scholarly journals ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO.16 (REVISI 2011) DI RSU PANCARAN KASIH MANADO

2015 ◽  
Vol 4 (1) ◽  
pp. 12
Author(s):  
Paulina Amanda Sadondang ◽  
Jullie J Sondakh ◽  
Novi Swandari Budiarso
Keyword(s):  
Financial Accounting ◽  
Primary Data ◽  
Accounting Standard ◽  
Information Tools ◽  
Straight Line ◽  
Fixed Assets ◽  
Operational Activities ◽  
The Right ◽  
Straight Line Method

Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker.RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical  and non medical tools are the fixed assets that owned by company and very important to propped the course of company operational activities.This research aim for analyze the accounting treatment for fixed assets at RSU Pancaran Kasih Manado, whether it has in accordance with the statement of financial accounting standard No. 16 (revised 2011) about fixed assets..The method of research used is descriptive analyze method with the purpose to give an illustration or description about a situation in an objective manner. To compile data necessary, writer used the technique of gathering data like an interview and documentation. The kind of data that used are primary data and secondary data.From the result of research can be deduced that in operated accounting activity, the company has following provisions on PSAK No. 16 (Revised 2011) about fixed assets. On the application, the company distinguish the kind of fixed assets and the achievement method, that is cash purchase, construction, or donation, shrinking the fixed assets used straight line method, halt the fixed assets that is not used, removed the fixed assets from own list and take it off by abrogation and annihilation. But on the disclosure, the company not apply the accounting treatment of fixed assets altogether like that PSAK No. 16 (Revised 2011).

scholarly journals EVALUASI PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT BANK MALUKU MALUT CABANG TOBELO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Deisy Seleste Ruata ◽  
Jantje J. Tinangon ◽  
Lidia M. Mawikere
Keyword(s):  
Financial Institution ◽  
Financial Accounting ◽  
Primary Data ◽  
Main Function ◽  
Banking Services ◽  
Straight Line ◽  
Fixed Assets ◽  
Data Source ◽  
Operational Activity ◽  
Straight Line Method

The Bank is a financial institution whose main function is to raise funds from the community, and also provide services in the form of banking services. A bank in carrying out an operational activity always requires a variety of equipment, equipment, vehicles, and other means in terms of supporting activities carried out called fixed assets. This study aims to see how the accounting treatment of fixed assets, whether implemented in accordance with PSAK No. 16. Type of research used by the authors is qualitative data. Data source used is primary data. The method of analysis is descriptive method. The result of the research shows that PT Bank Maluku Malut Tobelo Branch in calculating depreciation using straight-line method of accounting treatment of fixed assets in terms of distribution, measurement, valuation, and presentation there is no problem at all applied by PT Bank Maluku Malut Tobelo Branch complies with the standard statement financial accounting No. 16.Keywords : Evaluation Treatment, Accounting, fixed assets,

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 ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT. MASSINDO SINAR PRATAMA MANADO

2018 ◽  
Vol 7 (01) ◽  
pp. 11
Author(s):  
Yuvita M. F Goni ◽  
Novi Swandari Budiarso
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Balance Method ◽  
Financial Accounting ◽  
Taxable Income ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Tax Laws ◽  
Straight Line Method

            Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. While according to taxation rules just only use two method: the straight-line method and the declining balance method. The differences in the use of depreciation methods according to financial accounting standards and tax rules will result in fiscal correction. According to the depreciation expense is deductible expense for purpose of calculating income tax. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards and tax laws as well as impact on taxable income PT. Massindo Sinar Pratama Manado. The analytical method used is descriptive qualitative analysis method. The results showed the application of the method of calculation of depreciation PT. Massindo Sinar Pratama Manado in accordance with the provisions of the tax, but an error in the calculation of depreciation that increase the value of the company taxable income. PT. Massindo Sinar Pratama Manado should be more careful and referring to the tax rules in calculating the value of depreciation due to give effect to net profit before tax (taxable income) of the company, so that it will also to give effect to income tax to be paid by the company. Keywords : depreciation, fixed assets, financial accounting standards, tax rules, taxable income

scholarly journals IPTEKS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA PT. MASSINDO SINAR PRATAMA MANADO

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Yuvita M. F Goni ◽  
Novi Swandari Budiarso
Keyword(s):  
Accounting Standards ◽  
Balance Method ◽  
Financial Accounting ◽  
Line Method ◽  
Straight Line ◽  
Tangible Assets ◽  
Fixed Assets ◽  
Useful Life ◽  
One Year ◽  
Straight Line Method

Fixed assets are tangible assets acquired in ready to use or built first, used in the company operations, not intended for sale in the framework of the normal activities of the company and has a useful life more than one year. Depreciation is the process of allocation of the acquisition cost into the applicable cost of deductions in calculating profit. Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards in PT. Massindo Sinar Pratama Manado. The applied ipteks method is the calculation of depreciation of fixed assets in accordance with financial accounting standards. The result showed the company uses the straight line method and the declining balance method in calculating depreciation of its fixed assets. PT. Massindo Sinar Pratama Manado should not only perform depreciation calculations in accordance with financial accounting standards but also must be in accordance with the provisions of taxation in order not to need to be done fiscal correction. Keywords : depreciation, fixed assets, financial accounting standards

scholarly journals Perbandingan Penggunaan Straight Line Method Dan Double Declining Balance Method Pada Aset PT. Delimas Lestari Jaya

