ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA PUSKESMAS SEMPAJA TAHUN ANGGARAN 2018

Authors

  • Wahyuni Kumala Sari
  • Erni Setiawati Universitas Widya Gama Mahakam Samarinda

DOI:

https://doi.org/10.24903/obor.v3i2.1426

Keywords:

Accountability Accounting, The Performance, Effectiveness

Abstract

This study aims to determine whether the accounting for accountability For the use of the expenditure budget that has been given by the government to the community health center has been carried out economically and effectively and to analyze the achievement of the performance of budget management and accountability for the use expenditure budget in samarinda city sempaja community health center in carrying out and funding organizational activities.

The analytical method used in this research is quantitative research using measurement effectiveness analysis and economic analysis. The data used in this study are reports on budget work plans and plans for implementing activities as well as reports on implementing budget activities. Data collection techniques used in this research are field research including interview and document studies and literature review.

The results of the analysis of this study are based on calculation data of effectiveness analyzing and economic analysis by analyzing the budget, realization and the target of its activities shows that accountability accounting in achieving the performance of sempaja community health center in 2018 has been carried out quite effectively and economically in accounting for the implementation of targeted activities and funding for puskesmas activities sempaja

References

Abbas, M. A. (2019). Metodologi Penelitian. CV. KAAFFAH LEARNING CENTER. Parepare
Bastian, I. (2008). Akuntansi Kesehatan. PT. Glora Aksara Pratama. Jakarta
Bastian, I. (2010). Akuntansi Sektor Publik Suatu Pengantar. Erlangga. Jakarta
Halim, A. (2007). Akuntansi Keuangan Daerah. Salemba Empat. Jakarta
Howen, H. &. (2001). Manajemen Biaya. Salemba Empat. Jakarta
IKAPI. (2011). Standar Akuntansi Pemerintah RI Nomor 71 Tahun 2010. Fokusmedia. Bandung
KALTIM, B.-P. D. (2019, November Rabu). Mengenal Kebijakan DAK Fisik dan DAK Non Fisik. https://pauddikmaskaltim.kemdikbud.go.id/mengenal-kebijakan-dak-fisik-dan-dak-nonfisik/.
Mahmudi. (2013). Akuntansi Sektor Publik. UII Press Yogyakarta, Cetakan Kedua. Yogyakarta
Mahmudi. (2016). Akuntansi Sektor Publik. UII Press . Yogyakarta
Mahsun. (2006). Pengukuran Kinerja Sektor Publik. BPFE. Yogyakarta
Mahsun, M. (2006). Akuntansi Sektor Publik. Bumi Aksara. Jakarta
Mardiasmo. (2009). Akuntansi Sektor Publik. CV. Andi OFFSET. Yogyakarta
Muhammad, F. (2009). Pengelolaan Keuangan Daerah. PT. Indeks Permata Puri Media. Jakarta
Pendidikan, D. (2019). Efektivitas Adalah. https://www.dosenpendidikan.co.id/efektivitas-adalah/.
Permendegri. (2016). Pedoman Pengelolaan Barang Milik Daerah. www.djpk.kemenkeu.go.id. Jakarta
Siregar, B. ( 2017). Akuntansi Sektor Publik. UPP STIM YKPN Edisi II, Cetakan Pertama. Yogyakarta
Siregar, B. (2015). Akuntansi Sektor Publik. Sekolah Tinggi Ilmu Manajemen YKPN Cetakan Pertama. Yogyakarta:
Sujarweni, V. W. (2019). Metode Penelitian Bisnis & Ekonomis. PUSTAKA BARU PRESS. Yogyakarta
Sujarweni, W. (2015). Akuntansi Sektor Publik. Penerbit Pustaka Baru Press. Yogyakarta
Wahyuni, M. S. (2006). Metodologi Penelitian Bisnis. ANDI OFFSET. Yogyakarta
Wijaya, A. M. (2010). Bantuan Operasional Kesehatan (BOK) bagi Puskesmas dan Jaringannya. www.infodokterku.com/index.php/en/.

Downloads

Published

2021-10-30

How to Cite

Kumala Sari, W., & Setiawati, E. (2021). ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA PUSKESMAS SEMPAJA TAHUN ANGGARAN 2018. OBOR: Oikonomia Borneo, 3(2), 57–75. https://doi.org/10.24903/obor.v3i2.1426

Issue

Section

Articles

Most read articles by the same author(s)

1 2 > >>