scholarly journals Analisis Penghentian Pengakuan Aset Tetap Pada PT Central Light Concrete Berdasarkan SAK-ETAP

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Eka Yuni Amaliya ◽  
Sjamsul Hidayat ◽  
Andrianto Andrianto
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Economic Benefits ◽  
New Production ◽  
Fixed Asset ◽  
Income Statement ◽  
Fixed Assets ◽  
Production Concept ◽  
Useful Life ◽  
Collection Methods

ABSTRACT This study aims to determine the analysis of the termination of fixed asset recognition at PT Central Light Concrete based on SAK-ETAP. The method in the study is descriptive with a qualitative approach, namely by providing an overview of the analysis of the termination of fixed assets at PT Central Light Concrete based on SAK-ETAP. In conducting this research, the author uses data collection methods by means of interviews, observation, and documentation.The results of the study indicate that when a fixed asset usage discontinuation occurs because it is damaged or not in accordance with the new production concept, PT Central Light Concrete has not terminated the recognition of fixed assets. PT Central Light Concrete still charges the depreciation of these fixed assets in the income statement and recognizes those fixed assets in the balance sheet.The conclusion in this study is that PT Central Light Concrete has not implemented the termination of recognition of damaged fixed assets or fixed assets that are no longer used before the useful life is used up and still records the depreciation of the fixed assets. This is not in accordance with SAK-ETAP where the entity must stop recognizing fixed assets when released or when no future economic benefits are expected from their use or disposal. Gains or losses arising from derecognition of property and equipment must be recognized in the income statement at the end of the period. Fixed assets that have been derecognized must also be written off from the company's fixed assets list and balance sheet at the end of the period. It is intended that the financial statements presented can help the Management of PT Central Light Concrete in making decisions or policies.Keywords                   : Fixed Assets, Termination of RecognitionCorrespondence to       : [email protected] ABSTRAK  (bahasa indonesia)Penelitian ini bertujuan untuk mengetahui analisis penghentian pengakuan aset tetap pada PT Central Light Concrete berdasarkan SAK-ETAP.Metode dalam penelitian adalah deskriptif dengan pendekatan kualitatif yaitu dengan memberikan gambaran mengenai analisis penghentian pengakuan aset tetap pada PT Central Light Concrete berdasarkan SAK-ETAP. Dalam melakukan penelitian ini, penulis menggunakan metode pengumpulan data dengan cara wawancara, observasi, dan dokumentasi.Hasil penelitian menunjukkan bahwa saat terjadi penghentian pemakaian aset tetap karena rusak atau tidak sesuai dengan konsep produksi yang baru PT Central Light Concrete belum melakukan penghentian pengakuan aset tetap. PT Central Light Concrete masih membebankan penyusutan aset tetap tersebut dalam laporan laba rugi dan mengakui aset tetap tersebut dalam laporan neraca.Kesimpulan dalam penelitian ini adalah PT Central Light Concrete belum menerapkan penghentian pengakuan aset tetap yang rusak atau aset tetap yang tidak dipakai lagi sebelum umur manfaatnya habis dan masih mencatat penyusutan aset tetap tersebut. Hal ini tidak sesuai dengan SAK-ETAP di mana entitas harus menghentikan pengakuan aset tetap pada saat dilepaskan atau ketika tidak ada manfaat ekonomi masa depan yang diekspektasi dari penggunaan atau pelepasannya. Keuntungan atau kerugian yang timbul dari penghentian pengakuan aset tetap harus diakui dalam laporan laba-rugi di akhir periode. Aset tetap yang telah dihentikan pengakuannya juga harus dihapuskan dari daftar aset tetap perusahaan dan laporan neraca di akhir periode. Hal ini bertujuan agar laporan keuangan yang disajikan dapat membantu Manajemen PT Central Light Concrete dalam pengambilan keputusan atau kebijakan.Kata kunci                  : Aset Tetap, Penghentian PengakuanKorespondensi             : [email protected]

