ANALISIS PENERAPAN PSAK No. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT BERSTATUS BADAN LAYANAN UMUM (Studi kasus di RSUD Kota Semarang)

Abstract

The new paradigm of management of state finances should contain at least three rules of public finance management, namely: orientation on results, professionalism, and accountability-transparency. The government issued Peraturan Pemerintah (PP) (PP) No. 23 tahun 2005 tentang Pengelolaan Keuangan BLU. BLU accounting and financial reporting is conducted in accordance with Financial Accounting Standards issued by the association of the accounting profession Indonesia. Based on the similarity character owned BLU, the accounting standard used is the Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45 tentang Pelaporan Keuangan untuk Organisasi Nirlaba. Is PSAK No. 45 can be applied in full in the financial statements BLU? The research method used is descriptive qualitative analysis of qualitative and quantitative analysis. Qualitative comparative analysis to determine the object of research namely Financial Reporting BLU RSUD Kota Semarang with PSAK No. 45, Guidelines for Accounting for Government Hospital, and the Guidelines for Preparation of Business Plan and Budget. Quantitative analysis used to determine the magnitude of the differences that arise. The results of qualitative analysis showed no significant differences for the eight indicators used. The results of quantitative analysis showed no difference in calculations between financial report of BLU RSUD Kota Semarang with PSAK No.45. PSAK No. 45 can be applied in full in the financial statements BLU particularly hospital.