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IMPLEMENTASI AKUNTANSI BIAYA SOSIAL PADA RUMAH SAKIT MUHAMMADIYAH LAMONGAN

Jatmiko, Wahyu Agus (2013) IMPLEMENTASI AKUNTANSI BIAYA SOSIAL PADA RUMAH SAKIT MUHAMMADIYAH LAMONGAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to describe the implementation of the social cost accounting Lamongan Muhammadiyah Hospital. Which consists of identifying, measuring and reporting on the RSML. This research is a case study using descriptive methods, that describe and explain the problems studied subjects. The analysis tools are the first researchers identify social activities contained in Lamongan Muhammadiyah Hospital is a community hospital on the components, the general public and the environment. Second measurements outlay approach Cost Approach is a list of corporate social activities and disclose the amount of expenditure on each activity, where this approach describes social spending by the Muhammadiyah Hospital Lamongan. However, this approach does not show the positive and negative impacts on the part of Muhammadiyah Hospital Lamongan. Third report of the components of a community hospital, the public and the environment are reported profit or loss is reported. In the profit and loss account which is to be a donation and help. The results of the analysis that the Hospital has carried out social activities is a hospital social responsibility. Social spending by the Muhammadiyah Hospital Lamongan outlay approach Cost Approach, the biggest expenses are explained in a community hospital, a community hospital where a social environment that is closest to RSML. But from the last three years, the year 2010 has the highest social spending compared to 2009 and 2011. But the hospital would not disclose social responsibility separately with primary financial statements (conventional). Based on the conclusion above, the writer implies that identification should be done by the Muhammadiyah Hospital Lamongan. In preparing the report are separated from each social activity components. As well as for reporting separate financial statements. The financial statements so that readers can determine what social spending made by the Hospital.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 16 Jan 2015 03:52
Last Modified: 16 Jan 2015 03:52
URI : http://eprints.umm.ac.id/id/eprint/14824

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