TINJAUAN PENERAPAN AKTIVA TETAP BERDASARKAN PSAK NO. 16 PADA PT. EKA SARI LORENA TRANSPORT TAHUN 2012-2013

2019 ◽  
Vol 9 (1B) ◽  
pp. 51
Author(s):  
Jeffry .
Keyword(s):  
Good Condition ◽  
Production Capacity ◽  
Financial Statements ◽  
Economic Life ◽  
Manufacturing Companies ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Useful Life ◽  
Straight Line Method

 Role of fixed assets both service companies and manufacturing companies are basically the same, ie fixed assets have a very important role as a support for companies in doing the activities and operations of the company. To keep the fixed assets can be used in accordance with its function, then the asset must remain in good condition. Therefore, it is important for companies to carry out the management of fixed assets. Because of the role and function of the fixed assets is crucial to achieve the company's goal has been determined. Fixed assets have limited use of the age limit, except land. Sometimes the fixed assets needed repairs caused by damage and worn out, so it can extend the useful life, increase production capacity and improve the quality of production of the assets concerned. PT. Eka Sari Lorena Transport only classifying fixed assets based on the depreciable fixed assets such as office equipment, inventory workshop, office vehicles, buses and construction operations. Initial recognition of assets based on data obtained PT. Eka Sari Lorena Transport in acquiring fixed assets carried out by way of a cash purchase, purchase on credit, and build it yourself. There are expenses that companies face during the period of use of the fixed assets in order to meet the needs of companies that repair and maintenance, replacement, and addition. Usually load a small amount included as part of the operating expenses of the current year, while load large amounts capitalized into the asset as an addition to the acquisition price. PT. Eka Sari Lorena Transport perform depreciation on all types of fixed assets, except land, there are two factors that cause a decrease in the ability of depreciation of fixed assets, namely the physical or functional depreciation, the company conducts depreciation using the straight-line method based on the estimated useful life and the economic life of termination to all fixed assets conducted since the end of its useful life, damaged, less useful for companies should be eliminated or released by PT. Eka Sari Lorena Transport. Disclosure of fixed assets in the financial statements of the company using the straight-line method of depreciation in the calculation of all types of fixed assets, fixed assets valuation basis disclosed at acquisition cost, the company revealed that the fixed assets are recorded at cost less accumulated depreciation and depreciation burden reported in the income  statement as an expense Suitability fixed assets accounting firm with SFAS No. 16 at initial recognition fixed assets, expenses for the use, termination of fixed assets, depreciation of fixed assets, as well as the disclosures in the financial statements do not fully implemented by the company.Keyword: Fixed Asset 

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 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

scholarly journals ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP UNTUK MENGOPTIMALKAN BEBAN PPH TERUTANG PT WELDINGTON INDONESIA PADA TAHUN 2013

2018 ◽  
Vol 12 (1) ◽  
pp. 16-28
Author(s):  
Priska Patricia ◽  
Yuliana Sumadi
Keyword(s):  
Income Tax ◽  
Balance Method ◽  
Fiscal Year ◽  
Net Income ◽  
Trading Company ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method ◽  
Year 2013

PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under Straight-Line methodology, PT Weldington Indonesia’s 2013’s Net Income and Income Tax, were Rp 2,907,835,195, and Rp 646,955,422, whereas under the Declining-Balance method, the Net Fiscal Income and Income Tax were Rp 2,902,350,988 and Rp 645,735,301. In Fiscal Year 2013, the depreciation expense calculation under Straight-Line method resulted to a lower depreciation value and higher Profit Before Tax, compared to the Declining-Balance method. In conclusion, the 2013 Income Tax was lower under Declining-Balance method compared to Straight-Line method.

