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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Christina Retno Gayatrie
Politeknik Negeri Semarang
Economics, Econometrics & Finance

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PERLAKUAN AKUNTANSI ASET TETAP SESUAI DENGAN PSAK PADA PT INKO JAVA SEMARANG TAHUN 2016 Ririh Ayu Widyastuti; Christina Retno Gayatrie; Suko Suko Raharjo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1525

Abstract

Fixed Asset plays an important role in the sustainability of a business. The purpose of this research is to analyze the suitability of accounting treatment of Fixed Assets from recognition to presentation in the financial statements applied by PT Inko Java with PSAK. Data collection methods used were interview, observation and literature study. The results of the research show that PT Inko Java in recognition, measurement at the time of acquisition and termination of Fixed Assets is according to PSAK but cost measurement after the acquisition and depreciation of Fixed Assets has not been appropriate so that the presentation in the financial statements is less appropriate to the actual situation. This research is presented with description method to describe PT Inko Java's overview and exposition method to explain the accounting analysis of Fixed Assets
Perlakuan Akuntansi Aset Tetap Pada Pt Trans Marga Jateng Tahun 2016 Abiyusa Alizar; Christina Retno Gayatrie
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1233

Abstract

Abiyusa Alizar, "Accounting Treatment of Fixed Assets at PT Trans Marga Jateng in 2016", Final Project D3 of Accounting Major at State Polytechnic of Semarang, under guidance of Christina Retno Gayatrie, S.E., M.Si., and Sumanto, S.H., M.H., July 2017, 58 pages.This research aims to determine whether accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been in accordance with PSAK or not. Data analysis used is comparative method. The research method consisted of data clasification which are qualitative and quantitative, primary and secondary data source. Writing technique used are descriptive and exposition method, and collecting data are interview and literatures study method. The results showed that the accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been guided by PSAK, but in recognition and measurement of Fixed Assets has not been fully in accordance with PSAK, because there is an error in record the account name and depreciation that will result inaccurate of financial statements.
Co-Authors Abiyusa Alizar Ririh Ayu Widyastuti Suko Suko Raharjo