EVALUASI PENGELOLAAN AKTIVA TETAP RSUD Dr. MOEWARDI SURAKARTA

SUSANTI, ERNI (2010) EVALUASI PENGELOLAAN AKTIVA TETAP RSUD Dr. MOEWARDI SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    RSUD Dr. Moewardi Surakarta is a hospital owned by local governments, since 2009 has officially become BLUD. In the management of assets, as guided by SAK No. 16. In addition to BLUD a new thing, in the management of fixed assets such as think there are problems all fixed assets are included in one type of fixed assets that are the same, it is considered the same economical life time and not doing a review of depreciation methods, economical life time and salvage value of fixed assets, for this purpose within this study the authors to evaluate the management of fixed assets at RSUD Dr. Moewardi Surakarta. The definition of fixed asset management in this paper is the management of assets as an BLUD entity as in SAK No. 16 concerning the recognition, initial measurement, measurement subsequent to initial recognition (including depreciation), and derecognition. For that research and writing has a purpose to answer the problem of how the application of SAK No. 16 to the management of fixed assets and strengths and weaknesses in the management of fixed assets at RSUD Dr. Moewardi Surakarta. Based on this research, we concluded that RSUD Dr. Moewardi Surakarta has implemented SAK No 16 in relation to the recognition, initial measurement, measurement subsequent to initial recognition (including depreciation), and termination of recognition, but still there are weakness in the measurement subsequent to initial recognition, salvage values, useful lives time and depreciation of Fixed Assets not every in the review of each end of the year, besides that considers all of the assets that belong to one same type of fixed assets, it is considered equal its economic life, and seldom make disposal of fixed assets, although no longer provide economic benefits in the future. Thus the author suggests a number of reviews each end of the year against residual values, useful lives and depreciation for each fixed asset, fixed assets are included in one type of fixed assets that are not all considered to have the same economic life as well as assets-fixed assets which are no longer provide benefits in the future should be released. Key words : Evaluation, Management, Fixed Asset.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Budianto Erwin
    Date Deposited: 15 Jul 2013 16:28
    Last Modified: 15 Jul 2013 16:28
    URI: https://eprints.uns.ac.id/id/eprint/4418

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