scholarly journals ANALISIS PENERAPAN AKUNTANSI ASET TETAP PADA KPPBC TIPE MADYA PABEAN C KANTOR POS PASAR BARU

2021 ◽  
Vol 2 (2) ◽  
pp. 53-70
Author(s):  
Deni Herdiyana ◽  
Muhammad Luqman Rokhim
Keyword(s):  
Balance Sheet ◽  
Field Studies ◽  
Financial Statements ◽  
Fiscal Year ◽  
Post Office ◽  
Fixed Asset ◽  
Financial Reports ◽  
Government Accounting ◽  
Fixed Assets ◽  
Collection Methods

This research is conducted to analyze the the fixed asset accounting policies at KPPBC Type Madya Pabean C Pasar Baru Post Office for financial reports for the 2017-2018 fiscal year. The research method used is through a qualitative approach. To support this research, data collection methods were carried out consisting of literature studies, field studies and interviews. The results of the study can be concluded that the application of fixed asset accounting at KPPBC TMP C Pasar Baru Post Office as a whole is in accordance with the fixed asset accounting policy, however there is a presentation and disclosure of fixed assets in the balance sheet and notes on financial statements that are still not in accordance with government accounting standards and statutory regulations.     Penelitian ini dilakukan untuk menganalisa penerapan kebijakan akuntansi aset tetap pada KPPBC Tipe Madya Pabean C Kantor Pos Pasar Baru untuk laporan keuangan periode tahun anggaran 2017-2018. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang terdiri dari studi literatur, studi lapangan, dan wawancara. Hasil penelitian dapat disimpulkan bahwa penerapan akuntansi aset tetap pada KPPBC TMP C Kantor Pos Pasar Baru secara keseluruhan telah sesuai dengan kebijakan akuntansi aset tetap, namun masih terdapat penyajian dan pengungkapan aset tetap dalam neraca dan CaLK yang masih belum sesuai dengan standar akuntansi pemerintah dan peraturan perundang-undangan.

Federal Accounting Standard 6/2020: Disputable issues of using some aspects of depreciation of fixed assets

2021 ◽  
Vol 22 (5) ◽  
pp. 548-574
Author(s):  
Ekaterina K. KOPYLOVA ◽  
Tat'yana I. KOPYLOVA
Keyword(s):  
Economic Benefits ◽  
Value Assessment ◽  
Fixed Asset ◽  
Accounting Standard ◽  
Accounting Practice ◽  
Firm Objectives ◽  
Fixed Assets ◽  
The Subject ◽  
Useful Life ◽  
Depreciation Methods

Subject. Currently, it is still important to choose how depreciation is charged, since this exactly reflects how future economic benefits of fixed assets are allocated over time. Amendments to the Russian laws on the use of Federal Accounting Standard (FAS) 6/2020 Fixed Assets helped update not only the procedure, but also the terminology. This totally influence how depreciation is recognized as per accounting policies of a firm. Objectives. The study focuses on the specifics of regulation and accounting for depreciation of fixed assets. Methods. The methodology includes the methods of analysis, systematization, comparison and generalization of regulatory sources and scientific literature on the subject. Results. We conducted the critical analysis of FAS 6/2020 in terms of using depreciation aspects, which relate to the useful life of a fixed asset, its drop value and depreciation method. Having analyzed regulatory documents, we summarized requirements to the useful life of fixed assets. Conclusions and Relevance. Practical issues of the drop value assessment should be resolved with respect to international practices. We also suggest non-governmental regulators of the Russian accounting practice should outline guidelines for the assessment of the drop value. There are still pending issues concerning the calculation of depreciation when a fixed asset is not used each day of a month. The depreciation calculation method should be stipulated in accounting policies, like aspects of revising depreciation elements. Considering the use of FAS 6/2020, accounting policies should be updated to formulate the content of changed aspects. The findings may prove useful to accountants when updating accounting policies on the use of depreciation methods in 2022 and onward.

