Article Per Year (5 Year)
p-Index From 2020 - 2025
1.879
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Eksistansi Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi AKTIVA Golden Ratio of Finance Management Madani: Multidisciplinary Scientific Journal
Hartati, Sukmini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Madani: Multidisciplinary Scientific Journal

 1 
Analisis Perlakuan Aset Tetap Berwujud Pada PT Kilau Indah Menawan Wijaya, Adi; Hartati, Sukmini; F, Firmansyah
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 7 (2025): Agustus 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16879653

Abstract

This study aims to analyze the accounting treatment of tangible fixed assets at PT Kilau Indah Menawan, particularly in calculating acquisition costs and depreciation expenses. The issue identified is that the company has not properly calculated the acquisition cost of fixed assets, recording only the purchase price without including additional costs such as transportation, installation, and other related expenses that should be part of the acquisition cost in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Additionally, the depreciation expenses recorded by the company do not accurately reflect the true value of the assets. These adjustments ensure that the financial statements of PT Kilau Indah Menawan better reflect its actual financial condition. Therefore, the company is advised to apply accounting treatments for fixed assets in accordance with applicable standards to present reliable and accurate financial reports.
Co-Authors A.A. Ketut Agung Cahyawan W Adi Wijaya Alfarishi, Ahmad Fauzan Almira, Nadya Amelia, Dhea Putri endah widyastuti Firmansyah F Heni Pujiastuti Husin, Farida Juliansyah, Arista MUHAMMAD HUSNI MUBAROK Nuri Aslami Oktoarida, Anggeraini Putri amelia, Dhea Rachma Sari, Kartika Raihana Aksara, Rana Rosy Armaini Salsabillah, Dillah