Accrual-Based Public Accounting Standard In Indonesia Presentation Of Financial Statements of General Service Agency

Abstract

The purpose of this research is how the implement of the Financial Management Pattern of the Regional Public Service Agency. This type of research is descriptive qualitative. Implementation study is a study of policy studies that lead to the implementation process of a policy. In practice, policy implementation is a very complex process. Financial management applied by RSUD only applies five of the ten financial management stipulated by Permendagri No. 61 of 2007 concerning Technical Guidelines for Financial Management of Regional Public Service Agencies.