Evaluasi Atas Penyajian Laporan Keuangan Nirlaba Sebagai Dasar Perhitungan Zakat Pada Rumah Sakit Medika Permata Hijau ( MPH )

Handayani, Sherly Tri (2010) Evaluasi Atas Penyajian Laporan Keuangan Nirlaba Sebagai Dasar Perhitungan Zakat Pada Rumah Sakit Medika Permata Hijau ( MPH ). S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This research is the evaluation of financial statement presentation as the basis for the calculation of non-profit charity in Medika Permata Hijau Hospital (MPH). Purpose of this research is to determine whether the financial statement presentation Medika Permata Hijau Hospital (MPH) in accordance with PSAK No. 45: Financial Reporting for profit organization as the basis for the calculation of non-profit charity. This research was using of the descriptive kualitative and kuantitative comparative. The results of this study will show that the evaluation of the income statement after deducting charity is better than before the application of non-profit charity calculation on Medika Permata Hijau Hospital (MPH). Net profit amounted to Rp 6,823,776,116 - after the issuance of charity to Rp 6,653,181,731.1 for the period of 2008-2009.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 10 160
Call Number: SE/AK/10/269
NIM/NIDN Creators: 43206010102
Uncontrolled Keywords: ZAKAT, presentation of financial statements, the calculation of charity Medika Permata Hijau (MPH).
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 19 May 2010 14:37
Last Modified: 29 May 2017 04:32
URI: http://repository.mercubuana.ac.id/id/eprint/23138

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