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Indah Tri Utami Agustini
Politeknik Negeri Samarinda
Economics, Econometrics & Finance Social Sciences Other

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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
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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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.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA (Studi Kasus Pada PT PLN (Persero) Unit Pelaksana Pengendalian Pembangkitan Mahakam Periode Tahun 2018) Indah Tri Utami Agustini; Zulfikar Zulfikar; Novia Dwiariyani
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the appropriateness of the application of responsibility accounting as a cost center performance appraisal tool with the conditions for its application, the characteristics of responsibility accounting, and the stages of performance evaluation according to Mulyadi at PT PLN (Persero) UPDK Mahakam. Data were taken through interviews and literature study. The data analysis technique used in this study was a qualitative comparative descriptive analysis. The results of this study indicate that the application of responsibility accounting as a means of assessing the navel cost performance at PT PLN (Persero) UPDK Mahakam is sufficient in accordance with the requirements for implementation, the characteristics of responsibility accounting, and the stage of performance evaluation according to Mulyadi. This can be seen from the results of calculating the percentage of compliance with the established indicators which is equal to 75%. Indicators that are not yet suitable are account codes that have not carried out controlled and uncontrolled cost segregation in their accountability reports, so they cannot display the limits of the manager's responsibilities. Keywords: responsibility accounting, performance, cost center
Co-Authors Jenglis Lumbanraja Novia Dwiariyani Sigit Hartoko Zulfikar Zulfikar