Analysis of the Application of PSAP No. 13 Concerning the Presentation of Financial Statements of the Regional Public Service Board Dr. Saiful Anwar Malang City (Using 2022 Financial Statements with Unaudited Status)

Abstract

This research was conducted to answer suggestions in previously published articles, regarding RSUD Dr. Saiful Anwar has not implemented PSAP in his Financial Statements. In addition, this study also aims to analyze new policies regarding the implementation of PSAP 13 policies in the financial reports of one of the public service agencies of Dr. Saiful Anwar. This research uses a type of descriptive qualitative research. The discussion studied in this research is about PSAP 13 Analysis on the presentation of the Financial Report of RSUD Dr. Saiful Anwar. Data was obtained in three ways, namely Documentation, Interviews, and Observations. The results of this study indicate that the presentation of the financial statements prepared by RSUD Dr. Saiful Anwar has implemented PSAP 13 as a whole. However, there are several differences in terms of presentation in the Operational Report section, these differences are due to RSUD Dr. Saiful Anwar is a hospital that is included in the BLUD category which is directly supervised by SKPD, where each application and practice must be following direct orders from SKPD (Regional Government Work Unit). However, these differences are not a problem, and RSUD Dr. Saiful Anwar continues to do according to what should be implemented. RSUD Dr. Saiful Anwar in presenting his financial statements is done on two bases, namely cash basis and accrual basis. This is done because it refers to the Regulation of the Minister of Finance Number 217/PMK.05/2015 concerning PSAP 13 Government Accounting Standards concerning the presentation of Financial Reports to Regional Public Service Agencies and the Policies contained in the SAP.