Analisis Penerapan Metode Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan dan Pengaruhnya terhadap Penyajian Laporan Keuangan pada PT. X di Surabaya
DOI:
https://doi.org/10.30640/jumma45.v3i2.2945Keywords:
Fixed Assets, Depreciation, Financial Accounting StandardsAbstract
This research is a qualitative study that utilizes both primary and secondary data sources conducted at PT. X in Surabaya, a company engaged in land transportation for cargo delivery or expedition purposes. The study aims to examine the implementation of fixed asset depreciation methods and their impact on financial reporting at PT. X in Surabaya. The findings reveal that the company does not include all related costs in determining the acquisition cost of its fixed assets, and the determination of the depreciation calculation period for fixed assets is not based on Ministry of Finance regulations, thus the company has not applied them in accordance with applicable financial accounting standards.
References
Alibhai, S.E. (2020). Wiley Interpretation and Application of IFRS Standards 2020. USA: John Wiley & Sons, Ltd.
Baridwan, Z. (2013). Intermediate Accounting. Edisi Kedelapan. Yogyakarta: BPFE Yogyakarta.
Baridwan, Z. (2021). Prosedur Pengendalian Internal dalam Menyelesaikan Masalah Siklus Penerimaan Kas dan Pengeluaran Kas. Jurnal Akuntansi dan Investasi, 6(1).
Carl, S., Warren, D. (2014). Accounting Indonesia Adaptation. Jakarta: Salemba Empat.
Carl, S., Warren, D. (2017). Pengantar Akuntansi Adaptasi Indonesia. (Ed: 25th). Jakarta: Salemba Empat.
Creswell, J.W. (2012). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed. Yogyakarta: Pustaka Pelajar.
Diana, Z., et al. (2018, December). Performance of Active Customers Number PT Pegadaian Indonesia Period 2011 - 2016, Jurnal MIMBAR,Universitas Islam Bandung, 34(2): 397 - 405
Diana, Z., et al. (2024 July). Impact Of Measurement Of Service Quality Using The Servqual Method, Digital Innovation : International Journal of Management 1(3): 94-114
Ernawati. (2014). Analisis Penerapan Standar Akuntansi Keuangan (PSAK No. 16) atas Aset Tetap pada PT. Pelayaran Liba Marindo Tanjungpinang, Skripsi. Riau: Universitas Maritim Raja Ali Haji.
Hardani, D. (2020). Metode Penelitian Kualitatif dan Kuantitatif. Yogyakarta: CV. Pustaka Ilmu Grup.
Hery. (2016). Akuntansi Dasar. Jakarta: PT. Grasindo.
Ikatan Akuntansi Indonesia. (2013). Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Jakarta: Ikatan Akuntansi Indonesia.
Ikatan Akuntansi Indonesia. (2016). Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik. Jakarta: Dewan Standar Akuntansi Keuangan.
Jumiyati, S. (2022). Metodologi Penelitian Kualitatif. Sumatera Barat: PT. Global Eksekutif Teknologi.
Kristiawati, et al. (2019, September). Citra Merek Persepsi Harga dan Nilai Pelanggan Terhadap Keputusan Pembelian Pada Mini Market Indomaret Lontar Surabaya. Jurnal Ilmu Ekonomi dan Manajemen (JMM 17) 6(2): 27- 36.
n.a. (2013). Pengantar Akuntansi. Edisi Keempat. Jakarta: Lembaga Penerbit.
n.a. (2018). Pengantar Akuntansi. Jakarta: Salemba Empat.
Salim Gazali et al. (2024). Ikan Nomei, Merdeka Belajar Kampus Merdeka, Page: 1-98
Sholeh, A. et al. (2024). Kompensasi Terhadap Motivasi Kerja Karyawan pada PT. Insolent Raya di Surabaya, Journal Of Management and Creative Business. 2(1): 82 - 96
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
