This study aims to identify the application of IAS 23 on revenue recognition as well as recording receivables hospitalization. Information obtained from this research is very important for the institution as a material consideration to the application of the increase in performance. Authors limit the discussion on revenue recognition hospitalization. Recording of revenue recognition inpatient assessed on the basis of patient data by 2015. Methods of data collection using observation and interview methods. The analytical method used is descriptive method. The data used are primary data and secondary data. Source data used is qualitative data. Results of research on the recording of revenue recognition there is an error that is supposed to be doubtful recorded as an operating expense rather than as revenue