustainable Development 11, no. 11 (2023): e384. http://dx.doi.org/10.55908/sdgs.v11i11.384.

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Objective: Children are valuable assets for the nation, but their traumatic patterns affect character formation. The government must address social problems to build a respected future generation. Tulungagung Regency, East Java Province, is the first district in Indonesia that is serious about advocating for children's social issues by inaugurating the Integrative Child Social Protection Integrated Service Unit (ULT PSAI). The research aims to investigate the role of the local government in developing an integrative service model to handle cases of social problems of children in Tulungagung Re

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Adellya Putri Rezanti, Ela Tri Arisma, Indah Dwi Astuti, Gita Nur Walida, and Ardyan Firdausi Mustoffa. "Impact of The Implementation of PSAK 72 and Psak 73 on Financial Performance: Study Literature Review." JRAK (Jurnal Riset Akuntansi dan Bisnis) 9, no. 1 (2023): 191–200. http://dx.doi.org/10.38204/jrak.v9i1.1139.

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This study was conducted with the aim of analyzing the impact of the implementation of PSAK 72 and PSAK 73 on financial performance. This study uses the literature review method from search results related to the application of PSAK 72 and PSAK 73 to financial performance. The research data is in the form of secondary data obtained from electronic databases such as Publish or Perish 7 and using manual searches via Google Scholar. The population in this study were 21 articles with a sample of 12 articles taken by purposive sampling technique. Based on the results of the research, it shows that

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Antari, Wulan Dwi, Triana Anggraini, and Reni Rosita*. "Analysis of Bank Health Before and After the Implementation of Pernyataan Standar Akuntansi Keuangan (PSAK) 71." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 12, no. 1 (2022): 42–50. http://dx.doi.org/10.34010/jika.v12i1.6721.

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The change in the implementation of PSAK 55 to PSAK 71 at the beginning of 2020 is an important event that has occurred in the banking industry, with this research aims to see whether there are differences in the soundness of banks before and after the application of PSAK 71 to Conventional Banks listed in the Indonesia Stock Exchange (IDX) in 2019-2020. Taking the sample of 31 banks was selected through purposive sampling. Using a non-parametric test namely, the Wilcoxon rank sign range test, assessed by the SPSS v.22. Bank soundness level is measured using Risk Profile, Good Corporate Govern

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Suryanti, Heni. "Implementation of PSAK 73: Study of Financial Ratios of PT Aneka Tambang, Tbk." International Journal of Social Service and Research 3, no. 11 (2023): 2860–67. http://dx.doi.org/10.46799/ijssr.v3i11.602.

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This research aims to analyze changes in PSAK regarding rent, which affects financial performance at PT Aneka Tambang Tbk. Implementing PSAK 73 requires lessees to classify operating leases into finance leases except for short-term leases and assets with a low basis. Lessees with future operating lease commitments must capitalize the lease assets and liabilities. Lease capitalization causes assets and liabilities to increase and equity to decrease in the statement of financial position while net profit in the comprehensive income statement increases. This is because the expenses that arise fro

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Rante, Yohanis. "Analysis of the Financial Report of Pegunungan Bintang, Papua Province." Asian Journal of Economics, Business and Accounting 23, no. 17 (2023): 136–46. http://dx.doi.org/10.9734/ajeba/2023/v23i171049.

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Aims: This study aims to examine Financial Audit Agency's (BPK) opinion in the Audit Results Report on the accountability of Local Government Financial Reports (LKPD) in Pegunungan Bintang for solutions to regional governments to develop regional Vision & Mission. Study Design: This study uses quantitative data. Quantitative data, namely data that can be measured in the form of numbers. This study analyzes and make observation in the field about findings violations against the Pegunungan Bintang District Governments. Place and Duration of Study: This research was conducted in Pegunungan Bi

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Gusti Ngurah Agung Suaryana, I., Naniek Noviari, and I. Gusti Ayu Eka Damayanthi. "The impact of Indonesian financial accounting standard implementation, credit risk, and credit restructuring on allowance for credit losses in Indonesia." Banks and Bank Systems 17, no. 3 (2022): 177–87. http://dx.doi.org/10.21511/bbs.17(3).2022.15.

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This study examines the impact of the implementation of the Indonesian Financial Accounting Standard, credit risk, and credit restructuring on the formation of Allowance for Credit Losses (ACL) of commercial banks listed on the Indonesia Stock Exchange. The formation of ACL is regulated in PSAK 71 which is part of the Indonesian Financial Accounting Standard. The implementation of PSAK 71, and credit risk are expected to increase the ACL of commercial banks, however, credit restructuring programs will reduce the ACL. The research population is commercial banks listed on the Indonesia Stock Exc

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