scholarly journals IPTEKS PERLAKUAN AKUNTANSI TERHADAP PENGHENTIAN DAN PELEPASAN ASET TETAP PADA KANTOR LURAH KLEAK

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Gandi Mararu ◽  
Winston Pontoh
Keyword(s):  
Fixed Assets ◽  
Operational Activities ◽  
A Company

Fixed assets are one of several conditions that can support the success of companies and agencies. With adequate fixed assets, the smooth running of the business and operational activities of a company or agency can run well. The Kleak village office must have fixed assets that have expired, obsolete, and economically depleted, and whether the Kleak village office has released and terminated the assets according to PSAK NO. 16. The result shows that Kleak vilage office has never terminated and released the fixed assets which have expired or have been obsolete.Keywords: Release of fixed assets, PSAK NO. 16

scholarly journals ANALISIS PENERAPAN AKUNTANSI LEASING ATAS PEROLEHAN ASET TETAP PADA PT. BANK SULUTGO KANTOR PUSAT

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Raynaldi Manginsela ◽  
David P. E. Saerang ◽  
Heince R. N. Wokas
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Asset Ownership ◽  
Head Office ◽  
Fixed Assets ◽  
Operational Activities ◽  
A Company ◽  
Research Show

Leasing activities are an alternative financing to obtain fixed assets in supporting the operational activities of a company. PT. Bank SulutGo is a company engaged in financial services (banking) that chooses leasing as one of the ways to obtain fixed assets.This study aims to find out how the application of leasing accounting to the acquisition for fixed assets at PT. Bank SulutGo Head Office based on PSAK No. 30. The research method used is qualitative descriptive.The results of the research show that leasing transactions conducted by PT. Bank SulutGo is classified as a finance lease which at the end of the lease period there is a transfer of asset ownership to PT. Bank SulutGo. The application of leasing accounting to the acquisition for fixed assets at PT. Bank SulutGo has not been fully implemented under PSAK No. 30 concerning leasing accounting.Keywords: Accounting for Leases, PSAK No. 30, Fixed Assets

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 IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. PLN (PERSERO) UP3 MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Ireyne Regina Gerung ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Fixed Assets ◽  
Useful Life ◽  
Operational Activities ◽  
One Year ◽  
A Company

In carrying out all its operational activities, a company needs and has never been separated from the role of fixed assets. Fixed assets are one of the assets of a company that has a useful life of more than one year and has a large materiality value. At PT. PLN (Persero) UP3 Manado, fixed assets are one of the assets with a very large value of materiality. Therefore, it takes a control of fixed assets to maintain and secure fixed assets from possible errors, both recording errors and policies made on fixed assets themselves. PT. PLN (Persero) UP3 Manado Certainly has a variety of fixed assets that support all company activities. Internal control of fixed assets at PT. PLN (Persero) UP3 Manado has been running well. PT. PLN (Persero) UP3 Manado is very concerned about the elements in the control of inter-fixed assets. Even though he has performed his duties well, PT. PLN (Persero) UP3 Manado still must pay attention to all the elements that exist to avoid things that are detrimental to the company in this case PT. PLN (Persero) UP3 Manado.Keywords : fix assets, intern control.

scholarly journals Penerapan Metode FIFO dalam Persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) pada PT Jasaraharja Putera

2020 ◽  
Vol 3 (2) ◽  
pp. 113
Author(s):  
Salisatul Laili Finisa ◽  
Octavia Lhaksmi P.
Keyword(s):  
Qualitative Methods ◽  
Accident Insurance ◽  
Trading Company ◽  
Industrial Manufacturing ◽  
Manufacturing Company ◽  
Operational Activities ◽  
Important Position ◽  
A Company

AbstrakTujuan dari penelitian ini yaitu untuk menilai keefektifan penerapan metode FIFO dalam persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) di PT Jasaraharja Putera. PT Jasaraharja Putera merupakan perusahaan yang bergerak di bidang jasa asuransi. Persediaan merupakan aktiva perusahaan yang menempati posisi yang cukup penting dalam suatu perusahaan, baik itu perusahaan dagang maupun perusahaan industri (manufaktur). Persediaan yang dimiliki perusahaan dapat dijual untuk kegiatan operasional perusahaan. Kendala yang sering dihadapi dalam akuntansi persediaan yaitu mengenai pencatatan. Metode dalam penelitian ini menggunakan metode kualitatif dimana penelitian dilakukan secara langsung di lapangan dan bersifat deskriptif pada PT Jasaraharja Putera. Penelitian ini menyimpulkan bahwa PT Jasaraharja Putera sudah menerapkan metode FIFO dalam pencatatan persediaan Resi AKDP (Akuntansi Kecelakaan Dalan Perjalanan), namun masih dilaksanakan dengan sangat sederhana dan belum terprogram.Kata kunci: Metode FIFO; Persediaan; Resi AKDP.ABSTRACTThe purpose of this study is to assess the effectiveness of the application of the FIFO method in the inventory of AKDP Receipt (Travel Accident Insurance) at PT Jasaraharja Putera. PT Jasaraharja Putera is a company engaged in insurance services. Inventory is a company asset that occupies an important position in a company, be it a trading company or an industrial (manufacturing) company. Inventories owned by the company can be sold for the company’s operational activities. Constraints that are often encountered in inventory accounting namely regarding recording. The method in this study uses qualitative methods where research is conducted directly in the field and is descriptive in nature at PT Jasaraharja Putera. This study concludes that PT Jasaraharja Putera has implemented the FIFO method in recording inventory of AKDP Receipt (Travel Accident Insurance), but it is still carried out in a very simple and not programmed manner.Keywords: AKDP receipt; FIFO method; Inventory.

