Analisis Penerapan Akuntansi Atas Aset Tetap Berdasarkan PSAK No. 16 Tahun 2024 Pada Rumah Sakit Dirgahayu Samarinda

Abstract

ABSTRACT

This research aims to determine and analyze the recognition of fixed assets, measurement of fixed assets, and depreciation of fixed assets of Dirgahayu Samarinda Hospital based on the Statement of Financial Accounting Standards (PSAK) No. 16

The theoretical basis used is financial accounting, especially about fixed assets, and PSAK No. 16. The formulation of the problem in this research is whether the recognition, measurement, and depreciation of fixed assets at Dirgahayu Samarinda Hospital are in accordance with PSAK No. 16.

The analytical tool used is a comparative descriptive method and percentage analysis Dean J. Cahmpion, namely by comparing the recognition, measurement, and depreciation of fixed assets according to PSAK No. 16 according to the Dirgahayu Samarinda Hospital.

The results of this research show that the recognition of Dirgahayu Hospital's fixed assets is in the “Appropriate" criteria, the measurement of Dirgahayu Hospital's fixed assets is in the "Appropriate" criteria, the depreciation of Dirgahayu Hospital's fixed assets is in the "Quite Appropiate" criteria.