scholarly journals ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA DINAS PENGELOLAAN KEUANGAN ASET DAERAH (DPKAD) PROVINSI ACEH

2019 ◽  
Vol 4 (2) ◽  
pp. 215-236
Author(s):  
Esduo Ramadhano Labasido ◽  
Darwanis Darwanis
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Local Property ◽  
Financial Statements ◽  
Property Management ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Maintenance Requirements ◽  
Management Cycle

Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.

scholarly journals IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

scholarly journals Sistem Informasi Akuntansi Penyusutan Aktiva Tetap Dengan Metode Garis Lurus Pada SMK Muhammadiyah 1 Weleri berbasis Web

2021 ◽  
Vol 14 (2) ◽  
pp. 216-223
Author(s):  
Ahmad Asifuddin ◽  
Haris Ihsanil Huda ◽  
Zaenal Mustofa
Keyword(s):  
Balance Sheet ◽  
Process Data ◽  
Strategic Information ◽  
Fixed Asset ◽  
Accounting Information System ◽  
Web Based ◽  
Income Statement ◽  
Fixed Assets ◽  
Asset Data ◽  
A Company

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

scholarly journals ANALISIS PENGELOLAAN FIXED ASSET PADA DISPARPORA KABUPATEN BATANG BERDASARKAN PSAP NO 7 (STUDI KASUS DI KAWASAN OBJEK WISATA PANTAI SIGANDU)

2020 ◽  
Vol 17 (2) ◽  
pp. 12
Author(s):  
Jilma Dewi Ayu Ningtyas ◽  
Haris Syuhada
Keyword(s):  
Asset Management ◽  
Financial Statements ◽  
Observation Data ◽  
Fixed Asset ◽  
Government Sector ◽  
Fixed Assets ◽  
Beach Tourism ◽  
The Status ◽  
The Government ◽  
Collection Methods

ABSTRACT The financial statements of the government sector are prepared in accordance with the status of the agency. Based on observational data obtained at the Youth and Sports Tourism Office there are several fixed assets found in the Sigandu Beach Tourism Objects such as Buildings, Land, Equipment, Machines and Irrigation. This study wanted to find out the suitability of asset management managed by the asset section of the Office of Tourism and Youth Tourism as the agency responsible for managing fixed assets in the Sigandu Batang Beach Tourism Object with PSAP No. 7 regarding Accounting for fixed assets because the Office of Youth and Sports is a work unit under government policy. Data collection methods by interview, documentation and observation. Data analysis using descriptive qualitative. The conclusion of this study is that there are differences in the treatment of assets based on the Department of Youth Tourism and Sports with PSAP No. 7 which is point 5. The termination and disposal of fixed assets are not in accordance with PSAP No. 7 of 2010. Keywords       : Fixed Assets, PSAP no. 7, Public Sector Accounting ABSTRAK            Laporan keuangan sektor pemerintahan disusun sesuai dengan status instansi .Berdasarkan data observasi yang di peroleh di Dinas Pariwisata Kepemudaan Dan Olahraga ada beberapa aset tetap yang terdapat di Obyek Wisata Pantai Sigandu seperti Bangunan, Tanah, Peralatan, Mesin dan irigasi.  Penelitian ini ingin mengetahui kesesuian pengelolaan aset yang di kelola oleh bagian aset Kantor Dinas Pariwisata Kepemudaan Dan Olahraga selaku instansi yang bertanggung jawab atas pengelolaan aset tetap pada Obyek Wisata Pantai Sigandu Batang dengan PSAP No. 7 mengenai Akuntansi aset tetap karena Kantor Dinas Kepemudaan Dan Olahraga merupakan satuan kerja yang berada di bawah kebijakan pemerintahan. Metode Pengumpulan data dengan wawancara, dokumentasi dan observasi. Analisis data menggunakan deskriptif kualitatif. Kesimpulan pada penelitian ini adalah terdapat perbedaaan perlakuan aset berdasarkan Dinas Pariwisata Kepemudaan dan Olahraga dengan PSAP No. 7 yaitu pada poin 5. Penghentian dan pelepasan aset tetap  tidak sesuai dengan PSAP No. 7 Tahun 2010.Kata Kunci     : Aset Tetap, PSAP No. 7, Akuntansi Sektor Publik

