[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-204556-113":3,"detail-sidebar-cat-1-id-113":80,"doc-detail-204556-id":114},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},113,"id","the-role-of-accrual-accounting-in-financial-statement-preparation-during-the-covid-19-pandemic","Peran Akuntansi Akrual dalam Penyusunan Laporan Keuangan pada Masa Pandemi Covid-19","","Penelitian ini mengkaji peran akuntansi akrual dalam penyusunan laporan keuangan RSO pada masa pandemi Covid-19. Fokus kajian mencakup ada tidaknya perubahan proses penyusunan, kendala yang muncul, serta solusi yang diterapkan. Metode penelitian menggunakan wawancara dengan Kepala Sub Bagian Akuntansi dan BMN serta staf akuntansi, didukung catatan lapangan dan dokumentasi. Hasil menunjukkan tidak ada perbedaan penyusunan, dengan kendala terkait akun received lokal dan aset yang belum diregister, termasuk upgrade aplikasi SAIBA.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/id/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/id/template/umum/","Umum",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/id/template/the-role-of-accrual-accounting-in-financial-statement-preparation-during-the-covid-19-pandemic/204556/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/the-role-of-accrual-accounting-in-financial-statement-preparation-during-the-covid-19-pandemic/204556.png","ImageObject",442,249,{"name":42,"@type":43},"Quinn Holloway","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-21","2026-09-05",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Apakah terjadi perubahan dalam penyusunan laporan keuangan RSO selama pandemi Covid-19?","Question",{"text":62,"@type":63},"Penelitian menyatakan tidak terjadi perbedaan dalam penyusunan laporan keuangan selama pandemi Covid-19.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Apa kendala yang dihadapi dalam penyusunan laporan keuangan pada masa pandemi?",{"text":67,"@type":63},"Kendala terkait akun received lokal yang berhubungan dengan sistem akuntansi rumah sakit, aset yang belum diregister, serta kebutuhan upgrade aplikasi SAIBA.",{"name":69,"@type":60,"acceptedAnswer":70},"Solusi apa yang diterapkan untuk mengatasi kendala tersebut?",{"text":71,"@type":63},"Solusi yang diterapkan meliputi revisi SP3B terkait masalah received lokal, melakukan cross-check antara catatan budgeting dan financial, serta menggunakan Excel dengan template SAIBA.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},204556,1789974642,{"code":4,"msg":81,"data":82},"success",[83,87,91,95,99,103,107,111],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":4,"slug":86},178,"Faktur","faktur",{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":4,"slug":90},192,"Formulir","formulir-192",{"id":92,"doc_module":22,"doc_module_name":25,"category_name":93,"show_sort_weight":4,"slug":94},180,"Media Sosial","media-sosial",{"id":96,"doc_module":22,"doc_module_name":25,"category_name":97,"show_sort_weight":4,"slug":98},179,"Poster","poster",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":4,"slug":102},176,"Presentasi","presentasi",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":4,"slug":106},177,"Resume","resume",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":4,"slug":110},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":112,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":113},183,"umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":81,"data":115},{"doc_id":78,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":22,"category_id":112,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":118,"file_id":119,"file_url":120,"file_type":121,"file_size":122,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":123,"language":124,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":125,"faqs":126,"seo_title":127,"seo_description":12,"update_tm":128,"read_time":129},2336474466712,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","PeranAkuntansiAkrual dalam Penyusunan Laporan Keuangan pada Masa  \nPandemi Covid-19  \nAtalia Dezy Amalla1*, Andy Dwi Bayu Bawono1  \n1Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta Jl A. Yani Tromol Pos 1 , Surakarta, 57102, Indonesia  \n[E-mail:](E-mail:1ataliaamalla15@gmail.com)[1](E-mail:1ataliaamalla15@gmail.com)[ataliaamalla15@gmail.com](E-mail:1ataliaamalla15@gmail.com)  \nReceived: Februari 2021; Accepted: Mei 2021; Published: Juni 2021  \nAbstract  \nThis study aims to determine whether there has been a change in the preparation of financial reports managed by RSO during the Covid-19 pandemic, what obstacles