Analisis Dampak Laporan Keuangan Ganda SAK dan SAP Terhadap Efisiensi Proses Dan Waktu Pelaporan Keuangan Rsud Simpang Lima Gumul Kediri

Siti Nur Haliza, Mohammad Iqbal Firdaus

Abstract


As a regional public service agency (BLUD), RSUD Simpang Lima Gumul Kediri is required to prepare financial statements by applicable regulations, namely the Financial Accounting Standards (SAK) and Government Accounting Standards (SAP). However, in implementation, several issues arise, including differences in recording systems, account structures between the two standards, special treatment of fixed asset depreciation and revenue/expense accounts, and manual document archiving. This study aims to analyze the impact of preparing financial statements based on SAK and SAP on the efficiency of the financial reporting process and time at RSUD Simpang Lima Gumul Kediri. The method used is a qualitative descriptive approach with data collected through interviews, observation, and document study, then analyzed using data reduction techniques. The research results indicate that the preparation of dual financial statements impacts the efficiency of the financial reporting process and time, such as prolonging the report preparation process, causing data inconsistency, and reducing the security of financial documents. Therefore, strategic efforts are necessary, including the implementation of an integrated accounting system, such as the E-Blud application, the development of practical reporting guidelines, and the digitalization of the archiving system, to enhance the efficiency of financial reporting processes and timelines at regional hospitals.

Keywords


Financial Accounting Standards (SAK); Government Accounting Standards (SAP); BLUD Financial Reporting

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References


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DOI: https://doi.org/10.24167/jemap.v8i2.13787

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