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Perancangan Sistem Akuntansi pada Rumah Bersalin dan Balai Pengobatan


Eka Yuli Astuti


Abstrak :

Eka Yuli Astuti. 2016. Accounting System Design of Rumah Bersalin dan Balai Pengobatan Wihdatul Ummah Makassar . (Supervisor A. Abdul Azis and Muhammad Jayadi).
    Rumah Bersalin dan Balai Pengobatan Wihdatul Ummah Makassar is the company that try to give the Islamic healthy services. Errors in recording of transaction caused the company could not give the accurate and relevant financial report. This research is expected to provide a huge impact to the company and also can reduce the errors. So that, it can be the guide for Rumah Bersalin dan Balai Pengobatan Wihdatul Ummah Makassar in running their activities. The data collection method that writer used are observation, interviewing, and documention.
The result Rumah Bersalin dan Balai Pengobatan Wihdatul Ummah Makassar accounting system design are wrake the accounting records easier the using of document effectively and efficiency, and can be guide running the company activities by the separation of authority and responsibility. So, if there is any mistake in company recordings, they can track the cause of the error, so that they can take the right steps to resolve it.


Kata Kunci : Accounting System; Accounting Record; Financial Report



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