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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Nadinda Zulayka Singgih
Universitas ‘Aisyiyah Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Kesesuaian Perlakuan Peralatan Medis pada Rumah Sakit X Berdasarkan PSAK 16 Nadinda Zulayka Singgih; Seto Satriyo Bayu Aji
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8092

Abstract

Medical equipment is a hospital fixed asset essential to healthcare continuity. This study analyzes its recognition, measurement, and reporting under PSAK 16 at Hospital X in Sleman using a qualitative descriptive approach. Data were collected through in-depth interviews with Accounting, Finance, and Procurement departments, supported by observations and documentation. Findings show that recognition is not fully compliant because it relies on a Rp 2,500,000 price threshold rather than economic useful life. However, the distinction between capital and revenue expenditures complies with the standard. Initial measurement using comprehensive acquisition cost and application of the Cost Model comply with PSAK 16, while depreciation methods and useful life estimates are partially compliant. Presentation and disclosure meet the standard, but reporting reliability remains vulnerable because each department maintains separate manual records in Excel. Of 12 compliance indicators, 7 (58.33%) were compliant, 2 (16.67%) partially compliant, and 3 (25%) non-compliant. The study concludes that PSAK 16 implementation at Hospital X is partial, reflecting limitations in the recording system rather than opportunistic management motives. These findings identify differences in compliance across recognition, measurement, and reporting, with weaknesses in recognition criteria and record-keeping affecting overall implementation.
Co-Authors Seto Satriyo Bayu Aji