Analisis Penerapan PSAP No. 13 Tentang Badan Layanan Umum pada Universitas Islam Negeri Syarif Hidayatullah Jakarta
DOI:
https://doi.org/10.59581/jka-widyakarya.v1i2.786Keywords:
Government accounting, financial statements, BLU college, financial statement structure, disclosure, financial ratios, performance indicatorsAbstract
Higher education is a government entity that has the status of a Public Service Agency. To realize the achievement of improving the quality of education, higher education requires good management. One way is through the implementation of regulations in PSAP No. 13. This study discusses the compatibility between the regulations in PSAP No. 13 with the reality that occurred at Syarif Hidayatullah State Islamic University Jakarta. The result is that Syarif Hidayatullah State Islamic University Jakarta has implemented most of the regulations contained in PSAP No. 13.
References
Komite Standar Akuntansi Pemerintah. (2009). Peraturan Menteri Keuangan Republik Indonesia Nomor 217 Tahun 2015 Tentang Pernyataan Standar Akuntansi Pemerintahan Berbasis Akrual Nomor 13 Tentang Penyajian Laporan Keuangan Badan Layanan Umum. Standart Akuntansi Pemerintahan No. 13 Tentang Penyajian Laporan Keuangan BLU.
Laporan Keuangan Badan Layanan Umum Universitas Islam Negeri Syarif Hidayatullah Jakarta Laporan Keuangan Tahun 2021. (2020). 95.
Presiden RI. (2005). Peraturan Pemerintah RI Nomor 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum.
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