Rachmawati, - (2017) Studi Fenomenologi Atas Implementasi Akuntansi Berbasis Akrual Pada Badan Layanan Umum Daerah Rsud Dr. Saiful Anwar Malang. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memperoleh pemahaman yang mendalam mengenai makna pengimplementasian akuntansi berbasis akrual berdasarkan pengalaman para pengelola keuangan di RSUD Dr. Saiful Anwar Malang (RSSA). Melalui fenomenologi Husserl, bahwa
English Abstract
This research is aimed to obtain deep understanding about the meaning of accrual based accounting implementation based on financial management experience in Saiful Anwar hospital. Through Husserl's phenomenology, the implementation of accrual-based accounting is interpreted as "making us uncertain" and "complicated" which ultimately leads to the awareness that the presence of accrual-based accounting is interpreted as one of the "needs" to control all operational activity in Saiful Anwar hospital. In the facts, implementing accrual-based accounting in RSSA has not been fully applicable, especially in financial filing report based on SAK. It is because the obstacle coming from the internal itself. One of the obstacles faced in implementing these standards is the accounting system that has not been integrated with all units in RSSA so as to affect the accuracy and speed of time in the preparation of the financial statements of RSSA due to the preparation of financial statements are still done manually.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.835/RAC/s/2017/041706904 |
| Uncontrolled Keywords: | ACCRUAL BASIS ACCOUNTING, HOSPITAL - ACCOUNTING, INDONESIA - MALANG |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.8 Accounting for enterprises engaged in specific kinds of activities > 657.83 Services and professional activities |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 16 Aug 2017 06:16 |
| Last Modified: | 01 Dec 2020 02:53 |
| URI: | http://repository.ub.ac.id/id/eprint/1400 |
![[thumbnail of Rachmawati.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
Rachmawati.pdf Restricted to Registered users only Download (1MB) |
Actions (login required)
 |
View Item |