CICES ◽  
2020 ◽  
Vol 6 (1) ◽  
pp. 1-10
Author(s):  
Dina Satriani ◽  
Asep Saifudin ◽  
Po Abas Sunarya
Keyword(s):  
Balance Method ◽  
Management Policy ◽  
Fixed Asset ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Operational Activities ◽  
A Company ◽  
Straight Line Method ◽  
Depreciation Methods

PT. Delimas Lestari Jaya As one of the companies engaged in general trading and services of construction and Real Estate category. Assets remain instrumental in the operational activities of a company. Therefore, there needs to be appropriate management of fixed assets to be utilized according to the needs of the company. Generate different depreciation loads. Depreciation of fixed assets is calculated since the operation month or the month of fixed asset acquisition. Likewise if using depreciation. The purpose of this research is to know the depreciation of fixed assets according to PSAK No.  16, to determine the value of depreciation of fixed assets when using other depreciation methods, and to determine the company's management policy on the fixed asset treatment it has, and to compare depreciation load result between A straight line method and a declining balance method.

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).

scholarly journals PERLAKUAN AKUNTANSI CAPITAL EXPENDITURE DAN REVENUE EXPENDITURE PADA PT. PUTRA KARANGETANG

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Trifosa Ryna Kalungan ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Data Collection ◽  
Capital Expenditure ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Company Policy ◽  
Fixed Assets ◽  
Operational Activities ◽  
Object Of Study ◽  
Descriptive Qualitative

Capital expenditure and revenue expenditure are expenditures that need to be differentiated in the operational activities of an entity of course in fixed assets. Financial Accounting Standar Board Number 16 on fixed assets, a reference in this study. PSAK No. 16 is an accounting standard concerning fixed assets. Within the company, the fixed assets is a part that has a major contribution in the company's expenses. the fixed assets of companies should be able to distinguish between two types of expenses, capital expenditure and revenue expenditure. Object of study are that separate capital expenditure and revenue expenditure together with the accounting treatment on PT. Putra Karangetang. The purpose of this study is to find out how the accounting treatment of capital expenditure and revenue expenditure has been in accordance with PSAK no. 16. Data collection techniques used observation, interview and documentation. The method used is descriptive qualitative. The result of the research shows that the measurement of capital expenditure and revenue expenditure has not been in accordance with PSAK No. 16 (revision 2015), and company policy on the recognition of expenditures related to assets, namely: a). expenses above Rp. 2.500.000 is recognized as capital expenditure whereas b). spending below Rp. 2.5 million is recognized as revenue expenditure.Keywords:  capital expenditure, revenue expenditure

scholarly journals Analisis Perlakuan Akuntansi Atas Perolehan Dan Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laporan Keuangan

2019 ◽  
Vol 7 (3) ◽  
pp. 379-390
Author(s):  
Melan Meylani ◽  
Yayuk Nurjanah
Keyword(s):  
Cost Allocation ◽  
Financial Statements ◽  
Financial Accounting ◽  
Current Period ◽  
Straight Line ◽  
Income Statement ◽  
Fixed Assets ◽  
Period Of Occurrence ◽  
Straight Line Method ◽  
Acquisition Price

In the treatment of its fixed assets, PT Bahagia Jaya Sejahtera still has a mismatch. The discrepancy is in the recording of the acquisition price of the fixed assets, the company still records the fixed assets based on the purchase price only, while the costs associated with the fixed assets are charged as costs in the period of occurrence, which are charged as administrative and general costs. In addition to those expenses intended to condition the fixed assets so that they are always ready to be used, recorded as administrative and general expenses in the current period, for example in the purchase of fixed assets in the form of machines, PT Bahagia Jaya does not add these costs to the acquisition price of fixed assets. And when calculating depreciation of fixed assets, companies tend to use the straight-line method, whereas there are other methods that can be used to support the company's earnings. From the results of this analysis, it will be known the comparison of the acquisition price of fixed assets and cost allocation as well as the amount of depreciation costs between the company and the SAK regulations. The results of this analysis are presented in the form of comparative financial statements to determine the effect on financial statements. In the income statement, administrative and general costs are recorded to be too high, due to costs that should add to the acquisition value of fixed assets but instead are allocated to administrative and general costs.Thus, to present financial statements especially in Asset accounting treatment, it should be understood and implemented a fixed accounting policy in accordance with financial accounting standards.   Keywords: Fixed assets, depreciation, financial statements

scholarly journals PERANAN WARGA TIONGHOASEBAGAI ANGGOTA LEGISLATIFDI KOTA BATAM TAHUN 1999-2009

