AUDIT OPERASIONAL ATAS PENGELOLAAN ASET TETAP PADA RS PERTAMEDIKA PLAJU
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Institusion
Universitas Sriwijaya
Author
YOGA TRYOSA (STUDENT ID : 01031481518092)
Yulia Saftiana (LECTURER ID : 0001076702)
Rela Sari (LECTURER ID : 0006067202)
Yulia Saftiana (LECTURER ID : 0001076702)
Rela Sari (LECTURER ID : 0006067202)
Subject
HJ9701-9940 Public accounting. Auditing
Datestamp
2019-10-03 07:17:07
Abstract :
Capital expanse is an expanse to increase the benefits of fixed asset in a periode more than one year, besides income expense is an expanse that only provides the benefits in the current period. Hospitals sometimes getting confused to decided between expanses and cannot distinguished it. The regulation of PSAK number 16 is about the purpose of accounting through fixed assets management starts from the recognation, expenses after the recognation, measuration, depreciation, termination and extrication, presentation and disclosure of fixed assets in financial report. Problem that occur in Pertarnedika Hospital is about the damaged of fixed assets and because of these problem its necessary to doing an operational audit research of fixed assets management. The analytical method used is descriptive method. The result of this research shows a comparison assets mutation every year,all assets are depreciated according to the regulation that exists, Pertarnedika Hospital have no problem with record of fixed assets, all fixed asset documents form the beginning until its ready to use are recorded well, additions procedure and reduction procedure are goes well, an investigation the proof of ownership, the ownership of asse!Sl'lhat can be physically accounted by proof of ownership, this research does not found a problem about repair and maintenance, assurance of company fixed assets means the management of fixed assets in Pertarnedika Hospital are well good.
Capital expanse is an expanse to increase the benefits of fixed asset in a periode more than one year, besides income expense is an expanse that only provides the benefits in the current period. Hospitals sometimes getting confused to decided between expanses and cannot distinguished it. The regulation of PSAK number 16 is about the purpose of accounting through fixed assets management starts from the recognation, expenses after the recognation, measuration, depreciation, termination and extrication, presentation and disclosure of fixed assets in financial report. Problem that occur in Pertarnedika Hospital is about the damaged of fixed assets and because of these problem its necessary to doing an operational audit research of fixed assets management. The analytical method used is descriptive method. The result of this research shows a comparison assets mutation every year,all assets are depreciated according to the regulation that exists, Pertarnedika Hospital have no problem with record of fixed assets, all fixed asset documents form the beginning until its ready to use are recorded well, additions procedure and reduction procedure are goes well, an investigation the proof of ownership, the ownership of asse!Sl'lhat can be physically accounted by proof of ownership, this research does not found a problem about repair and maintenance, assurance of company fixed assets means the management of fixed assets in Pertarnedika Hospital are well good.
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RAMA_62201_01031481518092_0001076702_0006067202_01_front_ref.pdf
RAMA_62201_01031481518092_0001076702_0006067202_02.pdf
RAMA_62201_01031481518092_0001076702_0006067202_03.pdf
RAMA_62201_01031481518092_0001076702_0006067202_04.pdf
RAMA_62201_01031481518092_0001076702_0006067202_05.pdf
RAMA_62201_01031481518092_0001076702_0006067202_06_ref.pdf
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