scholarly journals Penerapan PSAK No. 16 tentang Aset Tetap pada PT. Surya Pertiwi Nusantara

2021 ◽  
Vol 4 (1) ◽  
pp. 22
Author(s):  
Stephanie Swikno
Keyword(s):  
Rapid Development ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Professional Organization ◽  
Fixed Assets ◽  
Manufacturing Company

Business is experiencing a very rapid development in the era of globalization. A growing business will always provide demands for the reliability and relevance of the company's financial statements. Therefore, it takes appropriate standards to compare how financial statements should be presented based on applicable and generally accepted standards. In Indonesia, the standard is regulated by a professional organization that houses all Indonesian Accountants commonly referred to as the Indonesian Accounting Association (IAI) which has the authority to set guidelines in the making of accounting financial statements, namely the Statement of Financial Accounting Standards (PSAK). Each company is required to always comply with all regulations listed in the PSAK because the fairness of all company transactions refers to this standard. Pt. Surya Pertiwi Nusantara is a manufacturing company engaged in sanitary with total use of fixed assets based on its acquisition in 2020 is Rp. 688,925,058,291 of the company's total assets Of Rp. 817,588,326,530 or more than 50% of the company's total assets. Based on research, it can be concluded that overall PT. Surya Pertiwi Nusantara has implemented the guidelines well. However, there are some things that are still not fully in accordance with psak guideline number 16. Keywords : Fixed Assets, PSAK number 16

scholarly journals Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada PT Asia Pacific Energindo Di Jakarta

2020 ◽  
Vol 20 (1) ◽  
pp. 77-92
Author(s):  
Pratiwi Nila Sari
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Asia Pacific ◽  
Public Accountability ◽  
Fixed Asset ◽  
Book Value ◽  
Fixed Assets ◽  
Operational Activities

This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, depreciation, termination, and presentation and disclosure at PT. Asia Pacific Energindo on the list of fixed assets in 2017. Tests are carried out by analyzing the extent to which the company has implemented a fixed asset accounting policy based on the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) Chapter 15 in the company's operational activities. This study uses a qualitative descriptive analysis method that is to thoroughly describe the fixed asset accounting policies applied to PT. Asia Pacific Energindo in Jakarta and compared to SAK ETAP Chapter 15. The results of this study indicate that the recognition, measurement, depreciation, termination, and presentation and disclosure of fixed assets in practice are in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). Depreciation method uses a straight-line method, fixed assets are discontinued or released from usage then the book value is calculated and then all accounts related to the asset are written off. The presentation of accumulated depreciation is carried out separately for all fixed assets so that it can be seen directly how much accumulated depreciation for each group of fixed assets. This treatment makes it easier to read financial statements. For those who need financial statements, it will be easy to know some of the accumulated amount of the fixed assets in question and the book value of each of the asset groups. Keywords: Accounting, Fixed Assets, SAK ETAP chapter 15 Abstrak Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap atas pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan pada PT. Asia Pacific Energindo pada daftar aset tetap tahun 2017. Pengujian dilakukan dengan menganalisis sejauh mana perusahaan telah menerapkan kebijakan akuntansi aset tetap berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP) Bab 15 dalam aktivitas operasional perusahaan. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu menjabarkan secara menyeluruh terhadap kebijakan akuntansi aset tetap yang diterapkan pada PT. Asia Pacific Energindo di Jakarta dan dibandingkan dengan SAK ETAP Bab 15. Hasil penelitian ini menunjukan bahwa pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan aset tetap dalam prakteknya sudah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Metode penyusutan menggunakan metode garis lurus, aset tetap dihentikan atau dilepaskan dari pemakaian maka dihitung nilai bukunya untuk kemudian semua akun yang berhubungan dengan aset tersebut dihapuskan. Penyajian akumulasi penyusutannya dilakukan secara terpisah atas seluruh aset tetap, sehingga dapat dilihat langsung berapa akumulasi penyusutan untuk masing-masing kelompok aset tetap. Perlakuan seperti ini mempermudah membaca laporan keuangan. Bagi yang membutuhkan laporan keuangan, akan mudah mengetahui beberapa jumlah akumulasi terhadap aset tetap yang bersangkutan dan nilai buku dari masing-masing kelompok aset tersebut. Kata kunci: Akuntansi, Aset Tetap, SAK ETAP Bab 15

scholarly journals Analysis Of Implementation Of Fixed Asset Accounting According To Psak No. 16 In Pt Gajah Tunggal Tbk

2021 ◽  
Vol 2 (6) ◽  
pp. 2313-2319
Author(s):  
Diah Aryati Prihartini ◽  
Early Armein
Keyword(s):  
Growth And Development ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Scientific Writing ◽  
Financial Accounting ◽  
Analysis Method ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Important Position

