ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TAHUN 2011 TERHADAP AKUNTANSI AKTIVA TETAP BERWUJUD PADA BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN CABANG WATAMPONE

AJAR

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Title ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TAHUN 2011 TERHADAP AKUNTANSI AKTIVA TETAP BERWUJUD PADA BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN CABANG WATAMPONE
 
Creator Nurkurniana, Nurkurniana
 
Description This research is motivated by the fact that BPJS Health has business activities implementing social security. Each part of this organization takes an important part in presenting services to clients, so that many use fixed assets in their operations. The acquisition of fixed assets requires significant investment, good asset management, and reliable procedural implementation in accordance with the provisions of PSAK Number 16 of 2011 which regulates the accounting treatment of fixed assets. For this reason, it is necessary to know how the accounting treatment for tangible fixed assets at the BPJS Health Branch of Watampone.
This research is a qualitative research through a descriptive approach that will provide clear and accurate information and answers on how the presentation of tangible fixed assets in financial statements and analysis of PSAK No. 16 of 2011 on the accounting treatment of tangible fixed assets at the BPJS Health Branch Watampone.
The location of this study is the Watampone Branch BPJS Health Office. This study lasted for approximately 3 months, namely January - March 2019. Methods of data collection in this study were interviews, observation, document review and literature study.
The results of this study indicate that the Accounting treatment for Tangible Fixed Assets at Branch Health BPJS has not fully complied with the provisions of PSAK Number 16 of 2011.
 
Publisher Fakultas Ekonomi dan Bisnis
 
Date 2019-09-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/83
10.35129/ajar.v2i02.83
 
Source AJAR; Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR); 96-120
2656-0410
2654-590X
10.35129/ajar.v2i02
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/83/50
 
Rights Copyright (c) 2019 AJAR
 

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