occurred in the preparation of financial reports, what solutions were implemented, the process of implementing accounting management, the application of the accrual accounting system at RSO in the future. the covid-19 pandemic. This study uses interview techniques. The resource persons are the Head of the Accounting Subdivision and BMN, and the Accounting Staff. Data analysis techniques were obtained from interviews, field notes, and documentation. The results of this study indicate that there is no difference in the preparation of financial reports during the Covid-19 pandemic, the constraints faced are related to local accounts received related to the hospital accounting system; assets that have not been registered as well as upgrading the SAIBA application, the solution applied is to revise the SP3B regarding problems received locally; cross-check between budgeting and financial records; using excel with SAIBA templates, the management implementation process was not long before and during the pandemic because RSO used a load master and posting system, and the concept of e-government was implemented in RSO.  \nKeywords: accrual accounting, preparation of financial reports during the Covid-19 pandemic.  \nAbstrak  \nPenelitian ini bertujuan untuk mengetahui apakah terjadi perubahan dalam penyusunan laporankeuangan yang dikelola RSO pada masa pandemi covid-19, kendala apa saja yang terjadi dalampenyusunan laporan keuangan, solusi apa yang diterapkan, proses pelaksanaan pengelolaan akuntansi, penerapan sistem akuntansi akrual di RSO pada masa pandemi covid-19. Penelitian ini menggunakan teknik wawancara yang menjadi narasumber adalah Kepala Sub Bagian Akuntansi dan BMN, dan Staf Akuntansi. Teknik analisis data diperoleh dari hasil wawancara, catatan lapangan, dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa tidak terjadi perbedaan dalam penyusunan laporankeuangan pada masa pandemi covid-19, kendala yang dihadapi terkait dengan akun received lokal yang terkait dengan sistem akuntansi rumah sakit; aset yang belum diregister serta upgrade aplikasi SAIBA, solusi yang diterapkan adalah merevisi SP3B tentang masalah received lokal; melakukan cross check antara catatan budgeting dan financial; menggunakan excel dengan template-templat SAIBA, proses pelaksanaan pengelolaan tidakjauh sebelum dan selama pandemi karena RSO menggunakan sistem load master and posting, telah terlaksanakannya konsep e-government di RSO.  \nKata Kunci: akuntansi akrual, penyusunan laporan keuangan pada masa Covid-19.  \nPENDAHULUAN  \nVirus corona atau severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) adalah virus yang menyerang sistem pernapasan. Penyakit karena infeksi virus ini disebut COVID-19. Virus Corona bisa menyebabkan gangguan ringan pada sistem pernapasan, infeksiparu-paru yang berat, hingga kematian. Virus ini menular dari manusia ke manusia apabilamereka saling bersinggungan tanpa mengindahkan jarak aman.  \nIkatan Akuntansi Indonesia (IAI) mengeluarkan pedoman yang bisa dijadikan rujukanoleh entitas bisnis, dalam menyusun laporan keuangan ditengah masa pandemik Corona Virus Disease 2019 (COVID-19) . Menurut IAI, setidaknya ada beberapa penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) yang harus diperhatikan di masa pandemi. Pertama, penerapan PSAK 8 mengenai Peristiwa Setelah Period","cbCaibwBeShwGF1n","https://ap.wps.com/l/cbCaibwBeShwGF1n","pdf",353861,15,"Indonesian","# Pendahuluan\n## Gambaran COVID-19 dan dampaknya\n## Pedoman PSAK di masa pandemi\n# Metode Penelitian\n## Teknik wawancara dan sumber data\n## Analisis data\n# Hasil dan Pembahasan\n## Perubahan penyusunan laporan keuangan\n## Kendala dan solusi selama pandemi","[{\"question\":\"Apakah terjadi perubahan dalam penyusunan laporan keuangan RSO selama pandemi Covid-19?\",\"answer\":\"Penelitian menyatakan tidak terjadi perbedaan dalam penyusunan laporan keuangan selama pandemi Covid-19.\"},{\"question\":\"Apa kendala yang dihadapi dalam penyusunan laporan keuangan pada masa pandemi?\",\"answer\":\"Kendala terkait akun received lokal yang berhubungan dengan sistem akuntansi rumah sakit, aset yang belum diregister, serta kebutuhan upgrade aplikasi SAIBA.\"},{\"question\":\"Solusi apa yang diterapkan untuk mengatasi kendala tersebut?\",\"answer\":\"Solusi yang diterapkan meliputi revisi SP3B terkait masalah received lokal, melakukan cross-check antara catatan budgeting dan financial, serta menggunakan Excel dengan template SAIBA.\"}]","Peran Akuntansi Akrual dalam Penyusunan Laporan Keuangan pada Masa Pandemi Covid-19 | PDF",1788574090,5]