Analisis Penerapan Akuntansi Pada Rumah Sakit Umum Daerah Tembilahan Kab.Indragiri Hilir

Research conducted by the author at the general hospital in the Tembilahan area is to determine the level of suitability of accounting application in companies with generally accepted accounting principles. The data taken is primary data with data collection techniques, namely interviews and documentation and data analysis techniques using descriptive methods. The result obtained is the recording of RSUD transactions using an accrual basis. The company does not record depreciation of fixed assets and the company does not record losses on expired drug supplies. From the conclusions and hypotheses it can be concluded that the Tembilahan Regional General Hospital, Indragiri Hilir Regency is not in accordance with generally accepted accounting principles