TA DIGITAL
Perlakuan Akuntansi Aset Tetap pada Puskesmas Padangsari = Accounting Treatment of Fixed Assets at Padangsari Public Health Center
Haidar Allam Prakoso, “Accounting Treatment of Fixed Assets at Padangsari Public Health Center in 2022”. Final Project Accounting Major of Politeknik Negeri Semarang, under guidance of Marliyati, S.E., M.Si.Akt. and Dr. Dra. Sri Hardiningsih, M.Hum. August 2023, 67 pages.
Fixed assets are tangible assets that have more than 12 (twelve) months economic age, owned for use in operational and public activities, to be leased to other parties or for administrative purposes obtained in ready-to-use or pre-built form. Fixed asset are expected to have a long-term useful life that is not intended to be traded. The purpose of this Final Project is to describe how Padangsari Public Health Center treats their fixed assets. The data collection methods used are interview methods, documentary studies. The writing method used is a description method to explain the general description of Padangsari Public Health Center and their fixed assets treatment. The result of this study shows that the accounting treatment of fixed assets applied by Padangsari Public Health Center is in accordance with the Semarang Mayor Regulation Number 9 of 2019, but there are some suggestions that maybe Padangsari Public Health Center can concider it.
Keywords : Accounting, Fixed Assets Treatment, Public Health Center.
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