Mekanisme Pencatatan dan Laporan Keuangan Dana BPJS Rumah Sakit Jiwa Daerah Atma Husada Mahakam Tinjauan PSAP 13

Ranti Ananda Fabian 1 Elfreda Aplonia Lau Catur Kumala Dewi

Abstract


This study aims to determine the mechanism for recording BPJS funds and the preparation of financial statements at the Atma Husada Mahakam Hospital in 2019 and 2020.

The theory used in this research is public sector accounting, especially regarding the recording of BPJS funds and the preparation of financial reports. The analytical tool used in this research is comparative descriptive analysis and tested using the Dean J. Champion formula.

          The results of this study indicate that RSJD Atma Husada Mahakam Hospital records BPJS funds in accordance with the provisions of PSAP 13, namely the first claim is recognized as income in the Operational Report and the second claim payment is recognized as income in the Budget Realization Report. Furthermore, regarding PSAP 13's review of the financial statements of RSJD Atma Husada Mahakam that in compiling its financial statements it has complied with the standards currently applied. Where both have 100% percentage criteria in the Dean J. Champion formula.

Keywords


Recording, Reporting, BPJS Funds

References


Amil, A. Muhammad. 2017. Mekanisme Pencatatan Dana BPJS dalam Laporan Keuangan Rumah Sakit Umum Sinjai Tinjauan PSAK No. 45. Skripsi. Makassar: Jurusan Akuntansi Universitas Islam Negeri Alauddin Makassar.

Bastian, Indra. 2010. Akuntansi Sektor Publik : Suatu Pengantar. Jakarta: Penerbit Erlangga.

Champion, Dean J. 1990. Basic Statistic For Socian Research. Adition, New York : Mac Media

Halim, Abdul. 2014. Akuntansi Sektor Publik : Akuntansi Keuangan Daerah. Jakarta : Salemba Empat.

Peraturan Menteri Keuangan Nomor 217 Tahun 2015 tentang Pernyataan Standar Akuntansi Pemerintah Nomor 13 tentang Penyajian Laporan Keuangan Badan Layanan Umum


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