Analisis PSAK No. 45 Dalam Penyajiann Laporan Keuangan Organisasi Nirlaba; Studi Kasus Pada Rumah Sakit "X"  

Oleh:

Sutarti ; Prayitno, Deni

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Ranggagading: Jurnal Ilmiah Akuntansi dan Manajemen vol. 7 no. 1 (Apr. 2007), page 30-36.
Topik: Presentation of Financial Statement; Applying of PSAK No.45
Fulltext: ipi133036.pdf (369.88KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR19 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

(DIROBEK)... The target of this research is to analyze presentation of organizational financial statement of the organization (hospital). Analysis was conducted to find out whether the presentation of hospital financial statement is in accordance with Statement Of Standard Financial Accounting (PSAK) Number 45. Result of the research indicated that Hospital "X" has represented financial statement matching PSAK No.45, that can be seen in its financial statement component consisting of: financial position report, activity report, cash flow statement, and note to the financial statement. Analysis result in this research indicated that there is some revision in the financial statement. Firstly, the presentation concerning the resource which the hospital has, like: unattached net asset, trabsienttied, and tied permanent which are grouped into equity which mirror in financial position report. Equity at profit organization/ company represents owner equity which consists of capital stock and retained earning, while at the non-profit organization like Hospital "X", its ownership is not based on the capital stockand retained earning. Secondly, the Hospital "X" had better conseider assessment and abolishment of stock. This includes the stock which has no others asset or the stock will be abolished.

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