Evaluasi Perlakuan Akutansi Terhadap Aktiva Tetap Berdasarkan Psak No.16 (Study Kasus Pada RSIA Muhammadiyah Taman Puring - Jakarta Selatan

Rahman, Abdur (2010) Evaluasi Perlakuan Akutansi Terhadap Aktiva Tetap Berdasarkan Psak No.16 (Study Kasus Pada RSIA Muhammadiyah Taman Puring - Jakarta Selatan. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT On The basis of this thesis background, the writer entitled “Accounting Treatment Evaluation towards Fixed Assets based on PSAK number 16 (A Case Study on Muhammadiyah Taman Puring Hospital located in South Jakarta). The purpose of this research is to find out how far the application of accountancy concerning fixed assets and its depreciation based on Financial Accountancy Standard No. 16 committed by the hospital. Besides that, It is also intended to find out how the hospital stopped and released its fixed assets and its presentation in financial report. To do the research, the writer applied descriptive analysis method to the interpretation, categorizing, gaining, discontinuance, release and depreciation of fixed assets and its presentation in the hospital’s financial report in the year of 2007. The research results showed that the accounting practice to the fixed assets and its depreciation in the hospital has been implemented well although there are still deficiencies which have to be completed and elaborated by the hospital’s management. The treatment having accorded with PSAK number 16 is in form of interpretation and the categorizing of fixed assets, recognition and the gaining of fixed assets. The discontinuance of fixed assets, its depreciation and its presentation in the hospital’s financial report. Meanwhile, the treatment which is not suitable with PSAK number 16 is in the form of the discontinuance and the release of fixed assets including the expenses from the gaining of the hospital’s fixed assets. For that reason, the hospital should have fixed its system on its fixed assets. The assets management should have been done well to the hospital. As a result, the parties having interests to the financial report will not misunderstand to make decision.

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