scholarly journals PENERAPAN AKUNTANSI PERPAJAKAN ATAS KEPEMILIKAN AKTIVA KENDARAAN DENGAN METODE SEWA PEMBIAYAAN PADA CV. KARYA WENANG

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Stephany Florence Claudia ◽  
Grace Mogi Nangoi ◽  
Heince Wokas
Keyword(s):  
Capital Stock ◽  
Bank Loans ◽  
Capital Goods ◽  
Alternative Sources ◽  
Commercial Accounting ◽  
Retained Earnings ◽  
Descriptive Method ◽  
Stock Issuance

To fund the business activities especially for the procurement of capital goods, the company has alternative sources of financing in the corporate and finance sourced from outside the company. Funding is sourced from within the company including the capital stock, issuance of bonds, and retained earnings. While the funding is sourced from outside the company such as bank loans and leasing. For companies that not have enough capital, the alternative is often used outside financing companies that finance leases/capital lease. The purpose of this study is to investigate the application of accounting taxation on the ownership of assets by the method of vehicle financing lease ( capital lease ) on the CV. Karya Wenang. The method used in this research is descriptive method. The results of the study on the CV. Karya Wenang is the CV Karya Wenang not fully implement the accounting taxation of finance lease transactions that do. As in the case of depreciation, the company still apply to commercial accounting

scholarly journals Property Rights and Finance

2002 ◽  
Vol 92 (5) ◽  
pp. 1335-1356 ◽  
Author(s):  
Simon Johnson ◽  
John McMillan ◽  
Christopher Woodruff
Keyword(s):  
Property Rights ◽  
Private Sector ◽  
Bank Loans ◽  
New Firms ◽  
Limited Access ◽  
External Finance ◽  
Private Sector Investment ◽  
Weak Property ◽  
Communist Countries ◽  
Retained Earnings

Which is the tighter constraint on private sector investment: weak property rights or limited access to external finance? From a survey of new firms in post-communist countries, we find that weak property rights discourage firms from reinvesting their profits, even when bank loans are available. Where property rights are relatively strong, firms reinvest their profits; where they are relatively weak, entrepreneurs do not want to invest from retained earnings.

scholarly journals EVALUASI PENERAPAN PSAK 30 TENTANG SEWA PEMBIAYAAN KONSUMEN PADA ASTRA CREDIT COMPANIES (ACC) DI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Fajriah Gani ◽  
Ventje Ilat ◽  
Victorina Z. Tirayoh
Keyword(s):  
Consumer Finance ◽  
Accounting System ◽  
Capital Goods ◽  
Finance Company ◽  
Descriptive Method

            The emergence of leasing agency is  an attractive for enterpreneurs Because today they tend to use cash rupiah fund for operational, activites of the company. Through leasing they could obtain funds to finance the purchase of capital goods with a repayment period of between three to five years or more. The object of this research is  Astra Credit Companise which is the largest auto finance company in Indonesia. The purpose of this research is to analyze the accounting treatment of leasing and reporting on Astra Credit Companaise in Manado. The method used is descriptive method, to identify the data that is used in connection with the assets that will be in the leasing of vehicles, identify the system of recording and reporting of leasing transactions, evaluating the advantages / disadvantages  in accounting for leasing transactions and reporting of leasing transactions, as well as draw conclusions. The results of the research can be in the know that leasing has several types and classifications as well as the criteria for determining the accounting system. The accounting treatment and reporting of leasing transactions on Astra Credit Companaise using leasse capital system where the lease can be transferred ownership at the end of the lease term. Based Recording aspect, reporting and disclosure, the accounting treatment of leasing at Astra Credit Companaise in accordance with SFAS applicabl.Keywords : Application of consumer finance lease, PSAK No.30

scholarly journals User Costs versus Waiting Services and Depreciation in a Model of Production

2010 ◽  
Vol 230 (6) ◽  
Author(s):  
W.Erwin Diewert
Keyword(s):  
Capital Stock ◽  
General Model ◽  
Cost Of Capital ◽  
User Cost ◽  
Capital Goods ◽  
User Costs ◽  
Resource Requirements ◽  
The One ◽  
Investment Goods ◽  
Period Model

