Perlakuan akuntansi aktiva tetap dan kewajaran penyajian laporan keuangan (studi pada RSUD Ngudi Waluyo Wlingi Kab. Blitar)

Plant assets is tangible asset that is used for operating company and not to be traded in drafting the normal company activity. The value reduction causes less of profit from that asset which is estimated take place in going period, is called depreciation. This observation has direction for knowing is plant assets accounting valid at hospital along with fittingness in managing finance that is suitable with Accounting Standard Finance. This survey is conducted to finance report by RSUD Ngudi Waluyo pre December 31, 2001 and 2002. Analysis method that I done, is with accounting a greatest possible of depreciation plant asset, according calculation principle Accounting Standard Finance and Burden with the big of depreciation to that asset. Apparently, from survey that is conducted, it is found how to fittingness plant assets that is not proper, because not conducted depreciation of plant assets, the back value of plant asset basically outer part during ownership and also less of its accurate in recording cost. The cases will influential concerning the fittingness if value finance report that is too big and will be impact to the amount of gain which the gain of the implementation of method Accounting Standard Finance will be bigger than the report that is made by that hospital.