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Journal : KEUNIS

PENGAKUAN PENDAPATAN DAN BIAYA BERDASARKAN STANDAR AKUNTANSI KEUANGAN PADA RUMAH SAKIT UMUM PUSAT WAHIDIN SUDIROHUSODO DI MAKASSAR Mufti, Digor
KEUNIS Vol. 9 No. 1 (2021): JANUARI 2021
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1754.413 KB) | DOI: 10.32497/keunis.v9i1.2197

Abstract

The purpose of this research is to acknowledge the income recognition and the cost of Wahidin Sudirohusodo Centre General Hospital, Makassar. This research applied qualitative data and comparative analysis methods by counting the data recorded in the financial statement and activity report. It is found that the recognition of income and costs has met the PSAK Number 23 where it means it also has satisfied the financial accounting standard”™s guidance. Financial report has qualified opinion dated on December 31, 2017 along with financial performance and cash flow.