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All Journal Journal of Audit and Tax Synergy
Shelfina Gowitri
Universitas Prima Indonesia

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Analisis Penerapan Akuntansi Rumah Sakit dalam Penyusunan Laporan Keuangan Sesuai dengan PSAK 45 dan PSAK 72 Jennice; Catherine Valencia Lee; Eilen Luskie; Novita Angel Yang; Shelfina Gowitri; Shelina; Tetty Tiurma Uli Sipahutar
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.128

Abstract

Hospitals, as entities providing public services, must ensure their financial reporting aligns with applicable standards to maintain transparency, accountability, and compliance. This study examines the implementation of hospital accounting practices at Mokoyurly Kab. Buol Hospital in preparing financial statements based on PSAK 45 (Financial Reporting for Non-Profit Organizations) and at Hermina Hospital, Medan based on PSAK 72 (Revenue from Contracts with Customers) using a literature review method. It focuses on how PSAK 45 guides the classification of restricted and unrestricted funds and how PSAK 72 addresses revenue recognition from diverse income sources, including patient services, insurance, and government subsidies. By reviewing relevant literature like journal articles, this study identifies the challenges and opportunities associated with implementing these standards in hospitals. The analysis highlights the importance of aligning accounting practices with PSAK requirements and identifies best practices for overcoming obstacles, such as ensuring accurate revenue measurement and effective fund allocation. The findings contribute to a broader understanding of the role of accounting standards in improving financial reporting quality in the healthcare sector, particularly in non-profit organizations like Mokoyurly Kab. Buol and Hermina hospital.
Co-Authors Catherine Valencia Lee Eilen Luskie Jennice Novita Angel Yang Shelina Tetty Tiurma Uli Sipahutar