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

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

Jurnal Akuntansi ◽

10.25170/jara.v12i1.56 ◽

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.

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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

ACCOUNTABILITY ◽

10.32400/ja.19072.7.01.2018.11-20 ◽

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

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

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v9i1b.332 ◽

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

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

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.1.2018.19641 ◽

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

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

CICES ◽

10.33050/cices.v6i1.870 ◽

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.

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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)

Samakia : Jurnal Ilmu Perikanan ◽

10.35316/jsapi.v10i2.530 ◽

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.

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Metode Penyusutan Mesin Produksi Dan Pengaruhnya Terhadap Biaya Overhead Pabrik

Gorontalo Accounting Journal ◽

10.32662/gaj.v1i2.394 ◽

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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Analysis Use of Fixed Assets Depreciation Method on Company Profits,

The Accounting Journal of Binaniaga ◽

10.33062/ajb.v3i1.178 ◽

2018 ◽

Vol 3 (1) ◽

pp. 59

Author(s):

Rina Indrayani

Keyword(s):

Research Method ◽

Early Years ◽

Line Method ◽

Straight Line ◽

Fixed Assets ◽

Lower Load ◽

Descriptive Method ◽

Fixed Period ◽

Straight Line Method ◽

Accounting Policy

This study was conducted with the aim to know the accounting policy ofdepreciation of fixed assets determined by the company and how the influence ofaccounting policy depreciation of fixed assets applied by the company to thecompany's earnings. The research method used is descriptive method of analysis isa research that aims to collect data that have a relationship with the problemsstudied, then processed and analyzed and then the solution. While the data used isquantitative data in the form of numbers. After examining and analyzing thecompany's treatment in calculating depreciation for fixed assets, it can beconcluded that the accounting policy of depreciation of fixed assets applied by thecompany has been in accordance with the applicable financial accountingstandards that is straight-line method and the use of different methods will result indifferent amounts of depreciation. Using the straight-line method of depreciationexpense for each fixed period, profits generated in the early years are greater thanin subsequent years. While in the method of balance decreased multiplydepreciation expense higher in the early years and lower load in the coming period.The resulting profits were smaller in the early years and were greater in previousyears.

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