E-Jurnal Akuntansi Universitas Udayana
Vol 31 No 2 (2021)

Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha)

A.A. Sagung Intan Kesuma Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Ketut Muliartha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)

Article Info

Publish Date
22 Feb 2021

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.

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Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...