Analysis of the Application and Compliance of PSAP No.13 Regarding the Presentation of BLU Financial Statements at Puskesmas Lima Puluh

Financial reports are very important for companies, so companies are obliged to make financial reports according to applicable standards. This research was conducted with the aim of knowing the presentation financial reports of BLU UPT's Puskesmas Lima Puluh and its suitability were reviewed from PSAP Number 13. To obtain in-depth and accurate results, this research focused on UPT. Puskesmas Lima Puluh in Batubara Regency. This research uses a qualitative method with a descriptive approach, collecting data in three ways, namely observation, interviews and documentation. The analysis technique used in this research is the Dean J. Champion method. The results of this research indicate that the presentation of UPT's financial reports. Limapuluh Community Health Center has three reporting components, namely BOK (Health Operational Assistance), JKN (National Health Insurance), and PAD (Regional Original Income). In accordance with PSAP Number 13, the UPT financial report. The Fifty Health Center in 2023 is not yet as it should be, even though there are several posts in its components which are almost in accordance with the results of calculations using the Dean J. Champion method, namely 21.05%.