PERLAKUAN AKUNTANSI ASET TETAP PADA RUMAH SAKIT ISLAM JEMURSARI SURABAYA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SUWANDI, MAY HARDIANA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-05-17 08:46:25
Abstract :
Fixed assets are tangible property owned by companies that are meant not for sale, but to help the company's operating activities and has a useful life of more than one year. Similarly, the Islamic Hospital Jemursari Surabaya is one company that is engaged in the service, a lot of use of fixed assets is an investment company in the form of infrastructure and facilities. Based on the above, the purpose of this study was to determine how the accounting treatment of fixed assets in the RSI Jemursari, namely to create a final report entitled "Accounting Treatment of Fixed Assets In Jemursari Surabaya Islamic Hospital". The method used in this research is the method of observation and interviews, a method that is carried out by means of research directly and record the information required in order to obtain accurate data and by way of question and answer with the finance department to obtain data related to the problems examined. Based on these results, how the acquisition of fixed assets in Jemursari RSI is by way of cash purchases. Depreciation methods used RSI Jemursari is straight-line method. Keywords:Accounting treatment, Fixed assets
Fixed assets are tangible property owned by companies that are meant not for sale, but to help the company's operating activities and has a useful life of more than one year. Similarly, the Islamic Hospital Jemursari Surabaya is one company that is engaged in the service, a lot of use of fixed assets is an investment company in the form of infrastructure and facilities. Based on the above, the purpose of this study was to determine how the accounting treatment of fixed assets in the RSI Jemursari, namely to create a final report entitled "Accounting Treatment of Fixed Assets In Jemursari Surabaya Islamic Hospital". The method used in this research is the method of observation and interviews, a method that is carried out by means of research directly and record the information required in order to obtain accurate data and by way of question and answer with the finance department to obtain data related to the problems examined. Based on these results, how the acquisition of fixed assets in Jemursari RSI is by way of cash purchases. Depreciation methods used RSI Jemursari is straight-line method. Keywords:Accounting treatment, Fixed assets
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