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All Journal Fundamental Management Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika fundamental management journal
Murifal, Badar
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Computer Science & IT Decision Sciences, Operations Research & Management Environmental Science Social Sciences

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Kebijakan Revaluasi Aktiva Tetap dalam Strategi Perpajakan dan Rasio Debt to Equity Ratio ( Studi Kasus PT Pecete) Murifal, Badar; Suhartono, Suhartono
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 17, No 2 (2019): September 2019
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.462 KB) | DOI: 10.31294/jp.v17i2.6284

Abstract

Abstract – The use of historical value (acquisition price) makes the asset value lose its relevance because it does not reflect the current value so it needs to be read carefully. Some credit analysts request appraisal assistance to reassess fixed assets if they are to be used to determine the amount of credit and the feasibility of the entity to receive credit. But historical values have advantages in terms of reliability. Historical value is based on the acquisition price at the time of purchase so that the evidence and its value can be verified. While the fair value or current value for fixed assets is not easily obtained because there is no active market price for fixed assets. If determined by the company allows bias in the assessment. Appraisal assessments can provide mixed results if the assumptions used are different. To avoid the value of assets still losing relevance, a company can revaluate its fixed assets by following the regulations that apply according to PSAK, its laws and regulations regarding taxation and regulations from the decisions of the finance minister. Revaluation is one method of valuing fixed assets. If an entity chooses to use the revaluation method, this method must be applied consistently by the company. Companies may not only use the occasional revaluation method for the purposes mentioned above, but the revaluation must be carried out regularly.
LAPORAN KEUANGAN ( SAK ETAP UMKM) MENGGUNAKAN SOFTWARE AKUNTANSI MANAGER (STUDI KASUS PT. PLASTIC COLOR TECHNOLOGY) Murifal, Badar; Suhartono; Riezky Pahlevi, Raden Mohammad; Kuspriyono, Taat
Fundamental Management Journal Vol. 5 No. 1 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.1 April 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i1.1661

Abstract

In the current millennial era, the speed and accuracy of data as information is needed by various parties, especially managers. Likewise, financial information data that must be presented effectively and efficiently. The speed and accuracy of the presentation of financial data, will greatly help management and other parties in making decisions. Manager accounting software has a very important role and is very helpful for managers in their daily operations. Thisresearch isto findout howto make financial reports at SMEs. The results showed that the manager's accounting software really helped MSMEs in making their financial reports so that they were more accountable. Keywords:Financial Report, Accounting Software Manager
LAPORAN KEUANGAN ( SAK ETAP UMKM) MENGGUNAKAN SOFTWARE AKUNTANSI MANAGER (STUDI KASUS PT. PLASTIC COLOR TECHNOLOGY) Murifal, Badar; Suhartono; Riezky Pahlevi, Raden Mohammad; Kuspriyono, Taat
Fundamental Management Journal Vol. 5 No. 1 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.1 April 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i1.1661

Abstract

In the current millennial era, the speed and accuracy of data as information is needed by various parties, especially managers. Likewise, financial information data that must be presented effectively and efficiently. The speed and accuracy of the presentation of financial data, will greatly help management and other parties in making decisions. Manager accounting software has a very important role and is very helpful for managers in their daily operations. Thisresearch isto findout howto make financial reports at SMEs. The results showed that the manager's accounting software really helped MSMEs in making their financial reports so that they were more accountable. Keywords:Financial Report, Accounting Software Manager
Co-Authors Riezky Pahlevi, Raden Mohammad Suhartono suhartono - Syamsul Arifin Taat Kuspriyono, Taat