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Journal : Dynamic Management Journal

ANALYSIS OF THE IMPLEMENTATION OF ISAK 16 - SERVICE CONCESSION AGREEMENTS AND ITS IMPLICATIONS FOR THE COMPANY'S FINANCIAL STATEMENTS Isnandi, Yedi; Riyadi, Sugeng
Dynamic Management Journal Vol 8, No 3 (2024): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i3.11664

Abstract

This research is qualitative research with data collection techniques through literature studies and field studies. Literature studies were obtained from scientific journals, accounting standards, government regulations, agreements and business studies related to the implementation of light rail/Light Rail Transit, while field studies were carried out through interviews with informants who understand the implementation of light rail/LRT. The company that is the object of research is PT Jakarta Propertindo (Perseroda) which is a company assigned by the DKI Jakarta Provincial Government to provide infrastructure and facilities for Light Rail Transit Corridor 1 Phase 1 (Kelapa Gading Velodrome). The aim of the research is to analyze appropriate accounting policies for companies related to the Light Rail Transit Infrastructure and Facilities Agreement for Corridor 1 Phase 1 (Kelapa Gading Velodrome) which is the scope of ISAK -16 Services Concession Agreement, implementation of ISAK 16 and implications of implementing ISAK 16 to the financial statements. The results of the research conclude that accounting policies related to the Implementation of Light Rail Transit Infrastructure are within the scope of ISAK 16: Service Concession Agreements so that the implications for financial statements are that companies must record LRT Infrastructure Assets as Intangible Assets, while for the Operation of Light Rail Transit Facilities Rail Transit is within the scope of PSAK 16: Fixed Assets so companies must record LRT Facilities Assets as Fixed Assets.
Co-Authors Abdur Rahim, Abdur Ade Susanti Adeng Hudaya Aditya, Gebyar Cahya Afzal, Ridha Akmal, Najmuddin Ali Fathoni Andini, Prita Anggiana Rinjani, Audra Arief, Dharmawan Arif Rachman Putra Asep Budiman Asrin Awatif, Awatif Badaruddin Badaruddin Bahrudin Bahrudin Bakti, Ilham Teruna Banac, John Paul Bongsoikrama, Justin Bratasena, I Gede Nyoman Brillianto, Ananta Giga Carkid, Carkid Dewanti, Tri Mustika Dewi Leisnoor S, Dewi Leisnoor Didit Darmawan Dwi Widayanti, Esti Eni Yulianti Evan Kolef Manulang, Daniel Fadhila Muhammad Libasut Taqwa Fahmi, Faisal Fajar Triasih Firdaus, Ahmad Sofwan Fuad, Raja Nasrul Giftia, Shofa Hilwa Haetami , Ahmad Haetami, Ahmad Hamdan Hamdan Hanissa, Nevifah Bella Hapsari, Vinandri Hardy, Syaifoel Harun, Hariwiyawan Herry Prasetyo Hilyatin, Dewi Laela Ichsan, Aulia Idamatussilmi, Idamatussilmi Ikhlash, Muhammad Indah Sari, Yuli Indra Raya, Lanang Isnandi, Yedi Isu, Mutimah Nursabilah Jannah, Roikhatul Khayru, Rafadi Khan Komala, Oktia Tri Krisna Wicaksana, Muhammad Kurniawan, Ervin La Jumu, La Laela Kurniawati, Laela Lestari, Fitha Dieni Puja Lukman Hakim Mahmudah, Sofia Maqom Al Manlian Ronald A. Mansur Mansur Margolang, Khairul Fadhli Maskhur Dwi Saputra Mufidah, Salsabila Muhammad Fauzan Muhammad Jainuri Muhammad Zaenuddin Mujiarto, Mujiarto Mukhtar Latif Munawar, Kholil Al Nanik Lestari, Nanik Nasution, Iqbal Reza Nisrina, Risa Nur Syamsiah, Nur Nursida Arif Otistaviany, Heluny Pakpahan, Novritsar Hasitongan Pamekas, Hansyah Faisal Pardede, Doughlas Pramestia , Selpia Pudjileksani, Tri Mulatsih Puji Hastuti Putri Junisya, Bania Rasiban Ratnawati, Elfrida Reza Setiawan Rijal, Ahlan Khoir Syah Rika Rosnelly, Rika Riri Zelmiyanti, Riri Rizal Aziz, Rizal Rochani Istiawan Rommy Hardyansah Sabillah, Miftah Safi'i, Imam Salam, Shoffan Abdus Samsul Arifin Sandy Mulya, Ali Sari, Yuli Indah Serlinika, Cipi Seroja, Dienni Ratna Setaji, Yogi Shofi, Ahmad Sinaga, Novendra Adisaputra Sinarti, Sinarti Siti Khoirunnisa, Siti Siti Mulidah Sohardono, Herry Sri Suci Suryawati Subandiyo Subandiyo, Subandiyo Sugino Sugino Sukatemin, Sukatemin Sukrilah, Ulfah Agus Suwardi, Arif Darmawan Teruna Bakti, Ilham Triswantoro, Fery Tuti Haryanti, Tuti Udjari, Hendrianto ulfah agus sukrillah Utama, Doni Putra Walin Walin, Walin Wanayumini Wijaya, Kurnia Wulandari, Army Ardiani Wulandari, Eko Yennizar.N, Yennizar.N Yuniarso, Yudi Budi Zahra, Fathima Zahrani Alaya, Yovita