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All Journal E-JURNAL AKUNTANSI
A.A. Sagung Intan Kesuma Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha) A.A. Sagung Intan Kesuma Dewi; Ketut Muliartha
E-Jurnal Akuntansi Vol 31 No 2 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i02.p02

Abstract

This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study approach. Data obtained through documentation, observation, and in-depth interviews. The results in this study indicate that Universitas Pendidikan Ganesha has referred to PSAP Number 13. There are several obstacles found in the preparation of the financial statements which are, 1) the understanding of human resources in the use of the accrual basis is not yet comprehensive 2) the used of decentralized system in financial management creates an biased information. Keywords: PSAP Number 13; Financial Reports; Public Service Agency.
Co-Authors I Ketut Muliartha RM