PERLAKUAN AKUNTANSI AKTIVA TETAP DAN KEWAJARAN PENYAJIAN LAPORAN KEUANGAN (Studi Pada RSUD Ngudi Waluyo Wlingi Kab. Blitar)

Abstract

Plant assets is tangible asset that is used for operating company and not to be
traded in drafting the normal company activity. The value reduction causes less of
profit from that asset which is estimated take place in going period, is called
depreciation.
This observation has direction for knowing is plant assets accounting valid at
hospital along with fittingness in managing finance that is suitable with Accounting
Standard Finance. This survey is conducted to finance report by RSUD Ngudi Waluyo
pre December 31, 2001 and 2002. Analysis method that I done, is with accounting a
greatest possible of depreciation plant asset, according calculation principle
Accounting Standard Finance and Burden with the big of depreciation to that asset.
Apparently, from survey that is conducted, it is found how to fittingness plant
assets that is not proper, because not conducted depreciation of plant assets, the back
value of plant asset basically outer part during ownership and also less of its accurate
in recording cost. The cases will influential concerning the fittingness if value finance
report that is too big and will be impact to the amount of gain which the gain of the
implementation of method Accounting Standard Finance will be bigger than the report
that is made by that hospital