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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Anggraini, Tessa
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Economics, Econometrics & Finance

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Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nirlaba (Studi Kasus Pada Yayasan Perguruan Darul Aman Kota Medan) Anggraini, Tessa; Yafiz, Muhammad; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4544

Abstract

This study aims to apply the ISAK 35 concept regarding the Presentation of Financial Statements of Non-Profit-Oriented Entities at the Darul Aman College Foundation, Medan City. The concept of ISAK 35 is to allow non-profit-oriented entities to adjust the descriptions used for several items contained in the financial statements and the financial statements themselves include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements. At the Darul Aman College Foundation, Medan City has not implemented or made financial reports in accordance with this concept. The purpose of this study is to find out how the presentation of financial statements at the Darul Aman College Foundation is in accordance with the ISAK 35 concept and to find out the benefits of financial statements that have used ISAK 35 for the Darul Aman Education Foundation.
Analisis Perlakuan Akuntansi Aset Tetap Pada PT Prima Indonesia Logistik Berdasarkan PSAK No 16 Anggraini, Tessa; Syafina, Laylan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2804

Abstract

PT Prima Indonesia Logistik is a subsidiary of a State-Owned Enterprise (BUMN), which is engaged in logistics services operating in Belawan. To be able to achieve the company's goals that have been set, companies need various production factors to support and facilitate operational activities, namely fixed assets. The purpose of this study was to determine whether the accounting treatment of fixed assets at PT Prima Indonesia Logistik was in accordance with the Statement of Financial Accounting Standards No. 16. In writing this study, the nature of the research used was case study. With this method, the facts regarding the accounting treatment policy for tangible fixed assets are obtained by observing and analyzing a research object problem that occurs in a research location on the existing suitability and then draws conclusions from the problems studied. After conducting research, the authors obtained the results that the company's policy in accounting treatment of fixed assets is still not in accordance with PSAK No. 16. Therefore, companies must consider many things in making policies on recording the acquisition price of fixed assets, expenses after the acquisition of fixed assets, depreciation fixed assets, as well as the presentation of fixed assets in the financial statements.
Co-Authors Harahap, Rahmat Daim Laylan Syafina Muhammad Yafiz, Muhammad