Aprilia Korompis, Sonny Pangerapan and Stanley Kho Walandouw 2023. Analysis of the Application of PSAP No. 13 Concerning Presentation of Public Service Agency Financial Statements at Bhayangkara Tk.III Hospital Manado. Formosa Journal of Applied Sciences. 2, 6 (Jul. 2023), 1427–1436. DOI:https://doi.org/10.55927/fjas.v2i6.4864.