The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital
This study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting,...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Yayasan Ilomata
2023-04-01
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| Series: | Ilomata International Journal of Tax and Accounting |
| Subjects: | |
| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/717 |
| _version_ | 1797799988367982592 |
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| author | Nurul Latifah Nurdin Haliah Nirwana |
| author_facet | Nurul Latifah Nurdin Haliah Nirwana |
| author_sort | Nurul Latifah Nurdin |
| collection | DOAJ |
| description | This study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting, which is contained in Government Regulation Number 71 of 2010. The hospital which is the object of this research is RSUD Prov. Jawa Timur. This Study uses a quantitative data analysis method and a literature study approach. Sources of data use secondary data in the form performance report BLUD of the official hospital website. The result of this study indicates that the application of the Medicines Inventory Accounting at Regional Public Hospital has been applied in accordance with the government Accounting Standards Statement (PSAP) Number 05. |
| first_indexed | 2024-03-13T04:28:11Z |
| format | Article |
| id | doaj.art-b23dcb22582e4a11ae91dd511d0f1976 |
| institution | Directory Open Access Journal |
| issn | 2714-9838 2714-9846 |
| language | English |
| last_indexed | 2024-03-13T04:28:11Z |
| publishDate | 2023-04-01 |
| publisher | Yayasan Ilomata |
| record_format | Article |
| series | Ilomata International Journal of Tax and Accounting |
| spelling | doaj.art-b23dcb22582e4a11ae91dd511d0f19762023-06-20T01:59:23ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462023-04-014226528210.52728/ijtc.v4i2.717717The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public HospitalNurul Latifah Nurdin0Haliah1Nirwana2Universitas HasanuddinUniversitas HasanuddinUniversitas HasanuddinThis study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting, which is contained in Government Regulation Number 71 of 2010. The hospital which is the object of this research is RSUD Prov. Jawa Timur. This Study uses a quantitative data analysis method and a literature study approach. Sources of data use secondary data in the form performance report BLUD of the official hospital website. The result of this study indicates that the application of the Medicines Inventory Accounting at Regional Public Hospital has been applied in accordance with the government Accounting Standards Statement (PSAP) Number 05.https://www.ilomata.org/index.php/ijtc/article/view/717inventory accountingpsap no. 05medicines inventorygovernment accountingaccounting standards statement |
| spellingShingle | Nurul Latifah Nurdin Haliah Nirwana The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Ilomata International Journal of Tax and Accounting inventory accounting psap no. 05 medicines inventory government accounting accounting standards statement |
| title | The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital |
| title_full | The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital |
| title_fullStr | The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital |
| title_full_unstemmed | The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital |
| title_short | The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital |
| title_sort | application of accounting for medicines inventory based on psap 05 at regional public hospital |
| topic | inventory accounting psap no. 05 medicines inventory government accounting accounting standards statement |
| url | https://www.ilomata.org/index.php/ijtc/article/view/717 |
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