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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Applied Accounting and Management Review
Didiek Susilo Tamtomo
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Perlakuan Akuntansi Aset Tetap Pada Perusahaan Daerah Air Minum Kabupaten Kudus Tentyadesty Enggar Panggalih; Didiek Susilo Tamtomo
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.v1i1.1228

Abstract

The goals of final report are to calculate and recognize fixed assets, record fixed assets and present, disclose the fixed assets of Kudus Disctrict water company. The method of writing used in this final report is description method and exposition methode. The description method is used to describe the general description of Kudus Disctrict water company and the exposition is used to explain the treatment of fixed assets at Kudus Disctrict watercompany. The result of this Final report is Fixed assets are recognized when the asset is ready for use at acquisition cost. Calculation of the acquisition price of fixed assets until December 31, 2016 amounting to Rp 126,734,497,850, the accumulated fixed assets up to December 31, 2016 amounting to Rp 49,116,678,669, and depreciation expense up to December 31, 2016, the recording of fixed assets In journal, ledger and subsidiaries ledger, and the presentation and disclosure of property and equipment to the Financial Statements
PREPARATION A CASH FLOW STATEMENT AT THE MURIA COOPERATIVE, KUDUS REGENCY IN 2021 Bernika Artamevia; Didiek Susilo Tamtomo; Zulaika Putri Rokhimah
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.03 KB) | DOI: 10.32497/aamar.v1i2.4164

Abstract

The purpose of this research is to compile and analyze cash flow reports at the Muria Cooperative Kudus Regency in 2021. The data used in the preparation of this research are secondary data, namely comparative balance sheets as of December 31, 2021 and 2020, remaining operating result for the year ended December 31, 2021, and selected data transactions in the form of a list of fixed assets in 2021 and the distribution of the remaining operating results in 2020. Data collection was obtained through interviews and documentaries. The data processing method used is description and exposition. The result of the preparation of this research is that the Cash Flow Statement at the Muria Cooperative Kudus Regency in 2021 has been prepared and in positive cash flows from operating activities and investing activities, and negative cash flows from financing activities. Muria Cooperative Kudus Regency in 2021 has a free cash flow of Rp 13.416.912, shows that the cooperative uses cash flow from operating activities to support operational needs and business development. Muria Cooperative’s cash shows good condition and is in a growing phase in business development.
Co-Authors Bernika Artamevia Tentyadesty Enggar Panggalih Zulaika Putri Rokhimah