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All Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA)
Diah Aryati Prihartini
Gundarma University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

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Journal : International Journal Of Science, Technology

 1 
Analysis Of Implementation Of Fixed Asset Accounting According To Psak No. 16 In Pt Gajah Tunggal Tbk Diah Aryati Prihartini; Early Armein
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.406

Abstract

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.
Analysis Of Implementation Of Psak No. 1 Concerning Presentation Of Financial Statements At Pt Siantar Top Tbk Early Armein; Diah Aryati Prihartini
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.407

Abstract

Purpose of this research in scientific writing is to find out whether PT Siantar Top Tbk has implemented its financial statements in accordance with PSAK no. 1. The data used by the author in this study are secondary data from the financial statements of PT Siantar Top Tbk in 2019 by downloading from the site www.idx.co.idwebsite. The data analysis method used in scientific writing is descriptive-comparative method. In this method the authors analyze and compare the financial statements of PT Siantar Top Tbk with PSAK No. 1. The results of this study show that there are still items that are not listed in the 2019 financial statements of PT Siantar Top Tbk. However, most of the 2019 financial statements of PT Siantar Top Tbk have implemented their financial statements in accordance with PSAK No. 1. Therefore, the implementation of the presentation of financial statements at PT Siantar Top Tbk must continue to be adjusted to PSAK No. 1. It is useful to be able to present complete financial statements in accordance with PSAK No. 1.
Co-Authors Early Armein Early Armein Thahar Fera Riske Anggita