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 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 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 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 Calculating Depreciation of Fixed Assets Using the Straight Line Method (Case Study in Household Scale Hatchery (HSRT) Grouper Fish in Pasir Putih Village, Bungatan District, Situbondo Regency)

2019 ◽  
Vol 10 (2) ◽  
pp. 105-113
Author(s):  
Musyaffa Rafiqie
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Secondary Data ◽  
Qualitative Research Methods ◽  
Purposive Sampling ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method

The purpose of the research is to describe, know and understand the value of depreciation fixed assets  with Straight line method.  At the Household Scale Hatchery (HSRT) grouper fish, village Pasirputih, Bungatan, Situbondo City. Qualitative research methods, descriptive type. The data collected is primary and secondary data. Respondents are taken by purposive sampling in which respondents are taken based on certain criteria. To calculate depreciation of fixed assets and their impact on profits, the Straight Line method is used. The size of the larvae is between 2.5 x 2 x 1.3 m to 4 x 2.5 x 1.8 m, like grading 2.5 x 2 x 1.5 to 3 x 2 x 1.5 m, like a palnton 1.5 x 1.5 x 1 m up to 3 x 2.5 x 1.8 m, rotifer tanks 1.5 x 1.5 x 1 up to 2.5 x 2 x 1.5 m and tanks of size 3 x 3 x 1.8 m up to 4 x 2.5 x 2 m. Fish that are turned over at household scale seedlings (HSRT), in Pasirputih Village, Bungatan District, Situbondo Regency are groupers. Farmers during HSRT operations, have never calculated depreciation of their HSRT infrastructure.

scholarly journals PENERAPAN PSAK NO.30 MENGENAI PERLAKUAN AKUNTANSI SEWA DAN PENGARUHNYA PADA LAPORAN KEUANGAN PT. BFI FINANCE INDONESIA, TBK.

2015 ◽  
Vol 1 (2) ◽  
pp. 51-62
Author(s):  
Asep Alipudin ◽  
Rati Pitria Ningsi
Keyword(s):  
Descriptive Analysis ◽  
Financial Statements ◽  
Quantitative Descriptive Analysis ◽  
Line Method ◽  
Period 2 ◽  
Straight Line ◽  
Quantitative Descriptive ◽  
The Impact ◽  
Lease Accounting ◽  
Straight Line Method

This study was to determine (1) The treatment of lease transactions recorded by PT. BFI Finance Indonesia, Tbk. during the leasing period, (2). Comparing the accounting treatment of lease during the leasing period between conducted by PT. BFI Finance Indonesia, Tbk. with SFAS No. 30 (3). Knowing the impact of lease accounting treatment carried out by PT. BFI Finance Indonesia, Tbk to the Company's Financial Statements. This type of research that used in this research is quantitative descriptive analysis (non-statistical). The data that used were the financial statements. BFI Finance Indonesia, Tbk. during the period 2011 to 2013, the independent variable SFAS No. 30 regarding the accounting treatment of leases. The dependent variable is the effect on the financial statements BFI Finance Indonesia, Tbk. The research is shows that the accounting treatment applied by PT. BFI Finance Indonesia, Tbk on assets acquired through financing activities is by using finance leases (capital leases) and in depreciation by the straight-line method or straight-line method. Treatment as a capital lease is in accordance with SFAS No. 30 but in the lease transaction recording by the company shows the approximate recording errors and grouping. This will affect the fairness of the financial statements performance therefore necessary adjusting entries to correct those mistakes.Keywords: Adoption of PSAK No. 30

Metode Penyusutan Mesin Produksi Dan Pengaruhnya Terhadap Biaya Overhead Pabrik

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Wahyudin Hasan ◽  
Yopin Lamatenggo
Keyword(s):  
Direct Relationship ◽  
Accounting Standards ◽  
Working Hours ◽  
Line Method ◽  
Production Processes ◽  
Straight Line ◽  
Fixed Assets ◽  
Future Income ◽  
Method Of Production ◽  
Straight Line Method

Fixed assets have a direct relationship with production processes such as machinery and factory buildings to generate future income for the company. This study aims to determine the shrinkage of the machine whether it is in accordance with accounting standards and to determine the effect of depreciation on the company's factory overhead costs which are measured using the method of working hours and methods of production.From the results of the study showed that PT Tri Jaya Tangguh still uses a straight-line method whose depreciation value is fixed every year and is not affected by the results / output produced while if using the working hours method and the method of production, the depreciation value will change every period and its depreciation will affect the company's factory overhead costs.

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