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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia
Wirjolukito, Aruna
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Economics, Econometrics & Finance

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Evaluasi Penerapan PSAK 69 ‘Agrikultur’ atas Aset Biologis pada Perusahaan Sawit PT X Nugraha, Adhi; Wirjolukito, Aruna
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 10, No 2 (2019): Jurnal Ilmu Manajemen dan Bisnis. September 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v10i2.17024

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan PSAK 69 terhadap perlakuan akuntansi atas aset biologis pada perusahaan sawit di PT X di Kalimantan Timur. Permasalahan dalam penelitian ini adalah bahwa penerapan PSAK 69 ini telah mengubah metode perlakuan akuntansi atas aset biologis dari biaya historis ke nilai wajar sehingga dapat menimbulkan metode valuasi yang berbeda dan kurangnya komparabilitas laporan keuangan. Penelitian ini dirancang menggunakan metode studi kasus dengan pendekatan kualitatif. Instrumen penelitian yang digunakan dengan teknik wawancara dan penelaahan dokumen. Analisis data dilakukan dengan menggunakan pendekatan analisis kualitatif deskriptif. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas aset biologis milik PT X telah sesuai dengan PSAK 69. Perbedaan perlakuan akuntansi aset biologis pada perusahaan sawit setelah penerapan PSAK 69 adalah dengan adanya pengakuan atas produk agrikultur tandan buah segar (TBS) yang belum dipanen. Hasil penelitian juga menemukan belum adanya pedoman khusus yang mengatur penilaian aset biologis sehingga dapat mengakibatkan metode penilaian yang berbeda-beda.
Pengakuan Akuntansi Atas Kewajiban Pembongkaran dan Restorasi Aset Pada Sektor Hulu Migas Cahyanti, Rena Maya; Wirjolukito, Aruna
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.17290

Abstract

Abstract. This research will discuss the recognition of asset abandonment and site restoration or commonly known as ARO (Asset Retirement Obligation). The purpose is to provide an overview that can be used by companies in calculating ARO that must be paid at the end of the contract period. The formulation of the problem is which method is used to determining the amount of asset abandonment and site restoration or ARO that is appropriate to overcome the potential problems that arise at the end of the contract period. This research is carried out by using a mixed method in analyzing the findings, so it will find the in-depth findings which will be useful to assist the company's management in making decisions. Signal theory is a theory that will be chosen in this research. This research will use three stages of analysis, such as descriptive analysis, content analysis, and constant comparative analysis. Based on the results it might found that the recognition of asset abandonment and site restoration carried out according to regulations apply. While company uses the method of calculating liabilities based on future values that is continually calculate in present value. Keywords. Contingent Liabilities, Provisions; Liability For Asset Abandonment; Site Restoration.Abstrak. Penelitian ini akan membahas pengakuan kewajiban pembongkaran dan restorasi aset atau lebih dikenal sebagai ARO (Asset Retirement Obligation). Tujuan dari penelitian ini adalah untuk dapat memberikan gambaran mengenai metode yang digunakan oleh perusahaan dalam menghitungan besar ARO pada akhir kontrak. Penelitian ini menggunakan metode campuran (mixed-method) dalam menganalisa hasil temuan, sehingga akan menghasilkan hasil temuan yang lebih mendalam yang berguna untuk membantu pihak manajemen perusahaan dalam pengambilan keputusan. Teori sinyal adalah teori yang akan dipilih di dalam penelitian ini.Penelitian ini akan menggunakan tiga tahap analisis yaitu deskriptif analisis, konten analisis, dan komparatif konstan analisis dalam mengaitkan temuan dengan kewajiban penghentian aset yang diatur dalam PSAK 57. Berdasarkan hasil penelitian ditemukan bahwa pengakuan kewajiban atas ARO yang dilakukan perusahaan sudah dilakukan sesuai peraturan yang berlaku. Dimana perusahaan menggunakan metode perhitungan nilai kewajiban berdasarkan future value yang kemudian di present value kan.Kata kunci.  Kewajiban Kontinjensi; Kewajiban Pembongkaran; Provisi; Restorasi Aset.
EVALUASI KONSEPTUAL ATAS PSAK NO. 26 SERTA DAMPAKNYA TERHADAP SEKTOR PROPERTI Wirjolukito, Aruna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Implementation of capitalization treatment of borrowing costs is often questioned related to the effective of accounting information presentation. So far, PSAK Indonesia had already adapted these issues taken from SFAS. About two half years later, PSAK No. 26 had been revised at mid term of January 1997, by adding some important stressing about qualifying assets. One thing to be considered in accounting treatment implementation is the false impact in the process of decision making, e.g. in [1] investment decision and [2] bias effect related to the qualitative characteristics elements like relevance and reliability. Also, capitalization tends to leave conservatism principle behind. Related to the evaluation of interest cost capitalization effect that is implemented in property sector, PSAK No. 26 do not rule strictly about which procedures to be taken. So that, every company is free to [1] use capitalized interest cost valuation calculation method needed, [2] determine the period of interest cost capitalization, [3] record interest capitalization in certain asset account, and [4] not disclose transparently, mainly requirements beyond regulations. All that things can cause presented financial report containing not only bias, but also mark-up practice in assets value, earnings management, and presentation other numbers, which tend to be over-optimistic behavior. The less strict and fair regulations also bring lending institutions in dilemma situation, because companies often hide behind the chink of such regulations. PSAK No. 26 do not support users of financial report to more understand about core business of company (especially in property sector), on the other hand it gives many chances for companies to do many malpractices.
Co-Authors Adhi Nugraha Cahyanti, Rena Maya