ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN PADA RUMAH SAKIT UMUM DAERAH KABUPATEN KEDIRI

This research aims to analyze the methods used in the recognition, measurement, presentation and disclosure of income at the Kediri Regency Regional General Hospital, whether the recognition, measurement, presentation and disclosure of income at the Kediri Regency Regional General Hospital is in accordance with PSAP 12. Type of research used used is qualitative research with a descriptive approach. The data collection techniques used in this research used interviews and documentation. The results of this research indicate that LO-income recognition at the Kediri Regency Regional Hospital uses an accrual basis in accordance with the provisions of PSAP 12. The accrual basis is used for income whose rights have arisen even though it has not been received. Income is measured based on the gross principle, where income is recorded in full without deducting expenses. All income is measured in rupiah currency with reference to the nominal value received. If income is in foreign currency, conversion is carried out based on Bank Indonesia's middle rate. The presentation of income at the Kediri District Hospital is presented separately in the financial statements, this is in accordance with PSAP 12. However, the income disclosure at the Kediri District Hospital in compiling income-LO classifies the income not in accordance with the type of income. The financial statements do not yet disclose detailed income information on CaLK, this is not in accordance with PSAP 12