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All Journal Intiqad: Jurnal Agama dan Pendidikan Islam Jurnal Ilmiah Ekonomi Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Aghniya: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis Business and Accounting Education Journal Journal of Vision and Ideas (VISA) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Manajemen International Journal Of Economics Social And Technology J-EBI Jurnal Ekonomi dan Bisnis Islam Jurnal Kendali Akuntansi Jurnal Akuntan Publik Journal Economic Excellence Ibnu Sina Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Arnida Wahyuni Lubis
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi, Manajemen dan Bisnis Digital

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Calculation of Depreciation of Fixed Assets According to Tax Regulations at PT. Surya Utama Agrolestari Ara Yustika Br. Ginting; Arnida Wahyuni Lubis
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2393

Abstract

Fixed assets are company assets that have a useful life of more than one year. There are several methods that can be used for the calculation of Fixed Assets. The first is the depreciation method in accordance with financial accounting standards (SAK) or with tax regulations. Depreciation method based on tax regulations for tax purposes. This research is also included in the type of descriptive qualitative research. In the accounting activity of asset depreciation at PT. Surya Utama Agrolestari is depreciated using the straight line method, this is in accordance with PSAP No 7. And the results of the study found that PT. Surya Utama Agrolestari has calculated depreciation in accordance with tax provisions and found no fiscal correction to the calculation of depreciation of fixed assets. The calculation of the company's depreciation is in accordance with the tax provisions.
Application of PSAK 109 in the Preparation of the Financial Statements of Baznas Pematang Siantar Intan Fitri Panisa Harahap; Arnida Wahyuni Lubis
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2445

Abstract

The Sharia Financial Accounting Standards Board of the Indonesian Accounting Association stipulates Statement of Financial Accounting Standards No. 109 concerning Accounting for Zakat and Infaq/Sedekah which is stipulated for institutions that manage zakat, infaq and alms funds as their main activities. The purpose of this study was to determine whether BAZNAS Pematang Siantar had complied with PSAK 109 concerning zakat and infaq/alms accounting or not in preparing financial statements. This study uses a qualitative descriptive type of research, this research was conducted at BAZNAS Pematang Siantar City, the technique used in this study was a literature study and documentation technique. The results and conclusions of this study are that BAZNAS Pematang Siantar City has not used PSAK 109 in the preparation of its financial statements. The form of financial reports used by the Pematang Siantar City BAZNAS office is a report on receipts and distribution of funds and administrative expenses.
Co-Authors Abdullah, Ikhsan Alya Elva Lianda Nasution Andri Soemitra Anissyafira Ula Paramadina Ara Yustika Br. Ginting Cita Suci Pratiwi Sinaga Dhea Amelia Diah Rizki Syahrani Nst Ikhsan Abdullah Indri Apriani Intan Fitri Panisa Harahap Khairunisa Hanum M. Sholeh Shahfithrah Marliyah Maysaroh Maysaroh Mela Nurwansyah Mutiara Zain Dalimunthe Nasution, Annio Indah Lestari Nisa Sri Rahayu Hsb Nova Andani Nur Hafiz Syafriani Nurbaiti Nurbaiti Rifki Ismail Rizah Ummammy Ruliana Siti Hawa Rahma Sari Pane Yenni Samri Juliati Nasution