In supporting the company's growth and development activities to achieve its goals, the company requires an asset or assets. Assets are a form of wealth and resources owned by the company. Fixed assets have a very important position in the company so that it can run well. The purpose of this study was to determine the suitability of the application of fixed asset accounting at PT Gajah Tunggal Tbk to the recognition of property and equipment, measurement of the time of disclosure of property, plant and equipment, measurement after disclosure of property, plant and equipment, derecognition of property and equipment, and disclosure of property, plant and equipment compared to PSAK No. 16. The data used in this scientific writing is Secondary Data in the form of information regarding the Accounting Application of Fixed Assets of PT Gajah Tunggal Tbk in the 2019 Financial Statements. The data analysis method used in this scientific writing is the descriptive-comparative analysis method. From the results of this study, it can be concluded that PT Gajah Tunggal Tbk in carrying out its Fixed Assets accounting policies in accordance with PSAK No. 16 but PT Gajah Tunggal Tbk has not adopted PSAK No. 16 in its financial statements. The author assumes the application of accounting by PT Gajah Tunggal Tbk regarding PSAK No. 16 has complied with financial accounting standards. Therefore, the application of accounting for PT Gajah Tunggal's fixed assets must be maintained, carried out effectively and the company can adopt PSAK 16 in its financial statements.

scholarly journals PENGARUH PERUBAHAN STANDAR AKUNTANSI KEUANGAN (SAK) TERHADAP EFISIENSI BANK PERKREDITAN RAKYAT (BPR) DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Suprihadi Suprihadi
Keyword(s):  
Data Envelopment Analysis ◽  
Bootstrap Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Third Party ◽  
Data Envelopment ◽  
Net Income ◽  
Fixed Assets ◽  
Input Variables

<p><em>The study was conducted to examine the effect of changes in Financial Accounting Standards (SAK) business Rural Bank (BPR), with the enactment of the Financial Accounting Standards Un Accountability Public-entity-(SAK-ETAP) and the Rural Bank Accounting Guidelines (PA-BPR), to BPR efficiency. SAK changes may result in changes to the financial performance of business efficiencies, especially BPR. Efficiency is one of the performance parameters which theoretically can be used as a basis for determining the performance of the bank.</em><em> </em><em>Non-parametric approach to Data-Envelopment Analysis (DEA), used as a tool for evaluating the efficiency of BPR, with input variables (cash, placements with other banks, fixed assets, other assets, third party financing, interest income, interest expense, expense fees and expenses operational) and the output variable (that is given credit, loans received, and net income). Analysis of the influence of changes in accounting standards on the efficiency of BPR, performed using Analysis of Variance analysis tools-(ANOVA) and regression bootstrap method. The results showed that, for BPR in East Java which has total assets of Rp. 10 (ten) million, changes in accounting standards had no effect on the efficiency of BPR. The condition is caused by, changes in financial accounting standards, fundamentally, is the reclassification and changes in the presentation of accounts in the financial statements BPR.</em></p> <p><br /> <strong>Key words</strong>: Financial Accounting Standards, Efficiency, BPR, DEA</p>

scholarly journals ANALISIS PENERAPAN PSAK NO. 16 TENTANG ASET TETAP PADA PT. BANK SULUTGO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Natalia Punusingon ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Fixed Asset ◽  
Accounting Standard ◽  
Production Factors ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method

In an operational company requires production factors to support the company in achieving its objectives. Of the several types of assets, there is one of the most important assets in supporting the company's operations, namely fixed assets. This study aims to find out that the company has implemented a fixed asset accounting policy that is appropriate and based on the Statement of Financial Accounting Standards (PSAK) no.16 in company activities. The method in this study is descriptive analysis method. In carrying out its accounting activities, PT. SulutGo Bank has referred to PSAK No. 16. In practice, companies distinguish types and ways of obtaining fixed assets with cash purchases or by establishing themselves, in depreciating fixed asset companies using the straight-line method and the declining balance method in accordance with applicable Accounting Standards, in terminating fixed assets whose useful lives has expired or is no longer used by removing assets from the register of ownership and releasing them through sales through auction. presentation and disclosure of assets in accordance with the pattern of financial standards and some information disclosed in financial statements. Keywords: fixed assets, SFAS no.16, financial statements, depreciating, financial accounting standard

scholarly journals EVALUASI PENERAPAN AKUNTANSI ATAS ASET TETAP (KONTAINER) PADA PT MERATUS LINE CABANG BITUNG

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rumayar Angela Natesha Helen ◽  
David Paul Elia Saerang ◽  
Sonny Pangerapan
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Fixed Asset ◽  
Interview Technique ◽  
Business Operations ◽  
Fixed Assets ◽  
Operational Activities

Fixed assets are the most instrumental in supporting the operational activities of the company, fixed assets are used to run the business operations of the company to produce goods or services. Therefore, it is necessary to apply a fixed asset accounting to avoid the occurrence of errors that will affect the financial statements for financial statement information will impact as a decision-making material. The purpose of this research is to know the company's policy regarding the application of fixed asset accounting based on Statement of Financial Accounting Standards. The analytical method used by the author is descriptive analysis with qualitative approach, using direct interview technique, documentation and email. From the results of the study can be concluded that the company run accounting activities guided by accounting policies that have led to Statement of Financial Accounting Standards about fixed assets.Keywords : Fixed Assets, Statement of Financial Accounting Standards

scholarly journals Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 93
Author(s):  
Mila Austria Reyes ◽  
Gita Ghaisani Haniyah
Keyword(s):  
Data Collection ◽  
Accounting Standards ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Accounting ◽  
Literature Study ◽  
Depth Interview ◽  
Fixed Assets ◽  
A Company

