TINJAUAN AKUNTANSI PENDAPATAN DAN BELANJA PADA DINAS KESEHATAN KABUPATEN ALOR TAHUN 2021

Abstract

The Alor District Health Office is an accounting entity that manages budgets, assets, and liability reports that carries out accounting and presents financial reports that must be based on accounting standard rules and applicable regulations as in Government Regulation No. 77 of 2020. The purpose of this study is to review and analysis of income and expenditure accounting at the Alor District Health Office. This study uses a qualitative method with a descriptive approach, namely by analyzing data related to the accounting treatment of income and expenditure. The data used in the form of primary data obtained from interviews and secondary data obtained from the Health Office of Alor district then compare the conformity with Government Accounting Standards (SAP) and applicable regulations. The results showed that the accounting treatment of income and expenditure at the Alor District Health Office was in accordance with SAP and applicable regulations. However, in terms of the presentation there are still things that are not appropriate or still have shortcomings, this can be seen from the incomplete or less detailed presentation in explaining the income and expenditure.

Keywords: Income and Expenditure Accounting, Health Service, Treatment