EVALUASI PENERAPAN METODE BASIS CASH TOWARDS ACCRUAL DI RS JIWA Dr. RADJIMAN WEDIODININGRAT LAWANG
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Institusion
Universitas Muhammadiyah Malang
Author
Rosa, Marvita Widya Silvia
Subject
HB Economic Theory
Datestamp
2012-06-29 06:15:33
Abstract :
Title: “Evaluation of Cash Towards Accrual Base Method in Dr. Radjiman Wediodiningrat Psychotic Hospital Lawang†(Marvita Widya Silvia Rosa, Dra. Hj. Siti Zubaidah., MM.Ak; Drs. Achmad Waluyo Jati, MM.) The research aimed to find out how the application of cash towards accrual base method in financial report at Dr. Radjiman Wediodiningrat Psychotic Hospital Lawang. The research was qualitative descriptive method, describing a variable in one analytical unit in case study which explained in description. The evaluation of cash toward accrual base method in Dr. Radjiman Wediodiningrat Psychotic Hospital was cash base for income and expending and accrual base for assets, obligation and equity. While assets post for AT presentation in Psychotic Hospital didn’t apply accrual base, it tend to SIMAK BMN (Sistem Manajemen Akutansi Barang Milik Negara) method. So that the writer found that in Dr. Radjiman Wediodiningrat Psychotic Hospital Lawang didn’t apply the accounting obligation based on cash towards accrual.
Title: “Evaluation of Cash Towards Accrual Base Method in Dr. Radjiman Wediodiningrat Psychotic Hospital Lawang†(Marvita Widya Silvia Rosa, Dra. Hj. Siti Zubaidah., MM.Ak; Drs. Achmad Waluyo Jati, MM.) The research aimed to find out how the application of cash towards accrual base method in financial report at Dr. Radjiman Wediodiningrat Psychotic Hospital Lawang. The research was qualitative descriptive method, describing a variable in one analytical unit in case study which explained in description. The evaluation of cash toward accrual base method in Dr. Radjiman Wediodiningrat Psychotic Hospital was cash base for income and expending and accrual base for assets, obligation and equity. While assets post for AT presentation in Psychotic Hospital didn’t apply accrual base, it tend to SIMAK BMN (Sistem Manajemen Akutansi Barang Milik Negara) method. So that the writer found that in Dr. Radjiman Wediodiningrat Psychotic Hospital Lawang didn’t apply the accounting obligation based on cash towards accrual.
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