SummaryThe paper develops an extension of a one period model of production involving beginning and end of the period capital stocks along with output and input flows that is due to Hicks and Edwards and Bell. This generalized Austrian model of production takes into account that end of the period capital stocks result from: (i) purchases of new investment goods; (ii) internal construction of firm capital stock components and (iii) holdings of (depreciated) capital goods that were held by the firm at the beginning of the period. These different methods of creating end of period holdings of capital stocks generally have different resource requirements and hence the one period production possibilities set is more complex than the usual one. This general model of production is used to justify the decomposition of the Jorgensonian user cost of capital into separate waiting services and depreciation components.

scholarly journals THE ROLE OF FINANCIAL LITERATION IN MODERATING THE RELATIONSHIP BETWEEN ACCESS TO FINANCIAL AND THE GROWTH OF MSMES IN WEST KALIMANTAN PROVINCE – INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 01-06
Author(s):  
Girang Permata Gusti ◽  
Yudis Agustira ◽  
Muhammad Rheza Tawakkal
Keyword(s):  
Financial Literacy ◽  
Electronic Mail ◽  
Bank Loans ◽  
Access To Finance ◽  
Financial Access ◽  
West Kalimantan ◽  
Postal Services ◽  
The Relationship ◽  
Descriptive Method

The low rate of financial literacy in West Kalimantan has triggered a study to explore the role of this variable, can it moderate the relationship between financial access and the growth of MSMEs in West Kalimantan Province?. This research uses a descriptive method with an associative research design and 390 MSMEs respondents. The distribution of the questionnaires used postal services, electronic mail, and social media. The results of this study are financial literacy can moderate the relationship between financial access and the growth of MSMEs and financial literacy has a positive and significant effect on the growth of MSMEs. An interesting finding from this research is access to finance has a negative and significant effect on the growth of MSMEs, this result is due to the lack of knowledge of MSMEs about how to manage money obtained from bank loans.

Thailand

2021 ◽  
pp. 93-126
Author(s):  
Richard F. Doner ◽  
Gregory W Noble ◽  
John Ravenhill
Keyword(s):  
Product Design ◽  
Foreign Exchange ◽  
Capital Stock ◽  
Scale Economies ◽  
Primary Case ◽  
Capital Goods ◽  
Domestic Firms ◽  
Excise Taxes ◽  
Policy Interventions ◽  
Automotive Assembly

Thailand is our primary case of successful extensive development. The impressive volume of Thai-based automotive assembly and vehicle and parts exports, the largest in the ASEAN region, reflects a highly efficient assembly base, dominated by foreign assemblers and component producers and driven largely by growth of capital stock rather than by indigenous productivity. This trajectory has been the result of deliberate policy interventions, such as automotive FDI incentives, excise taxes and tariffs designed to promote scale economies, and cluster-related infrastructure. These policies have been formulated and implemented by relatively cohesive institutional networks motivated by broader economic concerns, especially foreign exchange problems. Yet those same factors have not resulted in intensive growth: a manufacturing complex based at least in part on domestic firms producing parts and components, providing intermediate and capital goods, improving processes, and participating in product design.

scholarly journals ANALISIS PENERAPAN AKUNTANSI PERPAJAKAN TERHADAP DEPRESIASI ASET SEWA GUNA USAHA DENGAN HAK OPSI DITINJAU DARI SUDUT PANDANG PENYEWA PADA PT. SINAR CIPTA PERSADA SEJATI

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Azarya Anugrah Toweula ◽  
Jantje J. Tinangon ◽  
Meily Kalalo
Keyword(s):  
Comparative Method ◽  
Research Use ◽  
Capital Goods ◽  
Know How ◽  
Accounting Rules ◽  
The Difference ◽  
Asset Depreciation ◽  
Commercial Accounting ◽  
The Cost ◽  
Tax Accounting

A lease is a financing activity in the form of the provision of capital goods either under a lease with a finance lease or an operating lease for use by the lessee for a specified period of time on a periodic basis. Lease do it by PT. Sinar Cipta Persada Sejati is lease with Capital Lease method. At the end of lease period, the company has authorities to buy lease asset. The purpose of this research is to know how the implementation of tax accounting to capital lease asset depreciation at PT. Sinar Cipta Persada Sejati as Lessee. This research use descriptive comparative method. The results of this research has proven that transaction of capital lease do it by PT. Sinar Cipta Persada Sejati has not applicable with tax rules, in depreciation problem the company only applied the commercial accounting rules, that is depreciation starts when the company get the capital lease asset and the basic of depreciation is the cost of the asset. The difference of commercial accounting anda tax accounting will be a fiscal correction of income taxes.Keywords: Tax Accounting, Lease, Capital Lease

scholarly journals The Analysis Potency of Animal Slaughterhouse Retribution and Its Contribution for Pendapatan Asli Daerah (PAD) Pontianak City

