PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN  PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO

Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to determine how the recognition, measurement, and presentation of accounting for fixed assets based on PSAK No. 16 at the Arviel Gorontalo Hotel. This study uses qualitative approach that compares the actual situation with relevant theories related to the problem. The data obtained is the result of interviews and documentation. Analysis is done by comparing the financial statements of the Arviel Gorontalo Hotel with PSAK No. 16. The results show that the Arviel Hotel Gorontalo has not fully implemented the accounting for fixed assets in accordance with PSAK No. 16.

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

Jurnal Kajian Ilmiah ◽

10.31599/jki.v20i1.72 ◽

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18586.2017 ◽

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

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

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) ◽

10.32497/akunbisnis.v2i1.1525 ◽

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

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Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

Point of View Research Accounting and Auditing ◽

10.47090/povraa.v1i3.34 ◽

2020 ◽

Vol 1 (3) ◽

pp. 43-48

Author(s):

Indayani B

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Analysis Method ◽

Fixed Asset ◽

Government Accounting ◽

Straight Line ◽

Fixed Assets ◽

Qualitative Descriptive ◽

The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

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PERANCANGAN SISTEM PELAPORAN AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) SESUAI DENGAN SAK-ETAP DI WILAYAH MALANG (Studi Kasus pada Resto Gama Malang)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v1i1.5386 ◽

2018 ◽

Vol 1 (1) ◽

pp. 35

Author(s):

Intan Rachmawati A

Keyword(s):

Economic Growth ◽

Information System ◽

Data Analysis ◽

Accounting Information ◽

Financial Statements ◽

Qualitative Approach ◽

Accounting System ◽

Actual Situation ◽

Accounting Information System ◽

Accounting Information Systems

The purpose of this research is to know about the application of accounting information system and reporting from Resto Gama. Resto Gama is a retoran or restaurant business that coincided in Watu Gong Malang city, started in design in 1993 and started operating in 1994 in Jember. The purpose of this restaurant opening to serve the high interest of the community, especially Brawijaya students in the field of culinary or culinary. This research uses descriptive qualitative approach where data will be analyzed descriptively from interview, and note from result of observation. Notes will be analyzed to systematically describe the focus of research which includes the design of accounting information systems and the draft of financial statements in accordance with the standards. Data analysis aims to describe the actual situation in the field. From the results of this study shows that the system is done by restaurant gama still less and should be evaluated. There is still a merger of jobdesk applied by gama. The accounting system at the restaurant is also less effective to run. This can be seen from the development and economic growth of Resto Gama Watugong which is considered slow.

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THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS

Jurnal Tata Kelola & Akuntabilitas Keuangan Negara ◽

10.28986/jtaken.v6i2.469 ◽

2020 ◽

Vol 6 (2) ◽

pp. 129-142

Author(s):

Indra Indra

Keyword(s):

Information Technology ◽

Human Resources ◽

Central Government ◽

Financial Statements ◽

Fair Value ◽

Fiscal Year ◽

Fixed Asset ◽

Measurement Models ◽

Fixed Assets ◽

Two Factors

The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value.

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

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i2.12233 ◽

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.

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

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v2i6.406 ◽

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.

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PENGARUH INVESTASI TERHADAP PROFITABILITAS ANGGOTA HOLDING PT PUPUK INDONESIA (PERSERO)

JURNAL STIE SEMARANG ◽

10.33747/stiesmg.v11i02.363 ◽

2019 ◽

Vol 11 (02) ◽

pp. 01-14

Author(s):

Rahmat Setiawan ◽

Koko Sudiro

Keyword(s):

Capital Investment ◽

Financial Statements ◽

Investment Policy ◽

Quantitative Approach ◽

Significant Positive Effect ◽

Working Capital ◽

Fixed Asset ◽

Fixed Assets ◽

Negative Effect ◽

Positive Effect

In anticipation of future competition,, the Ministry of SOE since 2011 has set an aggressive strategy in holding management on PT Pupuk Indonesia (Persero). PT Pupuk Indonesia holding members are directed to be more expansive in improving their performance both by increasing their working capital and fixed assets. This expansion is expected to be able to increase the company's profitability.This research was conducted using a quantitative approach to assess the effect of working capital investment variables and fixed asset investment on the company's profitability variable. Data is obtained from the quarterly financial statements of the holding member of PT Pupuk Indonesia (Persero) during the period after the establishment of a strategic holding in 2011-2016.The results showed that the investment policy on working capital, as measured by the ratio of Current Assets / Total Assets, had a significant positive effect on ROA and ROE. While the investment policy on fixed assets, as measured by the ratio of Fixed Assets / Total Assets, has a significant negative effect on ROA and ROE

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ANALISIS PREDIKSI KEPAILITAN BANK KESAWAN (Studi Atas Laporan Keuangan Bank 1998 -2009)

JURNAL LENTERA BISNIS ◽

10.34127/jrlab.v6i1.164 ◽

2017 ◽

Vol 6 (1) ◽

pp. 29

Author(s):

Devi Rosinta

Keyword(s):

Prediction Model ◽

Financial Statements ◽

Bankruptcy Prediction ◽

Test Results ◽

Fixed Asset ◽

Financial Report ◽

Strong Positive Relationship ◽

Fixed Assets ◽

Return On Capital ◽

Observation Period

The purpose of research (1) To determine the Bank Kesawan bankruptcy prediction model based on financial statements of the bank concerned, and (2) To determine the formation of the Bank's bankruptcy prediction model Kesawan. Methodology research using quantitative, with an observed variable is Loans to Capital (X1), Fixed assets to Equity (X2), Fixed assets to Capital (X3) and Return on Capital (X4), and the dependent variable in this study is Zscore, techniques data analysis using correlation test, regression testing and test hypotheses.The results of the data variable Loans to capital, fixed assets to equity, Fixed asset to capital and return on capital simultaneously with correlation value of 0422 or 42.2% so there is a strong positive relationship regression test results Z = 47.881 to 1.642 +1.084 X4 -0.508 -0.018 X5 X6 X10, From the test results shows that the Z value of 48.96 is thus variable variable (Loans to capital, fixed assets to equity, Fixed asset to capital and return on capital) does not put pressure on banks bankruptcy Kesawan, results of hypothesis testing Fcont 5.435> 4.140 Ftable where r = 0026 <a = 0.05 thus independent variables (Loans to capital, fixed assets to equity, Fixed asset to capital and return on capital) can be used as benchmarks to know the symptoms of bankruptcy on the bank Kesawan for 10-year observation period. Keyword: Prediction of Bankruptcy, Financial Report

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