Analisis Penerapan PSAK No.16 (Revisi 2007) Atas Akiva Tetap Pada Badan Layanan Umum Rumah Sakit Jantung Dan Pembuluh Darah Harapan Kita
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Institusion

STIE Indonesia Banking School

Author

Roesida, Alita

Subject

HF5601 Accounting 

Datestamp

2024-07-18 07:58:59 

Abstract :
This research focuses on the application of the fixed assets accounting in Harapan Kita National Cardiovascular Center. It attempts to achieve two main purposes: (1) to observe implementation of financial accounting standard about fixed assets (PSAK No.16) in Harapan Kita National Cardiovascular Center, (2) to observe impact of implementation fair value based on fixed assets valuation in Harapan Kita National Cardiovascular Center. The result of this research stated that Harapan Kita National Cardiovascular Center has been applied financial accounting standard (PSAK No.16) for its fixed assets favorably. Harapan Kita National Cardiovascular Center applied cost model in valuation of fixed assets. Implementation of revaluation model on fixed assets valuation gives effect to disclosure of financial statement. Keyword: Fixed Assets, Cost Model, Fair Value Based, and PSAK No.16 

File :
Alita Roesida Jurnal.pdf
Alita Roesida (200712004).pdf