Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Walisongo Journal of Chemistry ALKIMIA : Jurnal Ilmu Kimia dan Terapan CHEDS: Journal of Chemistry, Education, and Science SIGNIFICANT : JOURNAL OF RESEARCH AND MULTIDISCIPLINARY SENMEA
Fitria Wijayanti, Fitria
Unknown Affiliation
Religion Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : SENMEA

 1 
ANALISIS PENERAPAN PSAK 48 (REVISI 2014 PADA PT GUDANG GARAM TBK Wijayanti, Fitria; Solikah, Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Each company has factors that can support the production process, one of which is a fixed asset. Each fixed asset will experience impairment due to usage, since the recoverable amount is less than the asset's carrying amount. The building is one of the disadvantaged fixed assets over time. The purpose of this study is to determine the application of impairment of fixed assets at PT. Gudang Garam Tbk. The year 2012-2016 has been in accordance with PSAK 48. This type of research is descriptive quantitative. The object of this study is the financial statements. PT. Gudang Garam Tbk period of December 31, 2012, 2013, 2014, 2015, and 2016. Data collection techniques using field studies, namely dengn amengabil financial statements that have been published on the Indonesia Stock Exchange. The analysis used is quantitative descriptive by comparing the application of impairment of assets used in the company and PSAK 48. Based on the results of the analysis conducted, it can be seen that there is no impairment in the fixed assets of buildings in PT. Gudang Garan Tbk and the methods used in its calculations are in accordance with PSAK 48.
Co-Authors Ade Oktasari Amelia, Dian Andika, Hari Dwi Fitriyani, Dwi Hasana, Nazria Khoirunisa, Nia Leni Legasari Mariyamah, Mariyamah Nafiah, Azra Nazirah Rahayu, Putri Solikah, Mar’atus Syukri S Yani, Dwi Fitri Yerimadesi Yerimadesi