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    RSUD ...................... Proyeksi Keuangan Tahun 2020 Alt 1 Alt 2 Alt 3

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    Topo Rochady
    The document projects the financials for RSUD for 2020 under four alternatives. Alternative 1 projects a small surplus of 2.17% while Alternatives 2 and 3 project higher surpluses of 13.15% and 9.5% respectively. Alternative 4 projects a smaller surplus of only 1%. The document also reconciles the differences between an accrual basis and cash basis of accounting.

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    RSUD ...................... Proyeksi Keuangan Tahun 2020 Alt 1 Alt 2 Alt 3

    Uploaded by

    Topo Rochady
    13 views3 pages
    The document projects the financials for RSUD for 2020 under four alternatives. Alternative 1 projects a small surplus of 2.17% while Alternatives 2 and 3 project higher surpluses of 13.15% and 9.5% respectively. Alternative 4 projects a smaller surplus of only 1%. The document also reconciles the differences between an accrual basis and cash basis of accounting.

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    contoh htiung bagus

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    Book10

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    The document projects the financials for RSUD for 2020 under four alternatives. Alternative 1 projects a small surplus of 2.17% while Alternatives 2 and 3 project higher surpluses of 13.15% and 9.5% respectively. Alternative 4 projects a smaller surplus of only 1%. The document also reconciles the differences between an accrual basis and cash basis of accounting.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    13 views3 pages

    RSUD ...................... Proyeksi Keuangan Tahun 2020 Alt 1 Alt 2 Alt 3

    Uploaded by

    Topo Rochady
    The document projects the financials for RSUD for 2020 under four alternatives. Alternative 1 projects a small surplus of 2.17% while Alternatives 2 and 3 project higher surpluses of 13.15% and 9.5% respectively. Alternative 4 projects a smaller surplus of only 1%. The document also reconciles the differences between an accrual basis and cash basis of accounting.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 3

    RSUD ......................

    PROYEKSI KEUANGAN TAHUN 2020


    Alt 1 Alt 2 Alt 3
    1 Pendapatan Jasa Layanan
    a. Pasien BPJS 125,000 125,000 125,000 150,000 125,000
    b. Pasien Umum 25,000 30,000 25,000 33,000 25,000
    Jumlah Pendapatan 150,000 155,000 150,000 183,000 150,000 -
    2 Beban Variabel
    a. Persediaan 45,000 46,500 45,000 54,900 52,500
    b. Jasa Pelayanan 60,000 62,000 60,000 73,200 66,000
    c. Listrik/Air/Telp/Internet 4,500 3,875 4,500 5,490 3,750
    Jumlah Biaya Variabel 109,500 112,375 109,500 133,590 122,250 -
    3 Kontribusi Marjin (1-2) 40,500 42,625 40,500 49,410 27,750 -
    4 Biaya Tetap
    a. Pegawai 15,000 - 15,000 15,000 15,000
    b. Pemeliharaan 7,500 7,500 7,500 3,000 7,500
    c. Jasa Pihak III 7,500 7,500 7,500 5,500 7,500
    d. Perjalanan Dinas 750 750 750 750 750
    e. Penyusutan 11,000 11,000 11,000 11,000
    f. Lainnya 500 500 500 500 500
    Jumlah Biaya Tetap 42,250 27,250 31,250 35,750 42,250 -
    5 Pendapatan Lain-lain (5,000) (5,000) (5,000) (5,000) (5,000)
    Jumlah Biaya Tetap Net 37,250 22,250 26,250 30,750 37,250 -
    6 Surplus/Defisit 3,250 20,375 14,250 18,660 (9,500) -
    2.17% 13.15% 9.50% 10.20% -6.33%
    ASUMSI 1 ASUMSI 2 ASUMSI 3

    BASIS KAS
    1 Pendapatan Jasa Layanan
    a. Pasien BPJS 12,000 37,500 124,500
    b. Pasien Umum 33,000
    Jumlah Pendapatan 157,500
    2 Belanja Variabel
    a. Persediaan 60,588
    b. Jasa Pelayanan 72,100
    c. Listrik/Air/Telp/Internet 5,533
    Jumlah Belanja Variabel 138,220
    3 Kontribusi Marjin 19,280
    4 Biaya Tetap
    a. Pegawai 15,000
    b. Pemeliharaan 3,000
    c. Jasa Pihak III 5,500
    d. Perjalanan Dinas 750
    e. Penyusutan
    f. Lainnya 500
    Jumlah Biaya Tetap 24,750
    5 Pendapatan Lain-lain (5,000)
    Jumlah Biaya Tetap Net 19,750
    6 Surplus/Defisit Operasional (470)
    7 Belanja Modal (1,000)
    (1,470)
    8 Saldo Kas Akhir Th Lalu 2,500
    9 Saldo Kas Akhir Th 2020 1,030

    REKONSILIASI BASIS AKRUAL KE BASIS KAS


    Persediaan Awal 4,500 4,500 Utang Jaspel Awal 5,000
    Pembelian 59,550 59,550 Utang Jaspel Akhir 6,100
    64,050 64,050 Beban Jaspel 73,200
    Persediaan Akhir 9,150 9,150 Belanja Jaspel 72,100
    Beban Persediaan 54,900 54,900
    Utang L/A/T/I Awal 500
    Utang Akhir 4,963 Utang L/A/T/I Akhir 458
    Utang Awal 6,000 Beban L/A/T/I 5,490
    Belanja Persediaan 60,588 Belanja L/A/T/I 5,533

    PENDAPATAN BEP Semula BEP


    Pendapatan 183,000 113,889
    Kontribusi Marjin 49,410 30,750
    Biaya Tetap (net) 30,750 30,750
    Surplus 18,660 -
    Alt 4

    125,000
    25,000
    150,000 -
    -
    52,500
    66,000
    3,750
    122,250 -
    27,750 -
    -
    15,000
    7,500
    7,500
    750

    500
    31,250 -
    (5,000)
    26,250 -
    1,500 -
    1.00%
    ASUMSI 4

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