scholarly journals ANALISIS PREDIKSI KEPAILITAN BANK KESAWAN (Studi Atas Laporan Keuangan Bank 1998 -2009)

2017 ◽  
Vol 6 (1) ◽  
pp. 29
Author(s):  
Devi Rosinta
Keyword(s):  
Prediction Model ◽  
Financial Statements ◽  
Bankruptcy Prediction ◽  
Test Results ◽  
Fixed Asset ◽  
Financial Report ◽  
Strong Positive Relationship ◽  
Fixed Assets ◽  
Return On Capital ◽  
Observation Period

<p><em>The purpose</em><em> of research (1) To determine the Bank Kesawan bankruptcy prediction model based on financial statements of the bank concerned, and (2) To determine the formation of the Bank's bankruptcy prediction model Kesawan. Methodology research using quantitative, with an observed variable is Loans to Capital (X<sub>1</sub>), Fixed assets to Equity (X<sub>2</sub>), Fixed assets to Capital (X<sub>3</sub>) and Return on Capital (X4), and the dependent variable in this study is <sub>Zscore</sub>, techniques data analysis using correlation test, regression testing and test hypotheses.</em></p><p><em>The results</em><em> of the data variable Loans to capital, fixed assets to equity, Fixed asset to capital and return on capital simultaneously with correlation  value of 0422 or 42.2% so there is a strong positive relationship regression test results Z = 47.881 to 1.642 +1.084 X4 -0.508 -0.018 X5 X6 X10, From the test results shows that the Z value of 48.96 is thus variable variable (Loans to capital, fixed assets to equity, Fixed asset to capital and return on capital) does not put pressure on banks bankruptcy Kesawan, results of hypothesis testing F<sub>cont</sub> 5.435&gt; 4.140 <sub>Ftable</sub> where </em><em>r</em><em> = 0026 &lt;</em><em>a = 0.05 thus independent variables (Loans to capital, fixed assets to equity, Fixed asset to capital and return on capital) can be used as benchmarks to know the symptoms of bankruptcy on the bank Kesawan for 10-year observation period.</em></p><p><em> </em></p><em>Keyword: Prediction of Bankruptcy, Financial Report</em>

scholarly journals Investment Of Fixed Equipment Assets On Improving Profitability (case study cv.Parahyangan Express BranchKarawang)

2020 ◽  
Vol 17 (1) ◽  
pp. 30-42
Author(s):  
Sri Suartini ◽  
Dian Hakip Nurdiansyah ◽  
Sheli Rosdayanti
Keyword(s):  
Primary Data ◽  
Test Results ◽  
Fixed Asset ◽  
Financial Report ◽  
Verification Method ◽  
Average Value ◽  
Fixed Assets ◽  
Data Source ◽  
Fixed Asset Investment

The purpose of this study to determine how much influence of fixed asset investment vehicles against profitability CV. Parahyangan Express Karawang Branch. This research uses a descriptive verification method with a primary data source that is a financial report CV. Parahyangan Express Karawang Branch period 2007 to 2016. The result of this research is r average investment value CV. Parahyangan Express in the period 2007 until 2016 tends to decrease, the average value of profitability CV. Parahyang n Express in the period 2007 to 2016 tends to decline. Based on test results t comparison t arithmetic with t table showing 2.840> 2.093 t count more than t table. vehicle fixed asset investment has a significant effect on profitability in a CV. Parahyangan Express. The percentage of influence of fixed asset investment of 30% means 30 % development of profitability CV. Parahyangan Express is influenced by in-kind fixed assets while 70 % is influenced by other factors not examined in this study.

scholarly journals IPTEKS STANDAR AKUNTANSI PEMERINTAH PADA ASET TETAP BPKP PERWAKILAN PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Ridel Fendri Selah ◽  
Ventje Ilat
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Fixed Asset ◽  
Financial Report ◽  
Government Accounting ◽  
The North ◽  
North Sulawesi ◽  
Fixed Assets ◽  
The Difference ◽  
The Government

