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All Journal Iqra: Jurnal Ilmu Kependidikan dan Keislaman HIGIENE: Jurnal Kesehatan Lingkungan GERVASI: Jurnal Pengabdian kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Indonesian Management JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Multidisiplin Sahombu Intelektual : Jurnal Penelitian Dosen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economic, Technology and Social Sciences (Injects) Journal for Quality in Public Health Al I'tibar Jurnal Pendidikan Islam
Nur Aliah
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Journal : Journal of Indonesian Management

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Literature Study of Fixed Asset Depreciation Calculation On Profit In Financial Statements Silitonga, Juliarta Elisabeth; Sihombing, Dona Olivia; Talitha Nabila; Muhammad Khoiri Luthfi; Nur Aliah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2030

Abstract

Depreciation of fixed assets is an important element of accounting that has a significant impact on financial reporting, especially profit reporting. The purpose of this study is to analyze the calculation of depreciation of fixed assets and its impact on reported profit. Consider different depreciation methods, such as the straight-line method, declining balance method, and production unit method, to understand how each method affects cost allocation and income statement results. In addition, this study also discusses the relevance of Statement of Financial Accounting Standards (PSAK) no. 16 Shows the effect of recognizing depreciation expense and tax obligations due to the recognition of depreciation expense. The results of the analysis show that choosing the right depreciation method not only affects net income, but also plays an important role in asset management and corporate strategic decision-making. Therefore, an in-depth understanding of fixed asset depreciation is essential for managers to develop investment strategies and comply with accounting standards.
Analysis of the Application of PSAK No. 16 in the Accounting Treatment of Fixed Assets in Companies in Indonesia: Literature Study Sitorus, Atikah Zuhra; Manao, Marcella Chintya; Nayma, Salshabilla; Aditya, Rizka Dina; Khofifah; Nur Aliah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2048

Abstract

This study aims to analyze the application of Statement of Financial Accounting Standards (PSAK) No. 16 in the accounting treatment of fixed assets in companies in Indonesia. Fixed assets, which are defined as tangible assets with a useful life of more than one period, play an important role in supporting the company's operational activities. Through a qualitative approach and literature review method, this study collected secondary data from various sources to understand how companies apply this standard. The results show that compliance with PSAK No. 16 improves the transparency of financial statements and supports appropriate managerial decision-making. The implementation of this standard also contributes to the relevance and reliability of financial statements, and assists companies in effectively achieving their operational objectives.
Co-Authors Aditya, Rizka Dina Ahmad Omar Chapakia Andi Abd. Muis Andi Fitriani Djollong Andi Susilawaty Clara Putri Dewi T Dinda Rinata Dwi Saraswati Eka Ratnasari Irviani Anwar Ibrahim Jeny Rheka KHOFIFAH Manao, Marcella Chintya Miftha Rizkina Muhammad Khoiri Luthfi Muhammad Sultan Nagita Wulandari Nancy Mayriski Siregar Nayma, Salshabilla Nuratikah Nasution Nurul Ilmi Adyana Ridho Yoandika Riska Franita Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Siregar, Nancy Mayriski Siti Difta Rahmantika Sitorus, Atikah Zuhra Sudirmanto Sudirmanto, Sudirmanto Talitha Nabila Tengku Eka Susilawaty Tia Novira Sucipto Vera Anggriyani Sitepu Widayanti, Wiwin Yeni Fitrianingsih