Studi Fenomenologi Atas Implementasi Akuntansi Berbasis Akrual Pada Badan Layanan Umum Daerah Rsud Dr. Saiful Anwar Malang

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
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