Luthfiana Ganie, Cindy
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Implementasi Kesesuaian Pencatatan Keuangan pada Pernyataan Standar Akuntansi Pemerintahan Nomor 05 Luthfiana Ganie, Cindy; Wijayanti, Rahma Rina
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 5 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i5.4587

Abstract

Financial information presented in trasparent and accountable and support the concept of good governance. Government Accounting Standards as the basis for reported of financial statements. Health facilities are on of those that need to be reviewed for implementation conformity the inventory accounting records based on Governement Accounting Standards Statement Number 05. The research method used is a qualitative data with interview as data collection technique and documentation of financial statements. The results of the study indicate that the conformity between inventory accounting report in health facilities x has been implemented well.