scholarly journals PERLAKUAN AKUNTANSI ASET TETAP SESUAI DENGAN PSAK PADA PT INKO JAVA SEMARANG TAHUN 2016

2019 ◽  
Vol 2 (1) ◽  
pp. 71
Author(s):  
Ririh Ayu Widyastuti ◽  
Christina Retno Gayatrie ◽  
Suko Suko Raharjo
Keyword(s):  
Data Collection ◽  
Financial Statements ◽  
Actual Situation ◽  
Literature Study ◽  
Fixed Asset ◽  
Data Collection Methods ◽  
Fixed Assets ◽  
Cost Measurement ◽  
Collection Methods ◽  
Research Show

Fixed Asset plays an important role in the sustainability of a business. The purpose of this research is to analyze the suitability of accounting treatment of Fixed Assets from recognition to presentation in the financial statements applied by PT Inko Java with PSAK. Data collection methods used were interview, observation and literature study. The results of the research show that PT Inko Java in recognition, measurement at the time of acquisition and termination of Fixed Assets is according to PSAK but cost measurement after the acquisition and depreciation of Fixed Assets has not been appropriate so that the presentation in the financial statements is less appropriate to the actual situation. This research is presented with description method to describe PT Inko Java's overview and exposition method to explain the accounting analysis of Fixed Assets

Analisis Aset Pemerintah Daerah Kota Bandung

2018 ◽  
Vol 10 (2) ◽  
pp. 96-107
Author(s):  
Rahayu Kusumadewi ◽  
Veren Virginia
Keyword(s):  
Local Government ◽  
Balance Sheet ◽  
Financial Statements ◽  
Regional Government ◽  
Fixed Asset ◽  
Economic Wealth ◽  
Absolute Value ◽  
Financial Condition ◽  
Fixed Assets ◽  
Prime Condition

Local government assets are one of the elements of the regional government balance sheet. Asset informaton in the balance sheet, describes the conditons of economic wealth owned by the local government. However, in the Bandung City Revenue Management Agency SKPD report, there was a decrease in the absolute value of the asset component, namely in the account of fixed assets, current assets and total assets. The purpose of the study was to analyze assets in the BPPD Bandung financial statements after a change in nomenclature, and to find out how the financial condition of Bandung BPPD, the ability of Bandung BPPD fulfill its obligations, and any indcators underlying the declnei in assets using ratios, includng; (1) Liquidty Ratoi, (2) Solvability Ratoi; and (3) Debt Ratio. Using descriptive-qualitative methods. Data collection techniques used were observation, interviews, and documentation. The results of this study indcate that, after a change in nomenclature, changes in the basis of measurement underlying the preparation of financial statements, namely a combinaton of cash and accrual basis. The financial condition of the Bandung City BPPD 2016-2017, in fulfillng its oblgations in prime condition. Judging from financial ratios, in the form of liquidty ratios, solvency ratios, and debt ratios, Bandung BPPD has a very good value between the comparison of assets and liablities. The decrease in current assets was influenced by the increase in tax receivables. Thus, the increase in tax receivables affects the increase in allowance for tax receivables. This is caused by bad tax receivables. The decrease in fixed assets is affected by the transfer of fixed assets to other asset accounts. This is because the condition of fixed assets is damaged and is not feasible to be used as a fixed asset. Fixed assets that were severely damaged reached 11.3 M.

scholarly journals LITERASI KEUANGAN BAGI PENGURUS KOPERASI AMBOY BANTUL

Dharma LPPM ◽  
2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Lita Yulita Fitriyani
Keyword(s):  
Financial Literacy ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Fixed Asset ◽  
Business Results ◽  
Processing Data ◽  
Fixed Assets ◽  
Microfinance Institution ◽  
And Training

