KRITIK ATAS PELAKSANAAN STANDAR AKUNTANSI RUMAH SAKIT SYARIAH

Abd Rohman Taufiq, Aglis Andhita Hatmawan

Abstract


Abstrak: Kritik atas Pelaksanaan Standar Akuntansi Rumah Sakit Syariah. Tujuan dilakukannya penelitian ini adalah untuk mengetahui penerapan standar akuntansi di rumah sakit Syariah (RSS) khususnya pada empat unsur dalam laporan keuangan entitas syariah (kegitan komersial, sosial, syariah dan keuangan lainnya). Metode yang digunakan adalah deskriptif kuantitatif dengan sampel sebanyak 100 RSS tipe B yang terdaftar di perhimpunan RSS di Indonesia. Penelitian ini menemukan bahwa hanya sebagian kecil RSS yang menerapkan  unsur pengungkapan sumber keuangan lainnya. Oleh karena itu, pihak regulator pelru memberikan pengawasan dan sanksi kepada RSS yang belum mengimplementasikan standar keuangan sesuai prosedur.

 

Abstract: Critique of the Implementation of Islamic Hospital Accounting Standards. The purpose of this research is to determine the application of accounting standards in Sharia hospitals, especially on the four elements in the financial statements of Islamic entities (commercial, social, Islamic and other financial activities). The method used is descriptive quantitative with a sample of 100 sharia B-class hospitals registered in the Association of sharia hospitals in Indonesia. This study found that only a small proportion of sharia hospitals apply other financial source disclosure elements. Therefore, the regulator needs to provide supervision and sanctions to sharia hospitals that have not implemented financial standards according to procedures.


Keywords


akuntansi syariah; laporan keuangan; rumah sakit syariah; standar akuntansi

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.2.26

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