scholarly journals Perlakuan Akuntansi Aset Tetap Pada Perusahaan Daerah Air Minum Kabupaten Kudus

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Tentyadesty Enggar Panggalih ◽  
Didiek Susilo Tamtomo
Keyword(s):  
Acquisition Cost ◽  
Cost Calculation ◽  
Final Report ◽  
General Description ◽  
Water Company ◽  
Fixed Assets ◽  
Acquisition Price

<p>The goals of final report are to calculate and recognize fixed assets, <br />record fixed assets and present, disclose the fixed assets of Kudus Disctrict <br />water company. The method of writing used in this final report is description <br />method and exposition methode. The description method is used to describe the <br />general description of Kudus Disctrict water company and the exposition is <br />used to explain the treatment of fixed assets at Kudus Disctrict water<br />company. The result of this Final report is Fixed assets are recognized when <br />the asset is ready for use at acquisition cost. Calculation of the acquisition price <br />of fixed assets until December 31, 2016 amounting to Rp 126,734,497,850, the <br />accumulated fixed assets up to December 31, 2016 amounting to Rp <br />49,116,678,669, and depreciation expense up to December 31, 2016, the <br />recording of fixed assets In journal, ledger and subsidiaries ledger, and the <br />presentation and disclosure of property and equipment to the Financial <br />Statements</p>

scholarly journals Tinjauan Perlakuan Aset Tetap Sesuai SAK ETAP No. 15

2019 ◽  
Vol 7 (3) ◽  
pp. 351-360
Author(s):  
Erni Suryadi ◽  
Wulan Wahyuni Rossa Putri
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Fixed Assets ◽  
Keywords Treatment ◽  
Acquisition Price ◽  
Descriptive Qualitative

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making.   Keywords : treatment of fixed assets, SAK ETAP No. 15

scholarly journals Pengaruh Kualitas Pelayanan, Citra Perusahaan dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Pada Perusahaan Daerah Air Minum di Kota Probolinggo

2020 ◽  
Vol 16 (1) ◽  
pp. 75-89
Author(s):  
Tumini ◽  
M. Saiful Bahri ◽  
Irvan Sumiafandi
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Linear Regression Analysis ◽  
Primary Data ◽  
General Description ◽  
Water Company ◽  
Municipal Water ◽  
Local Water ◽  
Number Of Customers

This study aims to determine the effect of service quality, company image and customer satisfaction on customer loyalty in the local water company (PDAM) in Probolinggo. This study uses a quantitative approach with descriptive approaches and associative analysis. The method of data collection is by distributing questionnaires (questionnaires), observation, documentation and literature study. The data sources used are primary data in the form of a general description of the company and the results of distributing questionnaires and secondary data in the form of explanatory quotes of variables obtained from books on related variables. The sampling technique used is nonprobability sampling with the current number of customers as many as 20,000. The method of data analysis is multiple linear regression analysis using the help of SPSS 23 for Windows. The results showed that (1) simultaneously (together) service quality, company image and customer satisfaction had a significant effect on customer loyalty in the municipal water company (PDAM) of probolinggo, (2) partially (separately) service quality, image company and customer satisfaction have a significant effect on customer loyalty in the municipal water company (PDAM) of probolinggo, (3) the most dominant customer satisfaction variable affects the variable customer loyalty in the local water company (PDAM) in Probolinggo.

scholarly journals ANALISIS PERLAKUAN AKUNTANSI PERALATAN KANTOR DAN AKTIVA TETAP PADA PT. ASTRA SEDAYA FINANCE

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Andika Prianto Maatuil ◽  
Lintje Kalangi ◽  
Stanley Kho Walandouw
Keyword(s):  
Accounting Standards ◽  
Business World ◽  
Historical Cost ◽  
Descriptive Research ◽  
Maximum Profit ◽  
Straight Line ◽  
Fixed Assets ◽  
Accounting Period ◽  
Straight Line Method ◽  
Acquisition Price

Business world is growing rapidly now requires every company or business entity to be more active in berkompetitif and continue to strive to achieve goals that have been set. The main goal of the company is to create maximum profit to increase the company's growth. Fixed assets are one of the main parts of the company's large and depreciated assets in an accounting period. The objective of this research is to know the accounting treatment of fixed assets in compliance with PSAK No. 16 Year 2015 at PT. Astra Sedaya Finance Manado. The type of research that is done is descriptive research. Based on the results of research conducted, the company set the acquisition price for fixed assets sometimes does not occur uniformity for the acquisition price of fixed assets, the management company has never done or acknowledge the decline and write-off of fixed assets while the method of depreciation is done every year against all types of assets using straight-line depreciation method consistently each year by applying the straight-line method and not deviating from generally accepted accounting standards and any purchase of fixed assets for the operations of the company are recorded at historical cost as the basis for measuring its fixed assets.Keywords : Depreciation, Fixed

scholarly journals EDUKASI KERAJINAN DAUN KELAPA UNTUK PENGEMBANGAN INDUSTRI KREATIF DESA DURIAN LOMBOK TENGAH

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Alda Fadila ◽  
Aurelius RL Teluma
Keyword(s):  
Married Women ◽  
Creative Industries ◽  
Online Marketing ◽  
Creative Economy ◽  
Final Report ◽  
General Description ◽  
Training Process ◽  
Target Groups ◽  
Village Community ◽  
Group Evaluation

