ANALISIS RECOGNITION DAN MEASUREMENT PENDAPATAN MENURUT PSAK NOMOR 23 PADA RUMAH SAKIT UMUM DAERAH (RSUD) TELUK KUANTAN

Abstract

This study aims to determine the application of recognition and measurement revenue at Teluk Kuantan general hospital. The research method used is qualitative method. The data analysis technique used is by comparing the recognition and measurement of revenue with PSAK Number 23 regarding revenue at the Teluk Kuantan general hospital. The results of it shows that the recognition and measurement revenue by the Teluk Kuantan general hospital not fully in accordance with PSAK Number 23. This is because revenue recognition for hospitalized patients and for laboratory services for hospitalized hane not been able to acknowledge his revenue during the patients still in treatment at the hospital. While the revenue measurement for patients who are hospitalized and fo laboratory services  for patient who are hospitalized have not been able to reasonably measure his revenue as long as the patients is still being treated in hospital. However, from the result of the study, revenue recognition and revenue measurement for out patients who are not hospitalized and from the Emergency Departement (IGD) have been recognized and measured in accordance with PSAK number 23.