Analisis Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Pada  Rumah Sakit Umum Daerah Wangaya

Ni Putu Sri Mahayuni

doi:10.32795/hak.v4i2.3300

Ni Putu Sri Mahayuni Universitas Hindu Indonesia

DOI: https://doi.org/10.32795/hak.v4i2.3300

Keywords: Government Accounting Standards, Hospitals, Policy Implementation.

Abstract

Government Regulation (PP) No. 71 of 2010 concerning Full Accrual-Based
Government Accounting Standards (SAP) which is used as a substitute for the
previous regulation, PP No. 24 of 2005 which is temporary. To realize the
implementation of PP 71 of 2010 is not an easy thing, efforts and preparations are
needed starting from increasing resource capabilities, adequate infrastructure,
technology and information systems related to the application of accrual-based SAP.
The aim of this research is to examine how the Government Accounting Standards
based on accrual are put into practice at Wangaya Regional Hospital. The approach
used in conducting this research is qualitative with a descriptive method. The
implementation model used by George Edward III policy implementation model
which prioritizes 4 aspects, namely Communication, Resources, Disposition and
Bureaucratic Structure.This research was conducted using interview techniques
using interview guidelines in the form of points of questions regarding Accrual-Based
SAP Implementation. The results of this study show that Wangaya Hospital, judging
from Edward III's theory, has applied SAP.