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  • Deprecated function: Return type of DatabaseStatementBase::execute($args = [], $options = []) should either be compatible with PDOStatement::execute(?array $params = null): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2244 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::current() should either be compatible with Iterator::current(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::next() should either be compatible with Iterator::next(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::key() should either be compatible with Iterator::key(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::valid() should either be compatible with Iterator::valid(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/database.inc).
  • Deprecated function: Return type of DatabaseStatementEmpty::rewind() should either be compatible with Iterator::rewind(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 2346 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/database.inc).
  • Deprecated function: strlen(): Passing null to parameter #1 ($string) of type string is deprecated in drupal_random_bytes() (line 2268 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/bootstrap.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: rtrim(): Passing null to parameter #1 ($string) of type string is deprecated in url() (line 2349 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/common.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: strpos(): Passing null to parameter #1 ($haystack) of type string is deprecated in url_is_external() (line 2393 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/common.inc).
  • Deprecated function: str_replace(): Passing null to parameter #3 ($subject) of type array|string is deprecated in url_is_external() (line 2395 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/common.inc).
  • Deprecated function: ltrim(): Passing null to parameter #1 ($string) of type string is deprecated in url() (line 2311 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/common.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).

Neraca (Laporan Posisi Keuangan)

A. Akuntansi Aktiva

  • Pengertian dan Dasar Pencatatan Aktiva
  1. Aktiva adalah sumber daya yang dikuasai oleh entitas rumah sakit sebagai akibat dari peristiwa masa lalu dimana manfaat ekonomis di masa depan diharapkan akan diperoleh entitas rumah sakit.
  2. Manfaat ekonomis masa depan yang terwujud dalam aktiva adalah potensi dari aktiva tersebut untuk memberikan sumbangan, baik langsung maupun tidak langsung, arus kas dan setara kas kepada entitas rumah sakit. Potensi tersebut dapat berbentuk sesuatu yang produktif dan merupakan bagian dari aktivitas operasional entitas rumah sakit. Mungkin pula bentuk sesuatu yang dapat diubah menjadi kas atau setara kas atau berbentuk kemampuan untuk mengurangi pengeluaran kas, seperti penurunan biaya akibat penggunaan proses pelayanan jasa alternatif.
  3. Entitas rumah sakit biasanya menggunakan aktiva untuk memberikan pelayanan jasa yang dapat memuaskan kebutuhan dan keperluan pasien atau pihak-pihak lain yang berkepentingan. Berhubungan jasa tersebut dapat memuaskan kebutuhan dan keperluan ini, maka pasien atau pihak-pihak lain yang berkepentingan bersedia membayar sehingga memberikan sumbangan kepada arus kas entitas rumah sakit.
  4. Manfaat ekonomis masa depan yang terwujud dalam aktiva dapat mengalir ke dalam entitas rumah sakit dengan beberapa cara. Misalnya, aktiva dapat: (1)  digunakan baik sendiri maupun bersama aktiva lain dalam memberikan pelayanan jasa oleh entitas rumah sakit : (2) dipertukarkan dengan aktiva lain: atau (3) digunakan untuk menyelesaikan kewajiban
  5. Pada umumnya, aktiva tetap memiliki bentuk fisik. Namun demikian, bentuk fisik tersebut tidak esensial untuk menentukan eksistensi aktiva. Oleh karena itu, aktiva tidak terwujud, misalnya, merupakan aktiva

 

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