IPTEKS PERHITUNGAN PENYUSUTAN DENGAN METODE GARIS LURUS DAN SALDO MENURUN PADA ASET TETAP

Tax is a people's contribution to the state treasury based on law (which can be enforced) with no return. Tax planning is one form of tax management function in an effort to save tax legally, one of which is by choosing a method of depreciation that can support tax efficiency. The depreciation method permitted in taxation in Indonesia consists of two methods, namely the straight-line method and the declining balance method. Both of them were used in the calculation and recognition of depreciation expense have an impact on the smaller amount of net income generated resulting in a smaller tax burden borne by the taxpayer. The application of the straight-line method helps taxpayers save tax in the years the middle of the economic period while the declining balance method helps taxpayers save tax in the early years of reporting period. This means that both the straight-line method and the declining balance method have their advantages and disadvantages.

The UWB Radar Application in the Aviation Security Systems

In the process of our research, we have identified new methods of processing ultra-wide-band (UWB) radar signals and possibilities of the UWB radar use in aviation security systems. We paid our main attention to finding new algorithms for tracking the movement of a person behind an obstacle using the UWB radar. Such UWB radar application is typical for tracking the movement of people behind obstacles in case of security forces intervention at an airport. In the research process, we used methods of analysis, synthesis, and measured data from the performed experiment. The main contribution of the paper is the development of new algorithms for locating the movement of a person behind an obstacle using a straight- line method in the case of using two independent UWB radar systems. The article did not examine the accuracy of determining the position of a person behind the obstacle. We found that when applying the Kalman filter after signal processing by the straight-line method, the trajectory of the person’s movement behind the obstacle was smoother. The results of processing the measurement signals of UWB radar by the linear method have shown that this method is applicable to tracking a person behind an obstacle and can be used in aviation security systems.

RANCANGAN SISTEM INFORMASI PERHITUNGAN PENYUSUTAN FIXED ASSETS MENGGUNAKAN STRAIGHT LINE METHOD PADA PT FIF GROUP PEMATANGSIANTAR

PT Federal Internasional Finance (FIF) Group is a finance company whose majority shareholder is PT Astra. The high routine of PT Federal International Finance (FIF) Group has 39 hours of work a week so that PT Federal International Finance (FIF) Group has enough data to manage. For example regarding fixed asset data. Based on observations made by the author, PT Federal International Finance (FIF) Group computes computerized inventory of office inventory depreciation using Microsoft Excel. In office inventory calculations that have 50 inventory data, data redundancy often occurs, such as entering the same inventory name, often repeating and using inefficient time due to the large amount of inventory data that will be inputted into Microsoft Excel. To overcome this problem the authors designed calculations using the Straight Line Method to overcome the use of inefficient time and to avoid duplicate data. The design created is the context diagram design, the Data Flow Diagram (DFD) design, the Entity Relational Diagram (ERD) design, the Inter Table Design (RAT) design. In building this system a system is used, namely Microsoft Visual Basic 6.0 and SQL Server 2000 Database.

PELAKSANAAN INTERNAL AUDIT ATAS AKTIVA TETAP PADA PT. HARVEST MEGA ENERGI MAKASSAR

Pengawasan dan pengendalian tidak dapat dijadikan sebagai acuan jika unsurunsurnya tidak dapat dipatuhi dalam pelaksanaannya. Dalam hal ini internal auditsebagai aparat pengawasan fungsional dituntut untuk berperan dalam melaksanakanpengujian dan pemeriksaan ketaan fungsi-fungsi lainya dalam perusahaan terhadapkebijaksanaan yang telah dibuat oleh manajer, mendeteksi penyimpanan ataukecurangan, serta meningkatkan efektif dan efisiensi operasi perusahaan.Penelitian ini bertujuan Untuk mengetahui Untuk mengetahui prosedur internalaudit yang diterapkan PT. Harvest Mega Energi Makassar dan Untuk menganalisisefektivitas prosedur pemeriksaan atas aktiva tetap yang digunakan oleh internal audit.Metode Analisis yang digunakan adalah Metodeanalisis deskriptif konparatifyaitu menganalisa temuan yang diperoleh selama mengadakan penelitian yangberhubungan dengan masalah yang diteliti dan mengadakan perbandingan antarapelaksanaan audit intern pada PT. Harvest Mega Energi Makassar dengan pelaksanaanmenurut teori audit intern.Berdasarkan hasil penelitian ini menunjukkan Bahwa hasil penelitianmenunjukkan bahwa Metode penyusutan untuk setiap jenis aktiva tetap yang digunakanoleh perusahaan adalah Metode Garis Lurus (Straight Line Method). Penggunaanmetode ini kurang tepat untuk diterapkan pada semua jenis aktiva tetap, karenapenggunaan sebagian jenis aktiva tetap tidak merata tergantung dari volume kegiatanperusahaan, disamping itu PT. Harvest Mega Energi Makassar telah melakukanpengendalian intern yang efektif, hal ini dapat dilihat dengan jelas dari penyelenggaraanadministrasi aktiva tetap, sehingga kecurangan-kecurangan dapat terdeteksi danmelakukan Prosedur audit intern atas aktiva tetap yang telah dijalankan menunjukkanhasil yang efektif. Karena dalam pemeriksaannya, selain melakukan pemeriksaanterhadap pengendalian intern perusahaan, juga melakukan pemeriksaan substantif.Sehingga jika ditemukan kesalahan maka dengan segera melakukan koreksi.

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

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

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.

Analisis Perlakuan Akuntansi Atas Perolehan Dan Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laporan Keuangan

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

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)

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.

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

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