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 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 ANALISIS PENGAKUAN ASET TETAP BERDASARKAN PSAK DI CV GERONIMO AIRMADIDI

2021 ◽  
pp. 45-55
Author(s):  
Yudi Lamandoke ◽  
Tinneke E.M. Sumual ◽  
Frida M Sumual
Keyword(s):  
Data Analysis ◽  
Accounting Standards ◽  
The State ◽  
Financial Accounting ◽  
Fixed Asset ◽  
Accounting Standard ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Qualitative Technique ◽  
A Company

Abstrak CV Geronimo perusahaan perseroan komoditer yang bergerak dibidang jasa di Kelurahan Sarongsong 1, Kecamatan Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara. Penelitian ini bertujuan untuk mengetahui apakah pengakuan aset tetap di CV Geronimo sudah sesuai dengan pernyataan standar akuntansi keuangan  no.16 tentang aset tetap. Teknik analisis data yang digunakan adalah analisis deskritif kualitatif, yaitu metode yang bertujuan untuk menggambarkan keadaan perusahaan berdasarkan kenyataan yang sesungguhnya terjadi disuatu perusahaan. Hasil penelitian menunjukkan bahwa pengakuan aset tetap di kantor CV Geronimo  sesuai dengan pernyataan standar akuntansi keuangan no 16.   Kata kunci: pengakuan, akuntansi aset tetap, pernyataan standar akuntansi keuangan no. 16   Abstract CV Geronimo is a commodity company engaged services at Sarongsong 1 Village, Airmadidi District, North Minahasa Regency, North Sulawesi. This study aims to determine whether the recognition of fixed assets at CV Geronimo by following the statement of financial accounting standards No.16 regarding fixed assets. The data analysis is using descriptive qualitative technique analysis, which is a method that aims to describe the state of the company based on the fact that occur in a company. The results showed that the recognition of fixed assets in the Cv Geronimo office was by following  the statement of financial accounting standards No. 16. Keywords: recognition, fixed asset accounting, financial accounting standard statement no. 16  

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 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 PSAK No.16 Dalam Perlakuan Akuntansi Aset Tetap Perusahaan

2018 ◽  
Vol 6 (3) ◽  
pp. 195-204
Author(s):  
Anisa Putri Mayangsari ◽  
Yayuk Nurjanah
Keyword(s):  
Growth And Development ◽  
Organizational Factors ◽  
Financial Statement ◽  
Fixed Asset ◽  
Long Period ◽  
Fixed Assets ◽  
Principal Value ◽  
Important Position ◽  
A Company

Increased growth and development are the company's top priorities. However, maintaining and developing the company is not easy. Many important factors must be considered to run the company well, including organizational factors, personnel, and others. The survival and success of the company will be determined by the speed of reaction and the accuracy of the strategies taken by the company leaders as well as the support of all members of the organization. In a company, there are always fixed assets to carry out its operations. Assets still have an important position in the company because they require large amounts of funds and are embedded in a long period of time. The purpose of this research is to find out how the recognition, measurement and disclosure of fixed assets at CV Bangun Perkasa Furniture (BPF). To find out how to recognize, measure and disclose fixed assets in accordance with PSAK No. 16 on CV Bangun Perkasa Furniture (BPF). The results of the Analysis of Accounting for Intangible Fixed Asset (PSAK No.16) (Case study on CV. Bangun Perkasa Furniture) there are some results that the recognition of Bangun Perkasa Furniture is not appropriate not in accordance with PSAK 16 because the acquisition value only recognizes the principal value of the asset and in its disclosure the company does not apply the basic basis in accordance with PSAK 16. This is very different from that stated in PSAK 16. In measuring the fixed assets that are in CV. Bangun Perkasa Furniture in accordance with PSAK 16.   Keywords : PSAK 16, fixed assets, financial statement

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 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 REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109

2020 ◽  
Vol 4 (2) ◽  
pp. 326
Author(s):  
Fian Handayani ◽  
Yulinartati Yulinartati ◽  
Diyah Probowulan
Keyword(s):  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Position ◽  
Descriptive Method ◽  
Transparency And Accountability

The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order  to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.

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 PERLAKUAN AKUNTANSI TERHADAP AKTIVA TETAP BERDASARKAN PSAK NO 16 PADA PT. PEGADAIAN ( PERSERO ) CABANG MALALAYANG MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Muhammad Bahari Hariadi ◽  
Grace B. Nangoi ◽  
Anneke Wangkar
Keyword(s):  
Financial Accounting ◽  
Management Policy ◽  
Fixed Asset ◽  
Accounting Standard ◽  
Normal Period ◽  
Fixed Assets ◽  
Operational Activities ◽  
One Year ◽  
A Company

Company is organization that has certain activities to achieve the objectives charged to him. Each company has a goal to be achieved, both short-term and long-term, that is to gain profit and increase the company's profit. A goal will be achieved if a company is well managed and supported by means that can help achieve the goal. One of the supporting facilities used to achieve these objectives is fixed assets. Fixed Asset is a very important company asset, without a fixed asset it is impossible for a company to use its regular operational activities properly according to the Indonesian Accounting Association (2015: 16), Fixed assets are tangible properties held for use in the production or supply of goods or services to other parties or for administrative purposes and is expected to be used for more than one period. Fixed assets are company assets whose period of use is more than one accounting normal period (usually one year of use). Property assets belonging to fixed assets, ie land, buildings, machinery (mechines), vehicles, copyrights and so on. The Company's fixed assets are obtained through various means, among other things, by cash purchase, credit purchase, purchase with securities, exchange, obtained from prizes or donations and built on their own. Because of its long age, the assets are still needed as an investment so that the company is able to manage effectively and efficiently. as time goes by, the benefits of fixed assets will generally decrease continuously, leading to depreciation. All fixed assets may experience depreciation except land. Depreciation calculations are usually based on management policy in accordance with commonly used methods. Based on the description above, very interested to discuss more deeply about fixed assets. This prompted the authors for the final compilers entitled "Evaluation Of Accounting Treatment On Earning Asset Based On Financial Accounting Standard Number 16 At PT Pegadaian (Persero).

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