Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum Daerah Genteng

Abstract

Purpose of this research for to To know about suitability of management fixed assets at RSUD Genteng with Government
Accounting Standard 07 about accounting of fixed assets and Government Accounting Standard 08 about construction in
process. This research is located in the RSUD Genteng. Collect the data through interview with respondent is chief of
accounting division RSUD Genteng. Data analysis was performed with a model Miles and Huberman. The result of this
research indicate that there is mistake of depreciation expense in the presentation, It is not disclosure yet about base marking of
fixed assets, it does not deside yet capitalization policy of maintenance expense, There is fixed assets which the book value less
then minimum value of capitalization in the list of fixed assets. Classification, measurement, depreciation, and disposal of fixed
assets has appropriate with government accounting standart 07 and 08.