TA DIGITAL
Perlakuan Akuntansi Pendapatan pada Puskesmas Kedungmundu Semarang Tahun 2021-2023 = Accounting Treatment of Revenue at Puskesmas Kedungmundu Semarang in 2021-2023
Dara Avril Titanya, “Accounting Treatment of Revenue at Puskesmas Kedungmundu Semarang in 2021-2023”. Tugas Akhir DIII Akuntansi Jurusan Akuntansi Politeknik Negeri Semarang, di bawah bimbingan Marliyati , S.E., M.Si.Akt. CA. dan Dr. Dra. Sri Hardiningsih H.S., M.Hum., Juli 2024, 73 pages.
Revenue is one of the most important components in financial statements. Accounting treatment of revenue which includes recognition, measurement, and presentation using cash basis and accrual basis must be applied correctly in the company’s financial statements so as to avoid the potential for errors. The purpose of this Final Project is to recognize, measure, and present revenue at Puskesmas Kedungmundu Semarang in 2021-2023. Secondary data used in the preparation of this Final Project, namely Revenue and Expense Budget Realization Report 0f 2021-2023, Operational Report of 2021-2023, and revenue-related transactions at the Puskesmas Kedungmundu Semarang. Data collection obtained from documentation and interview. The data processing methods used are exposition and description. The results of the preparation of this Final Project are the recognition, measurement, and presentation of revenue as well as a comparison of the analysis of the effectiveness ratio of revenue realization at the Puskesmas Kedungmundu Semarang in 2021-2023.
Keywords: Revenue Recognition, Revenue Measurement, Revenue Presentation, Budget Realization Report, Operational Report.
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