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All Journal Journal of Audit and Tax Synergy
ESTER GABRIELA HERAWATI LUMBAN TOBING
Universitas Prima Indonesia

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PENGELOLAAN AKUNTANSI RUMAH SAKIT DAN DAMPAKNYA TERHADAP PERHITUNGAN PAJAK FINAL PADA JASA KESEHATAN DELI FATRESIA TARIHORAN; DEPI KRISTINA SAGALA; JESICA RIYANTI LASE; ESTER GABRIELA HERAWATI LUMBAN TOBING; SELLY NURJAYA TELAUMBANUA
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.131

Abstract

This research aims to determine whether the preparation of financial reports, specifically in the fixed assets section, conducted by the accountants of XXX company (operating in the healthcare sector) has been prepared by the regulations stated in PSAK No. 16. The data for this research were obtained using a qualitative case study method with data collection techniques including data requests through observation, interviews, and documentation. The expected outcome of the data analysis is to conclude the evaluation of the application of PSAK No. 16 in the adjustment and treatment of fixed assets within a company.  
Co-Authors DELI FATRESIA TARIHORAN DEPI KRISTINA SAGALA JESICA RIYANTI LASE SELLY NURJAYA TELAUMBANUA