Analisis Penerapan PSAP No. 13 Tentang Badan Layanan Umum pada Universitas Islam Negeri Syarif Hidayatullah Jakarta

Aditya Novriyan Rizki; Adzkia Rahmania Sausan; Ardha Aulia; Bagas Nur Rachman; Guntur Orni Aulia

doi:10.59581/jka-widyakarya.v1i2.786

Authors

Aditya Novriyan Rizki Universitas Islam Negeri Syarif Hidayatullah
Adzkia Rahmania Sausan Universitas Islam Negeri Syarif Hidayatullah
Ardha Aulia Universitas Islam Negeri Syarif Hidayatullah
Bagas Nur Rachman Universitas Islam Negeri Syarif Hidayatullah
Guntur Orni Aulia Universitas Islam Negeri Syarif Hidayatullah

DOI:

https://doi.org/10.59581/jka-widyakarya.v1i2.786

Keywords:

Government accounting, financial statements, BLU college, financial statement structure, disclosure, financial ratios, performance indicators

Abstract

Higher education is a government entity that has the status of a Public Service Agency. To realize the achievement of improving the quality of education, higher education requires good management. One way is through the implementation of regulations in PSAP No. 13. This study discusses the compatibility between the regulations in PSAP No. 13 with the reality that occurred at Syarif Hidayatullah State Islamic University Jakarta. The result is that Syarif Hidayatullah State Islamic University Jakarta has implemented most of the regulations contained in PSAP No. 13.

References

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Laporan Keuangan Badan Layanan Umum Universitas Islam Negeri Syarif Hidayatullah Jakarta Laporan Keuangan Tahun 2021. (2020). 95.

Presiden RI. (2005). Peraturan Pemerintah RI Nomor 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum.