Analisis Penerapan Akuntansi Keuangan Puskesmas Pada Desa Tualang Kecamatan Tualang Kabupaten Siak

ABSTRACT The purpose of this study was to determine the suitability of accounting application in Tualang Village, Tualang District, Siak Regency with generally accepted accounting principles. The object of research taken by the author in this study is the financial report of the Puskesmas in Tualang Village, Tualang District, Siak Regency in 2018. The types of data needed in the study are: primary and secondary data, data collection using interviews, documentation.Data analysis using descriptive methods The results showed that the financial statements of the Tualang Health Center applied an accrual basis of accounting and were based on double entry records. In the recording, concocting and classifying stages of the Tualang Health Center, it is in accordance with Generally Accepted Accounting Principles. The presentation of the Tualang Health Center's financial statements, namely the presentation of the balance sheet, changes in equity, Budget Realization Report (LRA) and cash flow reports are in accordance with Government Regulation Number 71 of 2010 and Siak Regent Regulation Number 173 of 2018 concerning the second amendment to Regent's Regulation Number 43 of 2015. Overall, the application of accounting in Tualang Village, Tualang District, Siak Regency has not been fully in accordance with Generally Accepted Accounting principles This research has implications for Puskesmas to prepare financial reports in accordance with BLUD financial reports