The North Sulawesi BPKP financial report is a report made to account for the performance results as a government agency.  Government Accounting Standards are principles and rules that are made as a basis for making financial statements for the government. Fixed assets are one component of assets reported in financial statements that are used for more than one year. For this reason, reporting must be correct and accordance with applicable accounting standards. The purpose of this study is to analyze the suitability between Government Accounting Standards and reporting of Fixed Assets in the North Sulawesi BPKP. The method used is the analysis of the fixed asset report of North Sulawesi BPKP with Government Accounting Standards.  The results of his research in Asset reporting are in accordance with the applicable Standards, only the difference in completeness is that there is a fixed asset account that has not been included in the 2017 report. In the future only enter an account that does not exist for the completeness of the fixed assets account if there is already an asset.Keywords : Government Accounting Standard, Financial Report, Fixed Asset

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.

PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH

2015 ◽  
Vol 11 (2) ◽  
pp. 89
Author(s):  
Baldric Siregar
Keyword(s):  
Regression Analysis ◽  
Financial Statements ◽  
Test Results ◽  
Size Of Government ◽  
Financial Reports ◽  
Financial Report ◽  
Independent Variables ◽  
Central Java ◽  
Sample Data ◽  
Special Region

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

scholarly journals Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada PT Asia Pacific Energindo Di Jakarta

2020 ◽  
Vol 20 (1) ◽  
pp. 77-92
Author(s):  
Pratiwi Nila Sari
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Asia Pacific ◽  
Public Accountability ◽  
Fixed Asset ◽  
Book Value ◽  
Fixed Assets ◽  
Operational Activities

This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, depreciation, termination, and presentation and disclosure at PT. Asia Pacific Energindo on the list of fixed assets in 2017. Tests are carried out by analyzing the extent to which the company has implemented a fixed asset accounting policy based on the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) Chapter 15 in the company's operational activities. This study uses a qualitative descriptive analysis method that is to thoroughly describe the fixed asset accounting policies applied to PT. Asia Pacific Energindo in Jakarta and compared to SAK ETAP Chapter 15. The results of this study indicate that the recognition, measurement, depreciation, termination, and presentation and disclosure of fixed assets in practice are in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). Depreciation method uses a straight-line method, fixed assets are discontinued or released from usage then the book value is calculated and then all accounts related to the asset are written off. The presentation of accumulated depreciation is carried out separately for all fixed assets so that it can be seen directly how much accumulated depreciation for each group of fixed assets. This treatment makes it easier to read financial statements. For those who need financial statements, it will be easy to know some of the accumulated amount of the fixed assets in question and the book value of each of the asset groups. Keywords: Accounting, Fixed Assets, SAK ETAP chapter 15 Abstrak Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap atas pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan pada PT. Asia Pacific Energindo pada daftar aset tetap tahun 2017. Pengujian dilakukan dengan menganalisis sejauh mana perusahaan telah menerapkan kebijakan akuntansi aset tetap berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP) Bab 15 dalam aktivitas operasional perusahaan. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu menjabarkan secara menyeluruh terhadap kebijakan akuntansi aset tetap yang diterapkan pada PT. Asia Pacific Energindo di Jakarta dan dibandingkan dengan SAK ETAP Bab 15. Hasil penelitian ini menunjukan bahwa pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan aset tetap dalam prakteknya sudah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Metode penyusutan menggunakan metode garis lurus, aset tetap dihentikan atau dilepaskan dari pemakaian maka dihitung nilai bukunya untuk kemudian semua akun yang berhubungan dengan aset tersebut dihapuskan. Penyajian akumulasi penyusutannya dilakukan secara terpisah atas seluruh aset tetap, sehingga dapat dilihat langsung berapa akumulasi penyusutan untuk masing-masing kelompok aset tetap. Perlakuan seperti ini mempermudah membaca laporan keuangan. Bagi yang membutuhkan laporan keuangan, akan mudah mengetahui beberapa jumlah akumulasi terhadap aset tetap yang bersangkutan dan nilai buku dari masing-masing kelompok aset tersebut. Kata kunci: Akuntansi, Aset Tetap, SAK ETAP Bab 15

scholarly journals THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS

2020 ◽  
Vol 6 (2) ◽  
pp. 129-142
Author(s):  
Indra Indra
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Central Government ◽  
Financial Statements ◽  
Fair Value ◽  
Fiscal Year ◽  
Fixed Asset ◽  
Measurement Models ◽  
Fixed Assets ◽  
Two Factors

