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All Journal Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan
Abelia, Putri Kesha
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Economics, Econometrics & Finance

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Implementation of Government Accounting Standards in the Financial Statements of BLUD RSUD dr. RM. Djoelham Binjai Abelia, Putri Kesha; Qintara, Datin; Muda, Iskandar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2133

Abstract

This study analyzes the application of Government Accounting Standards (SAP) in the financial management of the Regional Public Service Agency (BLUD) at RSUD dr. Djoelham Binjai. The scope of the study includes the application of accrual-based accounting principles to financial statements, including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, and Statement of Changes in Equity. The research method used is descriptive qualitative with a deductive approach. Data were collected from secondary sources, including hospital financial reports for 2022-2023, policy documents, and relevant literature. The research findings show that the implementation of SAP in BLUD financial reporting has generally been effective in improving transparency, efficiency, and accountability. However, the study also found some obstacles such as limited human resources in accounting as well as delays in cash flow management. The BLUD system has increased financial flexibility and service productivity in accordance with Permendagri No. 79/2018. The findings indicate the need for improved financial management capacity and stronger coordination between BLUD and local government to optimize public service outcomes.
Systematic Literature Review Regarding Opportunities, Challenges and Effectiveness in Financial Reporting of Public Service Agencies (BLUD) in the Province, Sumatera Utara Abelia, Putri Kesha; Ramadhani Daulay, Kesya Aulia; Prayogi, Sayidina Aditya; Muda, Iskandar; Mulia, Andy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to present a Systematic Literature Review by analyzing the opportunities and challenges regarding the financial reports of regional public service agencies (BLUD) in North Sumatra Province using secondary research methods aimed at obtaining critical and structural research results. The main focus of this study is to uncover the opportunities and challenges in financial reporting by implementing government accounting standards. A systematic literature review was conducted by synthesizing the results of published research by taking the theoretical framework as a reference for writing this research. The results of the synthesis indicate that the opportunities in implementing Regional Public Service Agencies (BLUD) in North Sumatra lie in the flexibility of financial resource management in BLUD by continuously striving to improve public services in providing results regarding the flexibility of patterns in regional financial management of Regional Public Service Agencies (BLUD). There are also very significant challenges regarding financial reporting in North Sumatra, namely the gap in human resource competency related to the implementation of government accounting standards by measuring the limitations of the integration of Accounting information systems. In general, this research method is implemented to achieve opportunities and resolve challenges in the financial reporting of Regional Public Service Agencies (Regions) and optimize the final results of regional financial reports.
Co-Authors Iskandar Muda Mulia, Andy Prayogi, Sayidina Aditya Qintara, Datin Ramadhani Daulay, Kesya Aulia