Purwoko, Indah Lestari (2011) Analisis Akuntansi Aset Tetap Serta Pengaruhnya Terhadap Penyajian Laporan Keuangan Periode 2009 (Studi Kasus Pada SPBU 34-15405, Tangerang Selatan). S1 thesis, STIE Indonesia Banking School.
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Abstract
Generally, fixed assets represent a major source of future service potential to the enterprise. The valuation is particularly important because fixed assets constitute a major component of company’s total assets. Therefore, it is important to put into practice and apply the accounting for fixed assets called PSAK 16 (revision 2007). The purpose of this research is to analyze accounting for fixed assets and the effect of financial statements presentation study case in one of Gas Station Company located in south Tangerang. This research is an exploratory research. The aim of this research is to beat out the existed problems. Therefore, there is no statistic tools used in this research. Writer uses Microsoft Excel 2007 to process the data. The result of the research would be summarized below: 1.Accounting treatments for fixed assets based on PSAK 16 are significantly has the effect of financial statements presentation including for gas station’s financial statements in year 2009. 2.There is an error in recording the cost of building and equipment caused by lump-sum purchasing in 2007. 3.The effect after calculating depreciation for fixed assets, company experienced significant decreasing net income in 2009. Key Words: Fixed Assets, PSAK 16 (Revision 2007), Financial Statements Presentation
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 05 Oct 2020 03:33 |
| Last Modified: | 18 Jul 2024 02:34 |
| URI: | http://repository.ibs.ac.id/id/eprint/1476 |
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