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All Journal Journal of Creative Student Research Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Muhammad Yusuf Arda Bily
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

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Penerapan Psak No.16 Atas Aset Tetap Dan Hubungan Dengan Perhitungan Laba Pada Pt Garuda Indonesia.Tbk Ma’ruf Dwi Putra; Ahmad Lintang Abdul Haq; Muhammad Yusuf Arda Bily
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): Februari : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.591

Abstract

In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.
Pengaruh Kode Etik Profesi Akuntan Dalam Kinerja Auditor Eksternal Kasus PT Wanaartha Life Ma’ruf Dwi Putra; Ahmad Lintang Abdul Haq; Abrar Rizqi Destriawan; Muhammad Yusuf Arda Bily; Herlina Manurung
Journal of Creative Student Research Vol. 1 No. 6 (2023): Desember : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i6.3032

Abstract

Public Bookkeepers have a set of rules that directs the morals of the Public Bookkeeper calling which is distributed by IAMI, IAI, and by IAPI under the name Set of principles for the Public Bookkeeper Calling. The Public Bookkeeper proficient set of principles is utilized as a reason for public bookkeepers to have the option to act morally and become an assurance of value ethics in the public arena. Nonetheless, despite the fact that there is a general set of principles for the public bookkeeping calling that directs the activities of public bookkeepers, there are as yet numerous infringement committed by open bookkeepers, so this can cause outrages that discolor the great name of the public bookkeeping calling itself and diminish public confidence in open bookkeepers. This article means to make sense of narratively the utilization of standards and endeavors to uphold the implicit set of rules for the public bookkeeper calling so the review results are as per the proof found since there is no bookkeeping designing that is impeding to closely involved individuals. Not just that, it is suggested that all closely involved individuals mutually participate and cooperate to make upgrades to maintain the Set of rules for the Public Bookkeeper Calling.
Co-Authors Abrar Rizqi Destriawan Ahmad Lintang Abdul Haq Herlina Manurung Ma’ruf Dwi Putra