Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Formosa Journal of Applied Sciences (FJAS)
Sonny Pangerapan
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of the Application of PSAP No. 13 Concerning Presentation of Public Service Agency Financial Statements at Bhayangkara Tk.III Hospital Manado Aprilia Korompis; Sonny Pangerapan; Stanley Kho Walandouw
Formosa Journal of Applied Sciences Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i6.4864

Abstract

This study aims to analyze the suitability of the preparation and presentation of public service agency financial reports at Bhayangkara Tk.III Manado Hospital based on PSAP No. 13. The type of research used is descriptive qualitative. The results of this study indicate that Bhayangkara Hospital Tk.III Manado has implemented PSAP Number 13 as a whole in the preparation and presentation of financial reports on an accrual basis, namely an accounting recording technique where the recording is made when a transaction occurs even though cash has not been received, so as to be able to present transparent financial information and accurate and accountable. One of the important factors supporting the preparation and presentation of financial reports at Bhayangkara Tk.III Manado Hospital is including and presenting LRA, Balance Sheet, LO, LPE, LAK, LP SAL, CaLK., in the procedures for studying financial reports at Bhayangkara Tk.III Hospital Manado
Co-Authors Aprilia Korompis Stanley Kho Walandouw