Analisis Pengakuan Metode Penyusutan Aktiva Tetap Dan Implikasinya Terhadap Penetapan Dan Implikasinya Terhadap Penetapan Laba Perusahaan Menurut Standar Akuntansi Keuangan International Financial Reporting Standards (Ifrs) (Studi Kasus Pada Pt. Surganya Motor Indonesia)

Lia, Safitri (2017) Analisis Pengakuan Metode Penyusutan Aktiva Tetap Dan Implikasinya Terhadap Penetapan Dan Implikasinya Terhadap Penetapan Laba Perusahaan Menurut Standar Akuntansi Keuangan International Financial Reporting Standards (Ifrs) (Studi Kasus Pada Pt. Surganya Motor Indonesia). Other thesis, Universitas Wijaya Putra.

Text (Analisis Pengakuan Metode Penyusutan Aktiva Tetap Dan Implikasinya Terhadap Penetapan Dan Implikasinya Terhadap Penetapan Laba Perusahaan Menurut Standar Akuntansi Keuangan International Financial Reporting Standards (Ifrs) (Studi Kasus Pada Pt. Surganya) a49.pdf Restricted to Registered users only Download (1MB)

Abstract

Analysis of the recognition method of depreciation still needed by the company to determine the comppany decision about their profit. Fixed assets are tangible assets that are owned for use in the production or supply of the goods or services, to be rented to others, or for administrative purposes, and expected to be used during more than one period. Depreciation is the systematic allocation of the amount that can be depreciated from an assets during its benefits period or allocating the price gains into operating expenses due to the use of the assets. While the company's Profit Report is a financial report that describes the company's business results within a certain period. Profit and loss in this report reflected in the amount of income and sources of income earned.
This research uses descriptive method with approach case studies. This study aims to describe which method of depreciation is more beneficial to determine of the profits of the company according to the financial accounting standards, as well as toinfluence decision made by management.
This research uses descriptive qualitative methods by emphasising on the understanding the problems faced the company now for the benefit in the future. Depreciation method that produces the smallest shrinkage costs will be selected as thebasis for decision making in the determination of the profits of the company with a note of recognition method of depreciation in accordance with Financial accounting standards by International Financial Reporting Standards (IFRS).
Based on the results of the analysis, it is known that the method of depreciation cost depreciation which smallest is the straight line method. With a total load of depreciation of Rp 13.28.885,42, declining balance method to generate a load of depreciation of Rp 15,329,109.38, and for a number of years digits method of Rp 26,378,531.25

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