Vol. 4, Issue 2 (2019)
Evaluation of the implementation of accrual-based financial statements (Study at the Ulin General Hospital in the South Kalimantan Province of Indonesia)
Author(s): Muhammad Tri Atmaja, I Gusti Nyoman Yudiana, Muhammad Anshar Nur
Abstract: This study aims to determine the implementation of the preparation of accrual-based financial statements at the Ulin Regional General Hospital of the Province of South Kalimantan, Indonesia. The research method uses a descriptive-qualitative approach. Data is collected through interviews and documentation. The data used is sourced from secondary data (books, regulations, and other official documents) and primary data (interviews with respondents). Data analysis is by comparing between what should be and what has been done in the preparation of accrual-based financial statements at the Ulin Regional General Hospital of South Kalimantan Province, Indonesia. The results showed that the preparation of accrual-based financial statements at the Ulin Regional General Hospital in the Province of South Kalimantan was able to present 7 (seven) financial reports well, assisted by two application systems namely Accounting Information Systems (SIA) and Regional Financial Management Information Systems (SIPKD), this is also evidenced by the Unqualified Opinion (WTP) of the Supreme Audit Agency. There are a few obstacles to the system that are still being updated to improve financial statement presentation, so there is no need to manually add additional items. And there is still a wrong input transaction, even though after the audit report the Audit Board can be corrected immediately.