Analisis Perlakuan Akuntansi atas Pengolahan Limbah dalam Laporan Keuangan Pada RSU DR. H . Koesnadi Bondowoso

Ultufiah, Siti (2016) Analisis Perlakuan Akuntansi atas Pengolahan Limbah dalam Laporan Keuangan Pada RSU DR. H . Koesnadi Bondowoso. Journal of Undergraduate Thesis, Universitas Muhammadiyah Jember.

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Abstract

This study aims to determine the costs incurred RSU Dr. H.Koesnadi Bondowoso in waste processing activities as well as identify and evaluate the accounting treatment applied to sewage treatment RSU Dr. H. Koesnadi Bondowoso regarding the identification, measurement, assessment, recognition, disclosure and presentation of the information in the financial statements. This research is qualitative. The study was conducted at Hospital Dr. H. Koesnadi Bondowoso, using primary data and secondary data. Data were obtained through interviews and documentation. Data analysis method used was a comparative descriptive by using comparative analysis. This analysis compares the accounting treatment of the sewage treatment applied in 2012 the hospital with SFAS No. 33. The results of this study are the costs hospitals to treat waste by type of expenditure is spending on goods and services made up of chemicals, certification of expenditure, spending parts replacement, artisan fare costs. The accounting treatment regarding the identification of the hospital has identified the costs incurred, to measure the costs incurred using historical cost. Hospital records accumulated depreciation of their posts in the financial statements but has not admitted because it has not carried out the measurement of the asset. And the hospital did not disclose information about the activities of environmental management in the notes to the financial statements.

Item Type: Article
Additional Information: Siti Ultufiah (1210421069)
Uncontrolled Keywords: Accounting treatment, sewage treatment, environmental accounting, accumulated depreciation
Subjects: 300 Social Science > 330 Economics
600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Berlian Eka Kurnia
Date Deposited: 23 May 2018 01:46
Last Modified: 23 May 2018 01:46
URI: http://repository.unmuhjember.ac.id/id/eprint/194

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