Perlakuan Akuntansi Terhadap Aktiva Tetap dan Penerapan Metode Depresiasi pada RSUD Dr. Djasamen Saragih Pematangsiantar

The purpose of this study was to determine whether the accounting treatment of fixed assets and the application of depreciation methods in RSUD dr. Djasamen Saragih PematangSiantar is in conformity with Statement of Financial Accounting Standards No. 16. In research, writer use descriptive method. Descriptive method is to collect, interpreting and clarifying data as according to condition which in fact. Data type the used is primary data and data of secondary got by writer from result direct interview with head and supervisor acoounting of RSUD dr. Djasamen Saragih PematangSiantar. Research heaving taken steps, writer obtain get result of research with one conclution that RSUD dr. Djasamen Saragih PematangSiantar have applied SAK to plant assets, but only it has’nt done depreciation to their own fix assets.