Eksos ◽  
2020 ◽  
Vol 15 (1) ◽  
pp. 65-76
Author(s):  
Atria Tiffany Widyaningsih ◽  
Sani Sani
Keyword(s):  
Its Region ◽  
Regional Government ◽  
Department Of Agriculture ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Reliable Source ◽  
The Difference ◽  
Alternative Sources ◽  
Financial Balance ◽  
Descriptive Method

Regional government financing in performing reliable government duties.  This need is increasingly perceived by the region especially since the enactment of regional autonomy in Indonesia, which began on January 1, 2001. With the autonomy, the region is encouraged to be creative to find sources of local revenue that can support regional expenditure financing.  From various alternative sources of revenue that may be levied by the regions, the Law on Regional Government setting up local taxes and levies has become a reliable source of revenue for the regions.  Since 1984 various Laws on Local Government and financial balance between center and its region. Animal Slaughterhouse that has been built is the only existing RPH in Pontianak City so that its existence is needed by the community in the management and provision of meat that is safe, healthy, whole and kosher for the needs of the surrounding population.  Animal Slaughterhouse as a slaughtering business in the provision of healthy meat should consider factors related to sanitation in both the RPH environment and the surrounding environment.  In addition to producing meat, RPH also produces additional products that can still be utilized and waste. This research will discuss the potential and contribution of animal slaughtering retribution to Pendapatan Asli Daerah (PAD) Pontianak. The method used in this research is descriptive method, that is method by collecting data which then arranged so that can be made conclusion and suggestion with aim to give systematic and accurate description about the object under research.  The data collection techniques conducted by the authors are interviews, observation and documentation. Calculation of the potential of animal slaughterhouse based on the amount of slaughter data. In 2014 - 2016 different with the Realization data in the Department of Agriculture, Fisheries and Forestry of Pontianak City, there is a difference in the number of Retributions of Cutting House Year 2014 of Rp559,327,500, and the difference of slaughterhouse levy in 2015 amounting to Rp612.642.500, whereas in the year 2016 the difference of Levies of Slaughterhouse Rp633.320.000.  From the interviews this is due to the slaughter of animals on national holidays which are not levied on retribution fees due to deductions done outside the slaughterhouse but the number of slaughters is recorded as the number of how many animals slaughtered. The existing potential should be explored more deeply because it is a source of local revenue that qualified.

scholarly journals Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan

2018 ◽  
Vol 6 (3) ◽  
pp. 217-226
Author(s):  
Rian Fauzi ◽  
Udi Pramiudi ◽  
Moermahadi Soerja Djanegara
Keyword(s):  
Cash Flow ◽  
Applied Research ◽  
Balance Sheet ◽  
Financial Statements ◽  
Research Results ◽  
Knowing How ◽  
Income Statement ◽  
Qualitative Descriptive ◽  
Retained Earnings ◽  
Descriptive Method

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement.   Keywords: financial statements, SAK ETAP

scholarly journals ANALYSIS OF SHARIA INVESTMENT GALLERY’S INNOVATIVE STRATEGY IN INCREASING MILLENNIAL INVESTORS’ INTERESTS THROUGH AS-SALAM PROGRAMS

2020 ◽  
Vol 6 (2) ◽  
pp. 20-32
Author(s):  
Muhammad Mujtaba Mitra Zuana ◽  
Mohamad Toha ◽  
M. Alif Zamroni
Keyword(s):  
Qualitative Research ◽  
Capital Market ◽  
Capital Stock ◽  
Innovative Strategy ◽  
Innovative Strategies ◽  
Trading Mechanism ◽  
Descriptive Method

Sharia capital market is a capital market that is related to its activities, regarding issuers, types of securities traded and their trading mechanism conducted based on sharia principles. UINSA Sharia Investment Gallery and UINSA Sharia Trash Bank collaborating to spark AS-SALAM investment products. The AS-SALAM product is a form of investment product for saving capital junk stocks. This research aims to study the innovative strategies adopted by GIS in increasing millennial investors’ interests through the AS-SALAM program. The method used in this research is descriptive method through qualitative research. The results of this study indicate how saving capital stock can increase the interests of millennial investors to start learning to invest. This is because the price of shares is low compared to shares on the outside and only with garbage.

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