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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Management Scienties Ekasakti Pareso Jurnal Akuntansi Jurnal Riset Akuntansi, Perpajakan dan Auditing Dinasti Accounting Review
Desmiwerita
Akademi Akuntansi Indonesia Padang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Calculation of Income on Phaco Operations of BPJS Patients at Padang EYE Center Special Hospital in 2018 Desmiwerita, Desmiwerita
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 3 (2021): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i3.957

Abstract

This study aims to find out how the Pacho Operation Income for BPJS Patients at the Padang Eye Center Special Eye Hospital in 2018. The type of research used is quantitative descriptive research by calculating the amount of income received by the Padang Eye Center Special Eye Hospital for Pacho Operations for BPJS patients based on BPJS rates and based on the rates determined by the Padang Eye Center Special Eye Hospital. From the results of research on the Padang Eye Center Special Eye Hospital, the amount of income based on the tariff set by RSKM PEC was Rp.23,935,000,000 from the number of surgical patients during 2018 as many as 3,395. While the amount of income paid by BPJS is Rp. 23,765,000,000.
Analysis of Implementation of Fixed Assets At The Youth And Sports Department of Padang City, West Sumatera Province Desmiwerita, Desmiwerita
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1363

Abstract

In general, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is in accordance with Government Accounting Standards. According to Governmental Accounting Standards, the initial measurement of property, plant and equipment is measured at cost. Likewise, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is also measured based on historical costs and uses the services of a third party in revaluing assets / Appraisal of Regional Property Valuation. According to the Youth and Sports Office of West Sumatra Province, fixed assets obtained from donations are recognized in the relevant period, namely when the assets are received and the ownership rights are transferred. This is in accordance with Government Accounting Standards that an asset can be recognized as belonging to the entity if it is proven that it has become a transfer of ownership rights supported by legal evidence. In its fixed asset accounting policy, the Department of Youth and Sports of West Sumatra Province has depreciated its fixed assets. It is also in accordance with Government Accounting Standards. In the Government Accounting Standard Statement No. 7 paragraph 57 states that “other than land and construction in progress, all property, plant and equipment can be depreciated according to the nature and characteristics of the asset.
Co-Authors Andre Bustari Aprinando Delvianti Ebit Bimas Saputra Istiqamah, Asih Khairunisya, Ifanni Nofrialdi, Reski Oktavia, Nadila Putrima, Mega Agustia Saputra, Ebit Bimas Tesanalianti