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 ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR BADAN DIKLAT PEMERINTAH PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Fresly Kornelius Engka ◽  
Jantje J. Tinangon ◽  
Heince R. N. Wokas
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Reliable Information ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Fixed Assets ◽  
Classification Recognition

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Kantor Badan DIKLAT Provinsi Sulawesi Utara. The method used is descriptive analysis method. The results showed Badan DIKLAT in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, depreciation record, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07,  but is need to know,  Badan DIKLAT use SIMDA application to record the depreciation fixed asset.Keywords : Aplication, Analysis, PSAP 07, Fixed Asset

scholarly journals ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH”

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Novita Melina Kumesan ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Financial Position ◽  
Government Accounting ◽  
Fixed Assets ◽  
Do So

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets

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 PERLAKUAN AKUNTANSI ATAS KONSTRUKSI DALAM PENGERJAAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN MINAHASA

2015 ◽  
Vol 10 (1) ◽  
Author(s):  
Maruli Harry Siregar ◽  
David P. E. Saerang
Keyword(s):  
Local Government ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Special Treatment ◽  
Analysis Method ◽  
Government Accounting ◽  
Special Cases ◽  
Fixed Assets ◽  
The Government ◽  
Under Construction

This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.

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 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 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 IMPLEMENTASI AKUNTANSI KEUANGAN BERBASIS SAK ETAP (STUDI KASUS PADA UMKM BATIK DI KOTA SEMARANG)

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Ira Septriana ◽  
Eva Vitriyani
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Public Accountability ◽  
Business Units ◽  
Income Statement ◽  
Qualitative Descriptive ◽  
Convenience Sampling ◽  
The Government

This study was to determine how the application and understanding of the accounting method for MSMEs Batik Semarang and whether in accordance with the standards set by the government. Because of FAS EWPA set with the purpose of facilitating entities without public accountability like MSMEs in presenting the financial statements to be more relevant and informative in order to monitor the performance of business units within a single accounting period. There are 30 units of MSMEs Batik Semarang as research sample selected by convenience sampling method using qualitative descriptive analysis method. The results indicate that the perception and understanding of MSME entrepreneurs Batik Semarang on Financial Accounting Standards for Entities Without Public Accountability (FSA EWPA) was still very simple, due to the lack of entrepreneurs knowledge regarding the technical preparation of financial statements based FSA EWPA. MSMEs feel that income statement is enough, and there is a lacking sosialization by the related department like Department of Cooperatives and MSMEs Semarang in applicating the Financial Accounting Standards Entities Without Public Accountability.Keywords: MSMEs; FAS EWPA; Financial Statements

scholarly journals ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN KEPEGAWAIAN DAN DIKLAT (BKD) KOTA MANADO

2015 ◽  
Vol 10 (3) ◽  
Author(s):  
Yefta Masipuang ◽  
Ventje Ilat ◽  
Sherly Pinatik
Keyword(s):  
Descriptive Analysis ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Analysis Method ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Way

This study aimed to analyze the accounting treatment for fixed assets in Manado what BKD in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 on fixed assets. The method used is descriptive analysis method with a way of understanding reality and compare it with the theory that the researchers studied so it can be concluded. In the research entity accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets of the entity making a purchase in cash, the entity has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, the entities stop fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post of other fixed assets , as well as in the presentation and disclosure, the entity has revealed the fixed assets in accordance with accounting standards applicable rule.

scholarly journals EVALUASI PENERAPAN AKUNTANSI ATAS ASET TETAP (KONTAINER) PADA PT MERATUS LINE CABANG BITUNG

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rumayar Angela Natesha Helen ◽  
David Paul Elia Saerang ◽  
Sonny Pangerapan
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Fixed Asset ◽  
Interview Technique ◽  
Business Operations ◽  
Fixed Assets ◽  
Operational Activities

Fixed assets are the most instrumental in supporting the operational activities of the company, fixed assets are used to run the business operations of the company to produce goods or services. Therefore, it is necessary to apply a fixed asset accounting to avoid the occurrence of errors that will affect the financial statements for financial statement information will impact as a decision-making material. The purpose of this research is to know the company's policy regarding the application of fixed asset accounting based on Statement of Financial Accounting Standards. The analytical method used by the author is descriptive analysis with qualitative approach, using direct interview technique, documentation and email. From the results of the study can be concluded that the company run accounting activities guided by accounting policies that have led to Statement of Financial Accounting Standards about fixed assets.Keywords : Fixed Assets, Statement of Financial Accounting Standards

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