The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value. 

scholarly journals ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA DINAS PENGELOLAAN KEUANGAN ASET DAERAH (DPKAD) PROVINSI ACEH

2019 ◽  
Vol 4 (2) ◽  
pp. 215-236
Author(s):  
Esduo Ramadhano Labasido ◽  
Darwanis Darwanis
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Local Property ◽  
Financial Statements ◽  
Property Management ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Maintenance Requirements ◽  
Management Cycle

Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.

scholarly journals Analysis Of Implementation Of Fixed Asset Accounting According To Psak No. 16 In Pt Gajah Tunggal Tbk

2021 ◽  
Vol 2 (6) ◽  
pp. 2313-2319
Author(s):  
Diah Aryati Prihartini ◽  
Early Armein
Keyword(s):  
Growth And Development ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Scientific Writing ◽  
Financial Accounting ◽  
Analysis Method ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Important Position

In supporting the company's growth and development activities to achieve its goals, the company requires an asset or assets. Assets are a form of wealth and resources owned by the company. Fixed assets have a very important position in the company so that it can run well. The purpose of this study was to determine the suitability of the application of fixed asset accounting at PT Gajah Tunggal Tbk to the recognition of property and equipment, measurement of the time of disclosure of property, plant and equipment, measurement after disclosure of property, plant and equipment, derecognition of property and equipment, and disclosure of property, plant and equipment compared to PSAK No. 16. The data used in this scientific writing is Secondary Data in the form of information regarding the Accounting Application of Fixed Assets of PT Gajah Tunggal Tbk in the 2019 Financial Statements. The data analysis method used in this scientific writing is the descriptive-comparative analysis method. From the results of this study, it can be concluded that PT Gajah Tunggal Tbk in carrying out its Fixed Assets accounting policies in accordance with PSAK No. 16 but PT Gajah Tunggal Tbk has not adopted PSAK No. 16 in its financial statements. The author assumes the application of accounting by PT Gajah Tunggal Tbk regarding PSAK No. 16 has complied with financial accounting standards. Therefore, the application of accounting for PT Gajah Tunggal's fixed assets must be maintained, carried out effectively and the company can adopt PSAK 16 in its financial statements.

scholarly journals PENGARUH INVESTASI TERHADAP PROFITABILITAS ANGGOTA HOLDING PT PUPUK INDONESIA (PERSERO)

2019 ◽  
Vol 11 (02) ◽  
pp. 01-14
Author(s):  
Rahmat Setiawan ◽  
Koko Sudiro
Keyword(s):  
Capital Investment ◽  
Financial Statements ◽  
Investment Policy ◽  
Quantitative Approach ◽  
Significant Positive Effect ◽  
Working Capital ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Negative Effect ◽  
Positive Effect

In anticipation of future competition,, the Ministry of SOE since 2011 has set an aggressive strategy in holding management on PT Pupuk Indonesia (Persero). PT Pupuk Indonesia holding members are directed to be more expansive in improving their performance both by increasing their working capital and fixed assets. This expansion is expected to be able to increase the company's profitability.This research was conducted using a quantitative approach to assess the effect of working capital investment variables and fixed asset investment on the company's profitability variable. Data is obtained from the quarterly financial statements of the holding member of PT Pupuk Indonesia (Persero) during the period after the establishment of a strategic holding in 2011-2016.The results showed that the investment policy on working capital, as measured by the ratio of Current Assets / Total Assets, had a significant positive effect on ROA and ROE. While the investment policy on fixed assets, as measured by the ratio of Fixed Assets / Total Assets, has a significant negative effect on ROA and ROE

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