Article
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA RUMAH SAKIT UMUM DAERAH KOTA KENDARI
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 11 No. 1 (2026), hlm. 78–89
Abstrak
This research aims to determine the analysis of fixed asset accounting treatment at the Kendari City Regional General Hospital. The data collection method uses interviews and documentation methods. In this research, the analytical method used is descriptive analysis. The results of this research show that the accounting treatment of fixed assets at the Kendari City Regional General Hospital is in accordance with the Government Accounting Standards Statement or PSAP No. 07 concerning classification, recognition, disclosure and presentation, measurement, depreciation, and termination and release. Hospital fixed assets are classified based on their similarity in nature or function to the entity's operating activities. Recognition of fixed assets is in accordance with hospital policy where an asset is recognized as a fixed asset if it can be used for more than one year and the cost of the asset can be measured reliably. Fixed assets are disclosed and the final results are presented in the assets section of the balance sheet report and notes to the financial statements. Then the measurement of fixed assets carried out at the hospital has been measured according to the acquisition price of the fixed assets.