Analysis of Accrual-Based Government Accounting Standards Application to The Financial Reports of Regional Public Service Agency (BLUD)

The purpose of this study was to find out that the presentation financial reports at BLUD Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer Regulation Number 71 2010 concerning and Permendagri 79 2018 Regional Public Service Agencies. research method used a qualitative descriptive approach by comparing theory practice presenting reports, data collection techniques observation, interviews documentation. results show (1) 7 accrual-based component indicators its management has implemented SAP on an accrual basis presents Budget Realization Reports (LRA), Balance More (LSAL), Statement Cash Flows (LAK), Sheet, Operational Report (LO), Changes Equity (LPE), Notes Financial Statements (CaLK). (2) staff have PNS status but are not professionals sector, so it can be said they fully what regulated