ANALISIS PERLAKUAN PENYUSUTAN ASET TETAP BERDASARKAN PSAK NOMOR 16 PADA PERUSAHAAN UMUM DAERAH AIR MINUM TIRTA KENCANA KOTA SAMARINDA

Indah Tri Utami Agustini, Sigit Hartoko, Jenglis Lumbanraja

Abstract


The purpose of this research are to find out how the depresiation of Property Plant and Equipment Treatment on Perusahaan Umum Daerah Air Minum Tirta Kencana Samarinda. The research method are using a qulitative, with a descriptive approach, this method are to describe the situation of company systematically about the depresiation treatment of fixced asset, and their compliance with PSAK Number 16. Data obtained through interwiew, observation, documentation, and library studies. The result of this research showed that the depresiation treatment of fixced asset at PERUMDAM Samarinda it is not fully implemented PSAK Number 16, Perusahaan Umum Daerah Air Minum Tirta Kencana Samarinda.the company is downsizing the entire asset group using a stragiht line method, when seen by the regular asset group are dominated by machine, so a straight line methode cannot reflect the asset group’s consumption. The entity has never evaluated the economic age, salvage, the depreciation method used as stated in PSAK Number 16 paragraph 62.

Keywords


Ekonomi

Full Text:

PDF

References


Sujarweni VW. Pengantar Akuntansi. Mona, editor. Yogyakarta: Pustaka Baru Press; 2019. 1 hal.

Halim Abdul. Akuntansi Manajemen. Edisi Dua. Yogyakarta: BPFE-Yogyakarta; 2017. 2 hal.

Arief Sugiyono. Informasi dalam Pengambilan Keputusan. Jakarta: PT. Grasindo; 2015. 2 hal.

Mia Lasmi wardiyah. Analisis Laporan Keuangan. Edisi Satu. Bandung: CV Pustaka Setia; 2017. 29 hal.

Soemarso. Akuntansi suatu Pengantar. Edisi Dua. Jakarta: PT. Rineka Cipta; 1994.

Ikatan Akuntan Indonesia. Pernyataan Standar Akuntansi Keuangan Nomor 16 Aset Tetap Jakarta: Ikatan Akuntan Indonesia; 2011. Tersedia pada: www.iaiglobal.or.id

Hery. Akuntansi: Aktiva, Utang, dan Modal. Edisi Satu. Rudy, editor. Yogyakarta: Gava Media; 2011.

Shidarta Utama. Akuntansi Keuangan Menengah berbasis PSAK. Jakarta: Salemba Empat; 2012.

Ikatan Akuntan Indonesia (IAI). Pernyataan Standar Akuntansi Keuangan Nomor 16 Tentang Aset Tetap Jakarta: Dewan Standar Akuntansi Keuangan; 2015. Tersedia pada: www.iaiglobal.or.id

Sri Mulyani Indrawati. Peraturan Menteri Keuangan Republik Indonesia. NOMOR 96/PMK.03/2009 Indonesia; 2009. https://www.kemenkeu.go.id

Rusdi Akbar. Pengantar Akuntansi. Yogyakarta: Akademi Manajemen Perusahaan YKPN; 2004.

Andrey Hasiholan Pulungan, Ahmad Basid Hasibuan LH. Akuntansi Keuangan Dasar Berbasis PSAK Per 1 Juni 2012. Edisi Satu. Jakarta: Mitra Wacana Media; 2013.

Elly Suroya Fahmisah. Analisis Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Akuntansi Aset Tetap Berdasarkan PSAK 16 (Studi Kasus pada Pabrik Gula (PG) Lestari Kertosono Nganjuk). 2016;16. http://etheses.uin-malang.ac.id/2807/

Ana Yuanita Sari. Analisis Pengakuan, Pengukuran, Pengungkapan, dan Penyajian Aset Biologis Berdasarkan Standar Akuntansi Keuangan Pada PT Perkebunan Nusantara IX (Persero). 2015; http://eprints.ums.ac.id/36935/1/NASKAH PUBLIKASI.pdf

reka Avisha. Penilaian Penyusutan Aset Tetap Serta Dampaknya Pada Laba PT Prodia Widyahusada Tbk. 2018; http://repository.uinsu.ac.id/5356/1/skripsi Reka Avisha.pdf


Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Jurnal Eksis

-------------------------------------------------------------------
 
Jurnal EKSIS
 
Editorial Secretariat:
 
Contact Person:
Sudarlan: +62 813-1942-0207
 
Jurusan Akuntansi
Politeknik Negeri Samarinda
 
Jl. Dr. Ciptomangunkusumo Kampus Gunung Lipan Samarinda 75131
 
Phone  : +62 541260588
Fax  : +62 541260355
Website : http://e-journal.polnes.ac.id/index.php/eksis/
Email : jurnal_eksis@polnes.ac.id
 

-------------------------------------------------------------------

ISSN: 0216-6437 (PRINT)

ISSN: 2722-9327 (ONLINE)

-------------------------------------------------------------------

Creative Commons License
Jurnal EKSIS is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

-------------------------------------------------------------------

https://membership.iapi-indonesia.org/thailand/https://membership.iapi-indonesia.org/idn-slot/https://brawijayahospital.com/assets/pasarantogel2/https://brawijayahospital.com/assets/pro-kamboja/https://sibalogistik.com/platinum/index.htmlhttps://hr.tarunabakti.or.id/app_v22/depo-10k/https://sibacargo.co.id/storage/akun-pro-thailand/https://membership.iapi-indonesia.org/slot777/https://ktadigitalpgri.org/assets/dist/img/idn/https://rsmatamakassar.org/https://ktadigitalpgri.org/assets/dist/img/slot-maxwin/https://ktadigitalpgri.org/assets/dist/img/slot-zeus/https://hr.tarunabakti.or.id/zeus-slot/https://ktadigitalpgri.org/assets/dist/img/maxwin/https://ktadigitalpgri.org/assets/dist/img/thailand/https://ejournal.neurona.web.id/kamboja/https://hr.tarunabakti.or.id/sbobet/https://jakarta.perdami.or.id/idn/https://bkat.whs.or.id/public/platinum/https://journal.iapi-indonesia.org/toto/https://pesma-annur.net/kamboja/https://ktadigitalpgri.org/assets/dist/img/zeus/https://journal.loupiasconference.org/idn/https://hr.tarunabakti.or.id/luar-negeri/https://ktadigitalpgri.org/assets/dist/img/mpo/https://hr.tarunabakti.or.id/maxwin/https://ouvidor.rubineia.sp.gov.br/uploads/akun-pro-thailand/https://membership.iapi-indonesia.org/maxwin/https://kabarkalsel.com/uploads/akun-pro-thailand/https://hr.tarunabakti.or.id/idn/https://hr.tarunabakti.or.id/nexus/https://hr.tarunabakti.or.id/terbaru/https://hr.tarunabakti.or.id/zeus/https://hr.tarunabakti.or.id/thailand/https://hr.tarunabakti.or.id/easy-win/https://fush.fui.edu.pk/pasarantogel2/https://hr.tarunabakti.or.id/toto/https://hr.tarunabakti.or.id/depo-10k/https://ktadigitalpgri.org/assets/dist/img/pasarantogel2/https://hr.tarunabakti.or.id/pasarantogel2/https://ktadigitalpgri.org/assets/dist/img/platinum/https://journal.iapi-indonesia.org/khmer/https://virtual-economics.eu/https://jae.perhepi.org/depo-10k/https://digital.indef.or.id/https://jurnal.pusatsains.com/pasarantogel2/https://journal.iapi-indonesia.org/garansi/https://journal.iapi-indonesia.org/zeus/https://ejournal.usm.my/public/slot-luar-negeri/https://membership.iapi-indonesia.org/akun-pro-kamboja/https://membership.iapi-indonesia.org/idn/https://asaeca.org/wp-includes/pasarantogel2/https://asaeca.org/wp-content/slot-kamboja/https://journal.iapi-indonesia.org/demo-lucky-neko/https://ejournal.usm.my/public/slot-dana/https://www.hama-univ.edu.sy/slot-luar/https://js.lhu.edu.vn/judi-slot-triofus/https://membership.iapi-indonesia.org/mpo/https://vagas.unimedjau.com.br/storage/slot-depo-10k/https://daurah.arab-um.com/https://alyaumalarabi.arab-um.com/https://publicaciones.svrid.org.ve/https://web.rsmatamakassar.org/asset/https://web.rsmatamakassar.org/akun-pro-kamboja/https://ojs.didaktik-der-mathematik.de/pasarantogel2/https://pjmhsonline.com/pasarantogel2/https://pusatsains.com/wp-includes/idn/https://pusatsains.com/wp-content/pasarantogel2/https://journals.uab.pt/sugar-rush/https://ojs.didaktik-der-mathematik.de/starlight-princess/https://nv.nung.edu.ua/https://journal.iapi-indonesia.org/classes/http://periodicos.unifap.br/https://jms.ump.edu.pl/pasarantogel2/https://iedi.edu.br/wp-includes/sigma/https://journals.zetech.ac.ke/slot-depo25-bonus25/https://www.unjc.cu/depo10k/https://untref.edu.ar/uploads/demo/gates-of-olympus/https://untref.edu.ar/uploads/demo/sweet-bonanza/https://fjot.anfe.fr/https://portalderevistas.uam.edu.ni/public/toto-slot/http://www.inmedsur.cfg.sld.cu/https://nrais.dgda.gov.bd/public/pasarantogel2https://separcontenidos.es/dana/https://mediapencerahanbangsa.co.id/https://journals.asmarya.edu.ly/pasarantogel2/https://pdamindramayu.co.id/images/luar/https://pdamindramayu.co.id/demo/https://learning.modernland.co.id/git/slot-depo-10k/https://aihc.amexihc.org/toto/https://ouvidor.rubineia.sp.gov.br/uploads/akun-pro-kamboja/https://cstvcnmt.gialai.gov.vn/demo/https://sedimentologia.org.ar/slot-depo-10k/https://conference.vestnik-vsuet.ru/https://bundamediagrup.co.id/wp-includes/mpo/https://bundamediagrup.co.id/wp-includes/sv388/https://journal.dntb.gov.ua/slot-depo-10k/https://fjot.anfe.fr/js/https://portalderevistas.uam.edu.ni/public/pasarantogel2/https://perhepi.org/fae/akun-pro-jepang/https://jltl.com.tr/idnslot/https://esic.novacanaapaulista.sp.gov.br/uploads/akun-pro-kamboja/https://journals.qmu.ac.uk/sv388/https://membership.iapi-indonesia.org/akun-pro-jepang/https://ois.unsa.ba/slot-deposit-pulsa/http://103.165.243.97/doc/git/https://esic.novacanaapaulista.sp.gov.br/uploads/sigmaslot/https://www.rollingcarbon.org/https://www.savebugomaforest.org/https://www.sigmaslot-profil.com/https://vagas.unimedjau.com.br/storage/slot-dana/https://www.sa-ijas.org/sweet-bonanza/https://wpcpublisher.com/slot-luar-negeri/https://vagas.unimedjau.com.br/storage/slot-luar-negeri/https://ojs.hospitalelcruce.org/pages/slot-luar-negeri/https://civitic.indoamerica.edu.ec/wp-includes/pasarantogel2/https://v-rouge.com/slot-depo-10k/https://cwsconsulting.id/assets/uploads/slot-depo-10k/http://snabm.unim.ac.id/depo-10k/https://webscience-journal.net/https://www.chuka.ac.ke/gates-of-olympus-1000/https://vagas.unimedjau.com.br/storage/sigmaslot/https://jurnal.jsa.ikippgriptk.ac.id/public/luar/https://www.unjc.cu/sweet-bonanza/ 404 Not Found

Not Found

The requested URL was not found on this server.

Additionally, a 404 Not Found error was encountered while trying to use an ErrorDocument to handle the request.