The partner of the EDKERDAPA group activity is the residents of Durian village, Janapria sub-district, Central Lombok district, West Nusa Tenggara Province (NTB). Durian Village is a village with an area of around 476 ha which has extensive coconut plantations. The group identified several community problems, namely: 1) Lack of understanding of creative industries and handicrafts both in the production and marketing stages; 2) The lack of willingness and enthusiasm of Durian villagers to make a new innovation, most married women in Durian village do not work and only become housewives; 3) The lack of knowledge about online marketing. Then the solution steps we have taken include: 1) Forming a business group that can improve the welfare of the Durian village community with the target groups we are targeting is Durian Village mothers who have a lot of free time; 2) Sharing the tasks of Durian village mothers who took part in the training, so some mothers focused on making crafts and some were given additional assignments to learn more about online marketing; 3) Establish cooperation with parties who are experienced in developing a creative economy based on handicrafts to assist in the training process and in developing the business later. Output targets for the activity include: 1) Establishment of a permanent and continuous coconut leaf craftsman group in Durian village to be able to carry out other activities related to handicrafts; 2) Progress and Final Report; 3) Scientific articles which contain background, rationale, and general description as well as information about handicraft development in Durian village, Central Lombok, which has been carried out by the EDKERDAPA group. Evaluation results indicate that the process and stages of activities have been carried out as planned

scholarly journals ANALISIS PERBANDINGAN PERLAKUAN AKUNTANSI TERHADAP ASET BIOLOGIS DAN NON BIOLOGIS (Studi Kasus pada CV. Fatherland Farm Tondano)

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Abram Ventura Wardana Putra ◽  
Sifrid S. Pangemanan ◽  
Heince R. N. Wokas
Keyword(s):  
Fair Value ◽  
Fixed Assets ◽  
Acquisition Price

The accounting treatment for biological assets in Indonesia does not have mutual standards so, many agribusiness companies reported their biological assets just like the standards that used to report the non-biological assets. Characteristics of different biological assets can cause mistakes in recording if we use the same standards with non-biological assets. This study aimed to comparing the accounting treatment made by the company between two types of assets that owned by the company. The result of this research found that accounting treatment between the two types of asset does not have significant differences. The differences in the accounting treatment of these assets only in the measurement of assets and discontinuation. Companies measure the value of both types of assets in accordance with the acquisition price. But the company did not recognize the depreciation of their biological assets. At the time of biological assets termination, the company immediately reclassified the biological assets to the inventories that available to sale, while for non-biological assets, there are two types of termination that is for resale and stored as damaged goods. Considering to the characteristics of the biological assets, company should establish fair value in the measurement of biological assets. Keywords: Biological Assets, fixed assets.

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 Minimum ranks of sign patterns via sign vectors and duality

2015 ◽  
Vol 30 ◽  
Author(s):  
Marina Arav ◽  
Frank Hall ◽  
Zhongshan Li ◽  
Hein Van der Holst ◽  
John Sinkovic ◽  
...  
Keyword(s):  
Final Report ◽  
Research Station ◽  
General Description ◽  
Sign Pattern ◽  
Minimum Rank ◽  
Open Problems ◽  
New Approach ◽  
Sign Patterns ◽  
Pattern Matrix

A sign pattern matrix is a matrix whose entries are from the set {+,−,0}. The minimum rank of a sign pattern matrix A is the minimum of the ranks of the real matrices whose entries have signs equal to the corresponding entries of A. It is shown in this paper that for any m×n sign pattern A with minimum rank n − 2, rational realization of the minimum rank is possible. This is done using a new approach involving sign vectors and duality. It is shown that for each integer n ≥ 9, there exists a nonnegative integer m such that there exists an m × n sign pattern matrix with minimum rank n − 3 for which rational realization is not possible. A characterization of m × n sign patterns A with minimum rank n − 1 is given (which solves an open problem in Brualdi et al. [R. Brualdi, S. Fallat, L. Hogben, B. Shader, and P. van den Driessche. Final report: Workshop on Theory and Applications of Matrices Described by Patterns. Banff International Research Station, Jan. 31 – Feb. 5, 2010.]), along with a more general description of sign patterns with minimum rank r, in terms of sign vectors of certain subspaces. Several related open problems are stated along the way.

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