This activity was conducted at amboy bantul cooperative consisting of producers and sellers of various processed foods, especially foods made from bananas. The type of business conducted by this cooperative is a business to save loans. This cooperative is a MicroFinance Institution (LKM)Based on the observations, some of amboy bantul cooperative managers are not yet understanding financial literacy. Literacy is an individual's ability and skills in reading, writing, calculating, solving problems, processing data, conveying information and understanding information related to daily life. Initially, the board of AMBOY Bantul Cooperative did not yet understand the meaning of depreciation or depreciation of fixed assets that should be presented in the financial statements.Therefore, this activity is intended to improve the ability of AMBOY  Bantul cooperative management in understanding how to prepare the correct financial statements, especially in recognizing the burden of depreciation and accumulated depreciation of fixed assets by providing counseling and training. After the management of this cooperative participated in counseling and training, finally AMBOY Bantul cooperative managers can understand how to calculate the burden of depreciation, accumulated depreciation and presentation in financial statement.They understand that depreciation expense accounts (all cooperative fixed assets) are presented on the Remaining Business Results Report as a reduction in service income accounts. They also understand that accumulated depreciation accounts reduce the acquisition price of each fixed asset presented on the balance sheet. Some administrators of AMBOY Bantul Cooperative can finally compile cooperative financial statements in accordance with Financial Accounting Standards for Entities Without Public Accountability (ETAP)

scholarly journals ANALYSIS OF THE BALANCE SHEET FROM THE ASPECT OF BUILT-IN ESTIMATES

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Nedim Smailović ◽  
Milanka Aleksić ◽  
Nina Uremović
Keyword(s):  
Economic Value ◽  
Balance Sheet ◽  
Economic Benefits ◽  
Accounting Practice ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
Assets Assessment ◽  
Basic Hypothesis ◽  
Available Information

The balance sheet should present the financial position of the company truthfully and objectively. The presentation of the balance sheet requires the use of the best possible estimates and reasonable assumptions that are reflected in the value of the balance sheet items. Estimates are based on historical and other available information at date of the balance sheet. Each estimate carries a risk with an outcome in materially significant adjustments to the present value of assets, liabilities, incomes and expenses in the next financial year. In the absence of a precise method of measurement, an assessment of the financial statement items is made. The use of adequate estimates does not compromise the reliability of the balance sheet. However, due to the uncertainty of business activities and a certain distinctiveness in the understanding of accounting and economic value, balance sheet items may take different values. There are numerous examples of misuse of creative accounting in accounting practice, and when implemented untrue and biased information is published. The motives for such actions are different, ranging from the need of avoiding paying taxes, more profitable business sales, gaining better creditors position and creditors, to the realization of bonuses and management privileges. In addition to management, competent external experts are hired for appraisal work, whose work does not always have to be reliable because an alternative appraiser can be selected or manipulative data can be provided as a basis for assessment. The aim of this paper is to point out the balance sheet items that carry the greatest risks of objective reporting, and to assess the validity of the applied concept (basis) for measurement. The paper also points to possible ways of manipulating the balance sheet: if you want to show a financial result lower than the real one, then the value of assets is shown lower than it really is, and income statement expenses increase, while the situation is reversed if the company wants to show better financial results of the existing ones: then the estimated value of the assets in the balance sheet increases, and the value of the expenses in the income statement decreases. The paper starts from the basic hypothesis that the value assets assessment affects the presentation of the financial position of the company. An important item in the estimates is the assessment of the useful life of fixed assets. These estimates are reviewed annually and changed in accordance with the expected changes and the dynamics of spending the future economic benefits of fixed assets. The hypothesis proof was performed on the example of the analysis of the property position of a large service company for the period from 2004 to 2019. The results indicate that estimates can significantly correct the financial position of the company, and that the analysis of the company should focus on positions that are subject to assessments and that can significantly change the value of the company, instead of cash and liquidity positions that are considered priority in most analysis.

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