Evaluasi Sistem Manajemen Aset Tetap Pada Rumah Sakit Panti Waluyo Surakarta

Amanda, Alfian Shenna

× Panti Waluyo Hospital established in 1937. This hospital owned by a foundation named YAKKUM. As a health care provider, fixed assets has an important role for its operations. The background of this problem are to know the management of fixed assets at Panti Waluyo Hospital of Surakarta and to know the weaknesess at the strengths of the management from the acknowledgement, beginning acknowledgement, measurement after the beginning acknowledgement until the end of acknowledgement. The purpose of this research are to know the implementation of PSAK 16 related to fixed assets whether it is appropriate or not, the management system related to the equipment and also to know what are the weaknesess and the strengths from the application of assets management system in Panti Waluyo Hospital. The observations were made by interviewing the head of the hospital’s financial division. In addition, by submitting data requests to the Panti Waluyo Hospital. The research conducted, the hospital has been managing fixed assets accordance with SAK 16 related to fixed assets. However, there are some weaknesess, that the replacement of fixed assets has not done periodically, although it has exhausted its useful life. The hospital did not performed a review of the residual value, the economic lives, and depreciation method at the end of the financial year. Documentation activities is still done manually, which can cause an errors. Based on the results of the observations,it can be concluded that management system of fixed assets in this hospital, has been managed well, accordance with SAK 16. However, to optimalized the oprerations, the hospital should be conduct periodically inspections of its fixed asset. The residual value, economic lives, and depreciation method need to review at the end of the financial year, that hospital can be aware of any significant changes to certain assets. In addition, to minimize the occurrence of errors, hospital need to use a certain program to make it convenient and more practice.

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Penulis Utama	:	Alfian Shenna Amanda
Penulis Tambahan	:	1. 2.
NIM / NIP	:	F3311009
Tahun	:	2014
Judul	:	Evaluasi Sistem Manajemen Aset Tetap Pada Rumah Sakit Panti Waluyo Surakarta
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2014
Program Studi	:	D-3 Akuntansi
Kolasi	:
Sumber	:	UNS-F. Ekonomi Prog. D III Akuntansi-F.3311009-2014
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Taufiq Arifin, SE. M.Sc, Ak
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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