<p>Revaluation of assets Property, Plant and Eguipment (PPE)  is carried out by a company with the aimed to provide financial statements  which are more fair and reasonable. However, the question arise about how is the tax treatment for this asset assessment. The lack of regulations that regulate it makes the author to be motivated to  research and hopefully can provide information to taxpayers and give suggestions to the tax authorities regarding how the tax treatment for this asset assessment. This research is using a qualitative approach with data collection through in-depth interview and literature study. The research conclude to eliminate all of the perception regarding the actual tax treatment, the tax regulator must always update or revise the tax regulations with changes or revisions made by the Financial Accounting Standards (SAK). This research is limited  only on the discussion of the tax treatment towards revaluation based on the Statement of Financial Accounting Standards (PSAK) 16.</p>

scholarly journals ANALISIS PENERAPAN OPERATING LEASE BERDASARKAN PSAK. NO 30 PADA PT. YOSEPHA MANOKWARI

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Tifani Jones ◽  
Sifrid S. Pangemanan ◽  
Steven J. Tangkuman
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Descriptive Study ◽  
Financial Accounting ◽  
Financial Statement ◽  
Heavy Equipment ◽  
Fixed Assets ◽  
A Company ◽  
Lease Accounting

PT. Yosepha is a company engaged in the services of contractors and suppliers who also have additional business to support the company and increase profits are rental of fixed assets. Type of lease applied by PT. Yosepha is an operating lease. Operating lease is an ordinary lease, whereby at the end of the lease term there is no option rights for the lessee or heavy equipment leased to remain owned by PT.Yosepha. In the lease activities conducted by PT.Yosepha must comply with the applicable accounting standards set out in statement of financial accounting standards number 30, because it is very impact on the financial statements generated by PT.Yosepha. The purpose of this study is to determine whether the application of lease accounting on PT.Yosepha has been in accordance with the statement of financial accounting standards number 30 and how the effect on the financial statements. The method used in this research is descriptive study. The result of the research is where PT.Yosepha has not totally applied lease accounting in this case that is operating lease in accordance with statement of financial accounting standards number 30  because there is a mistake in the disclosure and reporting so that the resulting financial statements are not clear so that it is not in accordance with applicable standardsKeywords: Operating Lease, Statement of Financial Accounting Standards Number 30, Financial Statement

scholarly journals ANALISIS PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA BATAM

2019 ◽  
Vol 3 (2) ◽  
pp. 55
Author(s):  
Mortigor Afrizal Purba
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Professional Organization ◽  
Financial Accounting Standards Board

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM

Inferring U.S. Tax Liability from Financial Statement Information

2009 ◽  
Vol 31 (1) ◽  
pp. 29-63 ◽  
Author(s):  
Petro Lisowsky
Keyword(s):  
Stock Options ◽  
Accounting Standards ◽  
Financial Statements ◽  
Income Taxes ◽  
Financial Accounting ◽  
Financial Statement ◽  
Corporate Tax ◽  
Data Set ◽  
Accounting For Income Taxes ◽  
Tax Expense

Abstract: Using a multi-year matched tax return-financial statement data set, this study builds empirical models that infer U.S. tax liability on the corporate tax return from publicly available financial statement disclosures, including those of Statement on Financial Accounting Standards No. 109, Accounting for Income Taxes. Results show that current U.S. tax expense, the tax benefit from stock options, current-year tax cushion accrual, consolidation book-tax differences, and R&D are informative in inferring actual tax, while intraperiod tax allocation is not. Additionally, the sign of pretax book income and the existence of net operating loss carryforwards are useful partitioning variables in estimating actual tax. In general, for every dollar of current U.S. tax expense reported on the financial statements, approximately $0.70 is reported in U.S. tax liability on the tax return. The models are validated using a holdout sample, providing support for the notion that public parties can reliably use these results to estimate a firm's tax position. Additional tests reveal a hierarchy of subsamples that researchers may employ when maximizing the usefulness of tax-related disclosures in inferring U.S. tax liability.

scholarly journals EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA

2019 ◽  
Vol 3 (1) ◽  
pp. 152
Author(s):  
Pandu Prahadi Pangestu, Elfreda Aplonia Lau, Sunarto
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Analysis Technique ◽  
Descriptive Method

This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of financial statements not in accordance with the 2018 Micro, Small and Medium Entity Accounting Standards (SAK EMKM).The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure based on SAK EMKM   2018 with recognition, measurement, presentation and disclosure in Sinar Business and Champion methods for calculating checklist value in determining conformity criteria.The results of the study indicate that the recognition and measurement of the items in the financial statements of Sinar Terang Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Sinar Terang Business do not match the SAK EMKM

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