Lindayasa, Yutt Puja Kusuma and Mustoffa, Ardyan Firdausi (2022) PERLAKUAN AKUNTANSI ATAS ASET TETAP TERHADAP LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK NO. 15 TAHUN 2009 PADA PERUMDAM TIRTA DHARMA PURABAYA KABUPATEN MADIUN. Tugas Akhir (D3) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
Fixed assets are one of the types of company assets that require careful policies and management. Fixed asset management policies must be in accordance with the company's conditions, company operations which can ultimately affect the fairness of the company's value. This study examines the accounting treatment of fixed assets in the presentation of financial statements based on SAK ETAP No. 15 with the object of PERUMDAM Tirta Dharma Purabaya Madiun Regency in 2021. This study uses descriptive quantitative methods, namely making an example of calculating the cost of acquisition and depreciation in the company and comparing it with SAK ETAP NO 15. The data used in the study are secondary data in the form of financial statements and a list of fixed assets in 2021, the method used is the interview and documentation method in the finance department to obtain information on the treatment of fixed assets of PERUMDAM Tirta Dharma Purabaya Madiun Regency in 2021 After reviewing the classification and acquisition of fixed assets, it can be seen that the classification of fixed assets at PERUMDAM Tirta Dharma Purabaya consists of land, source installations, pump installations, processing installations, transmission and distribution installations, buildings or buildings, equipment equipment, vehicles and office inventory. The depreciation method used is the straight-line method. The presentation of accumulated depreciation is carried out separately for all fixed assets, so that it can be seen immediately how much accumulated depreciation is for each group of fixed assets. The results of this study indicate that the recognition of fixed assets, determination of cost, depreciation method and its presentation are in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) No. 15.
| Item Type: | Thesis (Tugas Akhir (D3)) |
|---|---|
| Uncontrolled Keywords: | Perlakuan Akuntansi, SAK ETAP, Aset Tetap, Laporan Keuangan |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economic > Department of Accounting |
| Depositing User: | fe . userfe |
| Date Deposited: | 22 Aug 2022 03:10 |
| Last Modified: | 22 Aug 2022 03:10 |
| URI: | http://eprints.umpo.ac.id/id/eprint/9697 |
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