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Analisis Implementasi PSAK 216 pada Rumah Sakit Swasta : (Studi Kasus pada Rumah Sakit XYZ Surabaya)
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting tr...
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Analysis of the Efficiency of Using Water for Wudu in Modern Mosque Plumbing Systems
Jurnal Riset Rumpun Ilmu Teknik
Vol 4
, No 3
(2025)
This study focuses on analyzing the efficiency of water usage during ablution in mosques, aiming to identify the factors causing inefficiency and propose solutions aligned with sustainability and Islamic values. Ablution is essential for Muslim prayer, yet modern mosques often neglect water efficiency, leading to waste and high operational costs. A mixed-methods approach was employed, combining observations, water discharge measurements, and surveys from 35 congregants at an urban mosque. The re...
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