Analisis Perlakuan Akuntansi Aset Tetap Menurut PSAK No.16 (Revisi 2011) di RSU Pancaran Kasih Manado
Journal Title: Jurnal Accountability - Year 2015, Vol 4, Issue 1
Abstract
Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker. RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical and non medical tools are the fixed assets that owned by company and very important to propped the course of company operational activities. This research aim for analyze the accounting treatment for fixed assets at RSU Pancaran Kasih Manado, whether it has in accordance with the statement of financial accounting standard No. 16 (revised 2011) about fixed assets.. The method of research used is descriptive analyze method with the purpose to give an illustration or description about a situation in an objective manner. To compile data necessary, writer used the technique of gathering data like an interview and documentation. The kind of data that used are primary data and secondary data. From the result of research can be deduced that in operated accounting activity, the company has following provisions on PSAK No. 16 (Revised 2011) about fixed assets. On the application, the company distinguish the kind of fixed assets and the achievement method, that is cash purchase, construction, or donation, shrinking the fixed assets used straight line method, halt the fixed assets that is not used, removed the fixed assets from own list and take it off by abrogation and annihilation. But on the disclosure, the company not apply the accounting treatment of fixed assets altogether like that PSAK No. 16 (Revised 2011).
Authors and Affiliations
Paulina Amanda Sadondang, Jullie J. Sondakh, Novi Swandari Budiarso
Keywords
Related Articles
- EP ID EP367149
- DOI 10.32400/ja.8408.4.1.2015.12-25
- Views 64
- Downloads 0
ANALISIS PENGELOLAAN BARANG MILIK DAERAH MENURUT PERATURAN PEMERINTAH NOMOR 27 TAHUN 2014 PADA PEMERINTAH KABUPATEN MINAHASA SELATAN
Local assets has important role and function for South Minahasa Regency Government to support the wheels of government and public service. The purpose of this study was to analize the suitability of local assets manageme...
THE EFFECT OF INVESTMENT DECISIONS, FUNDING DECISIONS, AND PROFITABILITY ON MANUFACTURING COMPANY VALUE IN INDONESIA STOCK EXCHANGE 2015-2018 PERIOD
The main objective of company is maximizing company value or wealth for stockholders. The company also could showing value assets owned by company. More and more high value company then more and more high prosperity rece...
Pengaruh Sanksi, Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Manado)
This study aim to determine the effect of sanctions, motivation and level of education on tax compliance. Population in this study is the taxpayer listed in KPP Pratama Manado. Samples used were 100 taxpayer who are dete...
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PEMERINTAH DAERAH KABUPATEN BOLAANG MONGONDOW
Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local...
Pengaruh Faktor-Faktor Fundamental Terhadap Harga Saham Pada Perusahaan Asuransi Di BEI 2009-2012
The purpose of this study to know the influence of fundamental factors that ROA, DER, TATO, and CR on stock price. In this case the researchers used data in the form of financial statements food and beverage companies li...