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All Journal BALANCE: Economic, Business, Management and Accounting Journal
Soedjono Rono
Universitas Dharma Cendekia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Penurunan Nilai Aset Tetap Berdasarkan PSAK 48 pada Rumah Sakit Muhammadiyah Babat-Lamongan Fitri Nuraini; Alda Ainun Niswah; Soedjono Rono
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 2 (2022): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i2.12068

Abstract

ABSTRACTThe purpose of this study was to determine the uses of accounting of value fixed assets impairment in the surgery room of the Muhammadiyah Hospital of Babat, lamongan based on PSAK No.48. Medical equipment that used in the surgery room of the Muhammadiyah hospital of Babat, Lamongan is the object of this study , and the method of the used in this study is descriptive qualitative with a case study approach. The technique that used is documentation. The result of this study shows that Muhammadiyah hospital of Babat, Lamongan has not decreased of the value assets surgery room medical equipment based on PSAK No.48. The suggestion for Muhammadiyah hospital of Babat, Lamongan are expected to decrease the values of assets in order to make Muhammadiyah hospital of Babat, Lamongan knows that some of medical equipments in surgery room have decreased in value.ABSTRAK            Tujuan penelitian ini adalah untuk mengetahui penerapan akuntansi penurunan nilai aset tetap Ruang Operasi Rumah Sakit Muhammadiyah Babat berdasarkan PSAK NO. 48. Alat medis ruang operasi RS Muhammadiyah menjadi objek pada penelitian ini dan metode yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif dengan pendekatan studi kasus. Teknik yang digunakan adalah dokumentasi. Hasil penelitian menunjukkan bahwa, RS Muhammadiyah Babat belum melakukan penurunan nilai aset alat medis ruang operasi berdasarkan PSAK No. 48. Saran untuk RS Muhammadiyah Babat diharapkan untuk melakukan penurunan nilai aset yang bertujuan agar RS Muhammadiyah Babat mengetahui bahwa beberapa alat medis ruang operasi mengalami penurunan nilai.
Co-Authors Alda Ainun Niswah Fitri Nuraini