G, Methania Vebi.
(2020)
Analisis Perlakuan Akuntansi Aset Tetap Pada RSUD Kota Dumai.
Other thesis, Universitas Islam Riau.
Abstract
Dumai City Hospital is a regional public hospital owned by the Dumai City government which is engaged in services. Dumai City Hospital requires an important role of fixed assets for the sustainability of each hospital activity. Fixed assets owned by Dumai City Hospital, namely; land, buildings and buildings, equipment and machinery, irrigation roads and networks, other fixed assets, and construction in progress. The formulation of the problem in this study is: whether the accounting treatment of fixed assets at Dumai City Hospital is in accordance with the General Acceptable Accounting Principles. This study aims to determine the suitability between generally accepted accounting principles and the fixed asset accounting treatment used by the Dumai City Hospital. Based on the results of the study, it was found that the Dumai City Hospital recorded the acquisition price of fixed assets without paying attention to other costs associated with the purchase of these fixed assets. For the depreciation of fixed assets, Dumai City Hospital uses the straight-line method, but Dumai City Hospital does not pay attention to the date of acquisition of the fixed assets. On expenditures during the life of fixed assets, Dumai City Hospital does not differentiate between income expenditures and capital expenditures. Regarding the disposal of fixed assets, Dumai City Hospital does not write off any damaged or unusable assets and does not pay attention to any gains or losses. For the whole it can be concluded that the accounting treatment of fixed assets at the Dumai City Hospital is not in accordance with the General Acceptable Accounting Principles.
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