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 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 EVALUASI PENYAJIAN DAN PENGUNGKAPAN ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT. AKAM

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Hosianita Fiandani Hukom ◽  
Jenny Morasa ◽  
Sonny Pangerapan
Keyword(s):  
Research Result ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Important Position ◽  
Supporting Element ◽  
A Company ◽  
Descriptive Method

A prime company entity can be seen through the company’s financial statement that is based on Financial Accounting Standards as a guidance in producing the financial statement. Fixed assets is a supporting element which has a quite large value and an important position in a company, therefore the information about the asset should comply with the prevailing standards. The aim of this research is to find out whether the presentment and disclosure of regular assets at PT. AKAM are in conformity with the Statement of Financial Accounting Standards (SFAS) No. 16 concerning property and equipment. The writer uses descriptive method, and the data collection was through interview, observation, and documentation. PT. AKAM is a company entity that engaged in construction service. According to the research result, it can be concluded that the presentment and disclosure of company fixed assets have led to Statement of Financial Accounting Standards (SFAS) No.16.  Keywords : Presentment, Disclosure, Fixed Asset, SFAS 16.

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 PSAK 30 Dalam Penyajian Laporan Keuangan Lessor

2018 ◽  
Vol 6 (3) ◽  
pp. 239-246
Author(s):  
Permana Saputra ◽  
Siti Ita Rosita
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Position ◽  
Subsequent Period ◽  
Lease Contract ◽  
Operational Activities ◽  
Lease Accounting ◽  
Research Show

This study aims to determine the system of financing, recording, and presentation of lease accounting contracts applied by the company whether it has been in accordance with the statement of financial accounting standards 30. The results of the research show that in its operational activities the company uses the method of financing lease, because in the lease contract the company transfers substantially all the risk and rewards associated with the ownership of the asset. In the contract the company recognizes assets in the from of finance lease receivables in the amount equal to the net rental ivestment. The receivables from rental receivablesare treated as principal payments which will be presented in the statement of financial position and the finance lease income to be presented in the statement of income. In general, the accounting of the company’s lease transactions in conformity with the statement of financial accounting standart 30 which has been described in the noted to the financial statements of the company. With the provisions of accounting for leases (PSAK 73) that have been retified by DSAK-IAI, in 2017 effective as of 1 Januari 2019, the company should consider the provisions in the application of the rental accounting policy in the subsequent period.   Keywords: finance lease, financial statement, PSAK 30

scholarly journals PENERAPAN PSAK NO. 30 TENTANG PERLAKUAN AKUNTANSI SEWA AKTIVA TETAP PADA PT. SINAR KARYA MEGA PERSADA

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Revine Marni Pangkerego ◽  
Novi Budiarso
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Descriptive Study ◽  
Heavy Equipment ◽  
Fixed Assets ◽  
Operating Leases ◽  
Lease Accounting

Companies in the course of its business relative to lease equipment to run its operations rather than having to buy new equipment with the aim of minimizing costs. For the PT. Sinar Karya MegaPersada engaged in construction business and has opted to rent some equipment fixed assets in the form of heavy equipment as additional business to earn more income. Often the records maintained by the company is not in accordance with PSAK No. 30 of the lease of fixed assets. The purpose of this study to determine the accounting treatment applied to the PT. Sinar Karya Mega Persada is already in line with PSAK No. 30. The method used is descriptive study. The results showed lease accounting treatment of fixed assets using operating leases where the end of the lease, the equipment remains the property of the lessor in this case PT. Sinar KaryaMega Persada. The Company has not fully follow accounting standards in accordance with PSAK NO. 30 on leases of fixed assets. Head of the company should consistently apply the lease accounting treatment of fixed assets in accordance with PSAK No. 30, to be more accurate financial reporting.

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

scholarly journals Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

2021 ◽  
Vol 2 (4) ◽  
pp. 1175-1183
Author(s):  
Fera Riske Anggita ◽  
Tommy Kuncara
Keyword(s):  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Accounting ◽  
Financial Statement ◽  
Islamic State ◽  
Literature Study ◽  
Financial Position ◽  
Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Marddyanto Dwi Saputra ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Public Accountability ◽  
Financial Situation ◽  
Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

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

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