scholarly journals Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

2020 ◽  
Vol 1 (1) ◽  
pp. 18-24
Author(s):  
Annisa Nur Hakim ◽  
A Jajang W Mahri ◽  
Aas Nurasyiah
Keyword(s):  
Data Envelopment Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Data Envelopment ◽  
Analysis Technique ◽  
Dea Analysis ◽  
Input Variables ◽  
Operational Activities ◽  
A Company ◽  
Descriptive Method

Abstract.     Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords.          Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

scholarly journals Analisis Modal Kerja Dan Pengaruhnya Terhadap Pertumbuhan Perusahaan

2013 ◽  
Vol 1 (3) ◽  
pp. 229-236
Author(s):  
Nusa Muktiadji ◽  
Heri Sastra
Keyword(s):  
Working Capital ◽  
Capital Growth ◽  
Current Asset ◽  
Operational Activities ◽  
A Company

Working capital is one of important factors in a company. It’s current asset which easy to be cashed and utilized for daily operational activities of the company. The amount of reasonable working capital in a company is the amount of working capital which is enough or in mutual accord with the fund needed to finance the operational activities. The purpose of this research is to find out the correlation and impact of working capital on the company’s growth. The analysis is done to know whether the amount of working capital has correlation and impact towards the company’s growth. The research was conducted at PT. Indocement Tunggal Prakarsa, Tbk, the national companies running in cement. The result of the research shows that PT. Indocement Tunggal Prakarsa, Tbk has been efficient in managing their working capital. It’s proven by the more increase of working capital of the the companies. PT. Indocement Tunggal Prakarsa, Tbk has been able to make profit with the result that there is growth in the company. Yet, at PT. Indocement Tunggal Prakarsa, Tbk, the profit yielded cannot make the growth increases.   Keywords : Working capital; growth.

scholarly journals Inventory Information System Design at PT. Instaprint Jaya Primatama

2020 ◽  
Vol 1 (2 April) ◽  
pp. 129-142
Author(s):  
Janu Ilham Saputro ◽  
Dwiana Octavia ◽  
Hurdjanto Wibisono
Keyword(s):  
Current System ◽  
System Modeling ◽  
Unified Modeling Language ◽  
Fast Time ◽  
Literature Study ◽  
Information System Design ◽  
Unified Modeling ◽  
Long Time ◽  
Operational Activities ◽  
A Company

Information technology is rapidly developing all existing activities or activities become very important in determining the progress of the company, both in operational and non-operational activities, one of which is the procurement report which must produce accurate and accurate reports. PT Instaprint Jaya Primatama is a company engaged in the field of digital printing while those who do not yet have a system that uses stock of goods, the current system still has problems such as requiring a long time to find the amount needed Every day and making reports still using Ms. Excel so there is a delay in the company's performance. This study aims to create a system that can support the process of reporting needs that can be done effectively, the design process uses the PIECES method, system modeling using UML (Unified Modeling Language) to use visualization, which can be used by using the Hypertext Preprocessor programming language (PHP ) with a MySQL-Server database as a database. And to collect data, the authors use the method of observation, interviews, and literature study. With the system of preparation of goods, can make it easier for inventory administrators to produce accurate reports with a fast time can be made in order to produce effective and efficient.

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

2020 ◽  
Vol 15 (3) ◽  
pp. 399
Author(s):  
Vionalisa Chandra ◽  
Ventje Ilat ◽  
Meily Y. B. Kalalo
Keyword(s):  
Hotel Industry ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Actual Situation ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Operational Activities ◽  
Accounting Policy

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.

scholarly journals IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. LUMBUNG BERKAT INDONESIA

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Jesella Lourina Makaluas ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Financial Statements ◽  
Internal Controls ◽  
Audit Committees ◽  
Productive Capacity ◽  
Control Environment ◽  
Related Information ◽  
Fixed Assets ◽  
Useful Life ◽  
A Company

PT Lumbung Berkat Indonesia, as a company entity engaged in construction, of course, this company has various types of fixed assets. The Company's fixed assets should be secured by means of internal controls of fixed assets that will oversee, control costs incurred to acquire fixed assets, increase or extend the fixed asset's useful life and increase operational contribution and productive capacity of fixed assets in order to safeguard the company's property. Based on the research that has been done at PT Lumbung Berkat Indonesia and the existing discussion, the conclusion that can be taken is that the internal control of fixed assets will run efficiently if the points that exist in the elements of control environment, risk assessment, control activities, related information , and monitoring has been well executed amongst companies to perform physical matching of fixed assets, appropriate division of functions and responsibilities, separating expenditures of income and expenses, following insurance against fixed assets, creating audit committees and implementing the abolition and disposal of fixed assets. Suggestions for better companies to explore the knowledge and application of internal control of good fixed assets for corporate activities to run effectively and efficiently and the presentation of financial statements and information about the company's fixed assets is accurate and reliable.Keywords: Internal Control, Fixed Assets

Sign in / Sign up

Export Citation Format

Share Document