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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat
Yuvita M. F Goni, Yuvita M. F
Universitas Sam Ratulangi Manado
Computer Science & IT Economics, Econometrics & Finance

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ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT. MASSINDO SINAR PRATAMA MANADO Goni, Yuvita M. F; Budiarso, Novi Swandari
ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.19072.7.01.2018.11-20

Abstract

            Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. While according to taxation rules just only use two method: the straight-line method and the declining balance method. The differences in the use of depreciation methods according to financial accounting standards and tax rules will result in fiscal correction. According to the depreciation expense is deductible expense for purpose of calculating income tax. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards and tax laws as well as impact on taxable income PT. Massindo Sinar Pratama Manado. The analytical method used is descriptive qualitative analysis method. The results showed the application of the method of calculation of depreciation PT. Massindo Sinar Pratama Manado in accordance with the provisions of the tax, but an error in the calculation of depreciation that increase the value of the company taxable income. PT. Massindo Sinar Pratama Manado should be more careful and referring to the tax rules in calculating the value of depreciation due to give effect to net profit before tax (taxable income) of the company, so that it will also to give effect to income tax to be paid by the company. Keywords : depreciation, fixed assets, financial accounting standards, tax rules, taxable income
IPTEKS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA PT. MASSINDO SINAR PRATAMA MANADO Goni, Yuvita M. F; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.19641

Abstract

Fixed assets are tangible assets acquired in ready to use or built first, used in the company operations, not intended for sale in the framework of the normal activities of the company and has a useful life more than one year. Depreciation is the process of allocation of the acquisition cost into the applicable cost of deductions in calculating profit. Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards in PT. Massindo Sinar Pratama Manado. The applied ipteks method is the calculation of depreciation of fixed assets in accordance with financial accounting standards. The result showed the company uses the straight line method and the declining balance method in calculating depreciation of its fixed assets. PT. Massindo Sinar Pratama Manado should not only perform depreciation calculations in accordance with financial accounting standards but also must be in accordance with the provisions of taxation in order not to need to be done fiscal correction.
ANALISIS PERHITUNGAN HARGA POKOK PRODUK DI PT. BANGUN WENANG BEVERAGES COMPANY MANADO Goni, Yuvita M. F; Afandi, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 1 (2016): JE Vol.3 No.4 (2016) Hal. 624-742
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.741 KB) | DOI: 10.35794/emba.4.1.2016.11765

Abstract

Harga Pokok Produksi merupakan kumpulan dari biaya–biaya yang dikeluarkan untuk mengola bahan baku menjadi barang jadi. Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produk Coca Cola ukuran 10 oz di PT. Bangun Wenang Beverages Company Manado. Penelitian menggunakan pendekatan study komparatif dan metode analisis yang digunakan kualitatif deskriptif dengan cara membandingkan konsep perhitungan harga pokok produk yang diaunut oleh perusahaan dengan metode variable costing dan target costing. Hasil perhitungan harga pokok produksi (HPP) dengan menggunakan metode full cost yang dianut oleh perusahaan menghasilkan HPP yang lebih tinggi bila dibandingkan dengan metode target costing, dan variable costing. Perusahaan disarankan untuk tetap menggunakan metode full cost dalam penentuan HPP karena perhitungan HPP dengan menggunakan metode full cost mampu menyajikan laporan keuangan yang sesuai dengan prinsip akuntansi yang mengkehendaki kewajaran laporan keuangan kepada pihak eksternal perusahaan. Kata kunci : harga pokok produksi, full cost, target costing, variable costing
Co-Authors Dhullo Afandi Novi Swandari Budiarso