REVIEW JURNAL

IMPLEMENTASI PELAPORAN KEUANGAN

BERBASIS AKRUAL
PADA RUMAH SAKIT UMUM DAERAH
(Studi Kasus pada RSUD Tugurejo Tahun 2018)

Kelompok 7
kelas B
Farah Difa (4317029)

Putri Maysari (4317031) Disusun Oleh

Zulecha Ariskia (4317040)

Alsya Ika Ameilia (4317048)

01
Rumusan Masalah
bagaimana implementasi akuntansi berbasis akrual
pada laporan keuangan RSUD yang berfokus pada
faktor yang timbul saat proses implementasi
akuntansi basis akrual pada laporan keuangan RSUD.
02
Kajian Teori
Rumah sakit merupakan institusi yang kompleks, dinamis,
kompetitif, padat modal dan padat karya, yang multi disiplin
serta dipengaruhi oleh lingkungan yang selalu berubah.
Perubahan paradigma pengelolaan rumah sakit pemerintah yang bersifat sosial-birokratik ke arah business-
like terbuka dengan adanya Undang-Undang nomor 1 tahun 2004 tentang Perbendaharaan Negara yang
memberikan peluang bagi instansi pemerintah yang tugas pokok dan fungsinya memberikan pelayanan
kepada masyarakat untuk dapat menerapkan PPK-BLU.

PPK-BLU memberikan fleksibilitas

pengelolaan keuangan karena masyarakat
dan dunia bisnis bergerak dinamis, sehingga
instansi pemerintah yang melakukan public
services perlu mengikuti kedinamisan
tersebut.
adopsi sistem akuntansi berbasis akrual semakin tersebar luas
pada beberapa organisasi sektor publik di negara berkembang.
Penerapan akuntansi basis akrual di Indonesia disahkan dengan
diterbitkannya PP 71 Tahun 2010 oleh Komite Standar Akuntansi
Pemerintah (KSAP) yang mewajibkan instansi pemerintah pusat
maupun daerah untuk menerapkan basis akrual.
Penggunaan basis akrual pada Badan Layanan Umum (BLU)
pemerintah daerah diawali dengan diterbitkannya Permendagri
61 Tahun 2007 menyatakan BLUD sebagai Satuan Kerja Perangkat
Daerah (SKPD) atau unit kerja pada SKPD di lingkungan
pemerintah daerah menyelenggarakan akuntansi dan laporan
keuangan menggunakan basis akrual.
03
Metode Penelitian
Penelitian ini menggunakan pendekatan kualitatif, untuk
mengetahui implementasi akuntansi berbasis akrual pada
pelaporan keuangan di rumah sakit umum daerah
sebagai organisasi sektor publik.
 W
pengumpulan data dilakukan Lokasi penelitian adalah Rumah
dengan cara: penelitian Sakit Umum Daerah Tugurejo dengan

kepustakaan untuk memperoleh fokus narasumber adalah pihak-pihak

pemahaman topik penelitian, yang terlibat dalam proses pelaporan

keuangan rumah sakit dan terlibat
wawancara yang mendalam
dalam implementasi akuntansi basis
terhadap informan, observasi yang
akrual yaitu pegawai Sub Bagian
dilakukan dengan ikut serta dalam
Akuntansi Direktorat Umum dan

O T
diskusi yang membahas akuntansi
Keuangan RSUD Tugurejo.
akrual dan pelaporan keuangan,
dan melakukan analisis data.
04
Metode Penelitian
Penelitian ini menggunakan pendekatan kualitatif, untuk
mengetahui implementasi akuntansi berbasis akrual pada
pelaporan keuangan di rumah sakit umum daerah
sebagai organisasi sektor publik.
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I love you more than I've ever loved any woman. And I've waited longer for you than

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THANK YOU
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Date ： Enter title Name ： Enter

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