KRITIK ATAS PELAKSANAAN STANDAR AKUNTANSI RUMAH SAKIT SYARIAH

Abstract

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