ANALISA PERLAKUAN ASET TETAP PADA PT. HEXINDO ADIPERKASA TBK CABANG PEKANBARU TAHUN 2021
DOI:
https://doi.org/10.37385/raj.v4i1.4508Keywords:
Financial Statements, Treatment Of Fixed Assets PSAK No. 16Abstract
Fixed assets are one of several requirements that must be owned by the company in supporting the company's operational activities. The purpose of this study was to determine the accounting treatment of fixed assets applied to PT. Hexindo Adiperkasa Tbk, Cabang Pekanbaru compared to Financial Accounting Standard Statement No. 16, Acquisition of fixed assets, depreciation of fixed assets, termination and disposal of fixed assets, presentation and disclosure of fixed assets in the financial statements. Using a descriptive method with a qualitative approach with the types of data collected by researchers in the form of primary data and secondary data of companies and data collection techniques, namely interviews and documentation. The results showed that the company was able to carry out the treatment of its fixed assets in accordance with applicable standards, namely PSAK No 16.
References
Amri, N. ., Laming, R. ., & Thainwan, T. (2022). Sistem Pengendalian Intern (SPI) Menjadi Dalang Problematika Akuntansi. SEIKO: Journal of Management & Business, 5(1), 677-684.
Azmi, Z., & Aprayuda, R. (2021). Apakah Kompensasi Eksekutif Bank dapat Mempengaruhi Manajemen Laba?. Jurnal Kajian Akuntansi, 5(2), 193-211.
Ernawati, E., & Santoso, S. B. (2022). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Komisaris Independen Dan Leverage Terhadap Kinerja Keuangan (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar Di Ojk Indonesia Tahun 2015-2019). Kompartemen?: Jurnal Ilmiah Akuntansi, 19(2), 111. https://doi.org/10.30595/kompartemen.v19i2.13246
Herison, R., Sahabuddin, R., Azis, M., & Azis, F. (2022). The Effect of Working Capital Turnover, Accounts Receivable Turnover and Inventory Turnover on Profitability Levels on the Indonesia Stock Exchange 2015-2019. Psychology And Education, 59(1), 385-396.
Hidayati, R. . (2020). Analisis Perlakuan Akuntansi Terhadap Aset Tetap Berwujud Pada PT PLN (Persero) UP3 Binjai Berdasarkan PSAK No. 16. Univeritas Pembangunan Panca Budi Medan.
Hidayati, Wahyu, Rizal, N., & Taufiq, M. (2019). “Analisis Perlakuan Akuntansi Aset Tetap Pada Koperasi Serba Usaha Manda Group Berdasarkan PSAK No.16.” Jurnal Progress Conference 2(16):672–79.
Ismail, M., Sahabuddin, R., Idrus, M. ., & Karim, A. (2022). Faktor Mempengaruhi Keputusan Pembelian pada Online Marketplace pada Mahasiswa Universitas Hasanuddin. SEIKO: Journal of Management & Business, 5(1), 49-59.
Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada.
Kumambow, N. K., Moroki, F., & Lambut, A. (2022). Analisis Perlakuan Aset Tetap Pada PT Sinar Galesong Prima Cabang Boulevard. Jurnal Akuntansi Manado (JAIM), 3(3), 414–424. https://doi.org/10.53682/jaim.vi.3194
Lubis, R. . (2017). Pengantar Akuntansi Jasa. Penerbit: Gava Media. Yogyakarta.
Mararu, G. (2019). Analisis Perlakuan Akuntansi Aset Tetap Pada Perusahaan Umum Badan Logistik Divisi Regional Provinsi Sulawesi Utara Dan Gorontalo. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3), 3418–3427.
Pasaribu, D. M., & Mulyani, S. D. (2019). Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi. Jurnal Akuntansi Maranatha, 11(2), 211–217. https://doi.org/10.28932/jam.v11i2.1996
Rabiyah, U., Suryani, A., & Karim, A. (2021). The Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance at Madya Makassar Kpp. International Journal of Innovation Scientific Research and Review, 3(1), 797-799.
Setiyowati, Sepliana, M., & Dkk. (2015). Pengantar Akuntansi 2. Jakarta: Prenadamedia Group.
Susilo, B. (2009). Analisa Laporan Keuangan untuk Menilai Kinerja Keuangan Perusahaan. Skripsi. Universitas Muhammadiyah. Surakarta.
Thanwain, & Nur Fadhila Amri. (2022). Analisis Perlakuan Akuntansi Aset Tetap pada Pemerintah Daerah Kabupaten Enrekang. Jurnal Mirai Management, 7(2), 195–205. https://doi.org/10.37531/mirai.v7i2.2075
Wahyuni. (2019). Analisis Penerapan Akuntansi Aset Tetap Berdasarkan PSAK No. 16 Pada PT. Asam Jawa Medan. Universitas Muhammadiyah Sumatera Utara.
