Suchergebnisse

The arrangement and accounting reporting becomes an important component in a governance institution to assess the performance in a financial management which apply PSB (Public Service Board) accounting reporting is governed by laws and regulations in the field of state finances to run a sound business practice, PSB (Public Service Board ) carry out two systems with two standards for the preparation and reporting of accounting in financial governance GAAP (Generally Accepted Accounting Principles) as the standard in the preparation and reporting of accounting for financial reporting BLU (Public Service Board) accrual-based and GAS (Government Accounting Standards) as standard in preparation and accounting reporting of the government agencies with cash toward accrual basis. This research was conducted to understand and interpret how the implementation of the preparation and reporting of accounting PSB (Public Service Board) at Dr. Mohammad HoesinHospital Palembang then figure out what are the problems encountered in the preparation of accounting and reporting, and how the decisions taken by Dr. Mohammad HoesinHospital Palembang in following up the problems that arise, this study is a qualitative research paradigm interpratif research with case study approach. The object of this research is part of the accounting department of Dr. Mohammad Hoesin Palembang with speakers Head of financial accounting along with the associated staff. Data analysis is done with data reduction, understanding and interpretation. The results of the study describes howthe process of preparation and accounting reporting that occurred at Dr. Mohammad Hoesin Hospital Palembang as the implementing agency of PSB (Public Service Board), researchers also found a lot of problems that arise in the preparation and reporting of accounting process on PSB (Public Service Board) governance of Dr. Mohammad Hoesin Hospital Palembang, then the results of this study explain the decisions taken by rational choice theory. Suggestion that is given in this study is that the central government may revise the regulation in the financial governance of PSB (Public Service Board) particularly regardingGeneralServices AgencyHospital.

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.