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Fitri Yanti ◽  
Nunung Krisnawati
Keyword(s):  
Local Governments ◽  
Control Function ◽  
Secondary Data ◽  
Primary Data ◽  
Chinese Community ◽  
Historical Method ◽  
Control Functions ◽  
The People ◽  
The Right

The background of this thesis is an increasing number of legislators Batam from Chinese citizens, at the 1999 elections, there were two people who passed to the DPRD Kota Batam, in the elections of 2004 increased to four Chinese citizens who become legislators Batam. It is not independent of their role during the sitting in the legislature as a representative of the people. This study aims to clarify the role of Chinese citizens who sat as a legislative member in Batam 1999-2009This research is a qualitative research, the historical method with the approach of political science. Steps historical research include: first heuristic, there are two sources of data are primary data and secondary data, primary data in this study is a member of the legislative representatives of the Chinese community, Chinese people, community leaders and members of the Commission, the secondary data taken from any books , newspapers and other documents, the authors do critique source consisting of external criticism and internal criticism, the three researchers to interpret, fourth historiography.The results in this study explained that the role of the Chinese community as a member of the legislature in Batam years 1999-2009, the first legislative function is set statutorily in the form of local regulations (Perda), the second control function or supervise the activities of local government in implementing legislation has been agreed , of these control functions legislators have the right to ask questions, interpellation, questionnaires and motions, the three other functions related to the budget or APBD that has been agreed with the local governments when the plenary session.  Keywords: legislative member, chinese societyLatar belakang penelitian ini adalah terjadinya peningkatan jumlah anggota DPRD Kota Batam dari warga Tionghoa, dimana pada pemilu tahun 1999 terdapat dua orang yang lolos menjadi anggota DPRD Kota Batam dan  pada pemilu tahun 2004 mengalami peningkatan menjadi empat orang. Hal ini tentunya tidak terlepas dari peran mereka selama duduk di legislatif sebagai wakil rakyat. Penelitian ini bertujuan untuk menjelaskan peran warga Tionghoa yang duduk menjadi anggota legislatif di Kota Batam tahun 1999-2009.Jenis penelitian ini adalah penelitian kualitatif historis dengan pendekatan ilmu politik.Adapunlangkah-langkah penelitian historis meliputi: pertama heuristik, di dalamnya terdapat dua sumber data yaitu data primer dan data sekunder, data primer dalam penelitian ini adalah anggota legislatif dari perwakilan masyarakat Tionghoa, masyarakat keturunan Tionghoa, tokoh masyarakat dan anggota KPU, data sekunder diambil dari buku-buku, koran dan dokumen lainnya.Kedua, kritik sumber yang terdiri dari kritik ekstern dan kritik intern.Ketiga, interpretasi dan keempat, historiografi.Hasil dalam penelitian ini menjelaskan bahwa peranan warga Tionghoa sebagai anggota legislatif di Kota Batam tahun 1999-2009,  pertama fungsi legislasi yaitu mengatur undang-undang dalam bentuk peraturan daerah (Perda), kedua fungsi kontrol atau mengawasi kegiatan pemerintah daerah dalam menjalankan Perda yang telah disepakati, dari fungsi kontrol ini anggota DPRD memiliki hak untuk bertanya, interpelasi, angket dan mosi, ketiga fungsi lainnya yang berkaitan dengan anggaran atau APBD yang telah disepakati bersama pemerintah daerah saat sidang paripurna. Bermainnya peran-peran  tersebut dengan baik, semakin menambah nilai kepercayaan warga Tionghoa  memilih dari kalangan mereka untuk pemilu selanjutnya. Kata Kunci: anggota legislatif, masyarakat tionghoa, kota batam  

scholarly journals EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA CV SARANA ADI PUTRA PERIODE 2017 s/d 2018

2020 ◽  
Vol 12 (1) ◽  
pp. 95-104
Author(s):  
Fany Asmara ◽  
Yumniati Agustina
Keyword(s):  
Qualitative Methods ◽  
Purchase Price ◽  
Book Value ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Acquisition Costs ◽  
Straight Line Method ◽  
Descriptive Qualitative

The purpose of this study is to evaluate the accounting treatment of fixed assets in CV Sarana Adi Putra by using descriptive qualitative methods. This study refers to SAK ETAP Chapter 15 concerning fixed assets that apply in Indonesia. With the evaluation results of this study it can be concluded in terms of recognition of fixed assets are recognized if the fixed assets have been used as operational which is in accordance with SAK ETAP, and the acquisition of fixed assets is not in accordance with SAK ETAP because the company only records the purchase price, and costs incurred are directly charged . In terms of measurement of fixed assets, it is not in accordance with SAK ETAP because there is no policy governing the valuation. In terms of the methods of preparation, the company uses the straight-line method in accordance with SAK ETAP. In terms of the presentation of fixed assets, the company records acquisition costs, depreciation expense, accumulated depreciation, book value in which the accumulated depreciation is reduced according to SAK ETAP. in terms of disclosure of fixed assets, is not in accordance with SAK ETAP because there is no policy governing the disclosure.   Keywords: Fixed Assets, SAK ETAP Chapter 15 concerning Fixed Assets

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