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All Journal Pendidikan Ekonomi Jurnal Karya Abdi
Helmida Helmida
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PENERAPAN AKUNTANSI ASET TETAP PADA BANK NAGARI CABANG UTAMA PADANG Helmida, Helmida; Ramayani,, Citra; Dahen, Lovelly Dwinda
Pendidikan Ekonomi Vol 1, No 1 (2014): Jurnal Wisuda Ke 48 Mahasiswa Prodi Pendidikan Ekonomi
Publisher : Pendidikan Ekonomi

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Abstract

                                                                                Abstract Fixed Assets held by Bank Nagari Main Branch Padang has the shape and uses different. Provision of Fixed Assets shall be strictly in accordance with the requirements, so that the investment made on fixed assets will not be in vain and accountable. Issues that are examined in this study is the calculation and determination of Fixed Assets depreciation. This study aims to determine : 1) Implementation of Fixed Asset accounting at the Main Branch of Bank Nagari Padang, 2) Accounting treatment of fixed assets at the Main Branch of Bank Nagari Padang.This type of research in this study is descriptive . This research was conducted at the Main Branch of Bank Nagari Padang. Data were collected through library research and field research, field research conducted by interview. Then the data obtained were analyzed with descriptive analysis method.The results showed that : 1) the general Bank Nagari Padang Main Branch has implemented Financial Accounting Standards. Where expenditure is the added benefit of an asset, then the fixed assets are capitalized in accordance with the Group Assets as capital expenditure (capex ), and to determine whether capitalized or not first have to get approval from headquarters. While spending is only one component repair equipment Fixed Asset Routine without increasing the useful life of the fixed assets then the expenditure is classified as revenue expenditure (revenue expenditure) and expenditure is charged as an expense in the period expenditures undertaken. 2) Accounting Treatment in Bank Nagari Main Branch Padang in general accordance with Financial Accounting Standards. Where In assessing the Fixed Assets, Bank Nagari Padang Main Branch Historical Cost valuation method, where the purchase price at the time the transaction is used as the basis for recording the value of the fixed assets. The elements included in the purchase price consists of the purchase price of assets plus other costs (until fixed assets are ready for operation). Regarding depreciation Main Branch Bank Nagari Padang using the straight-line method (straight line method), based on the estimated useful lives of the assets. By using this method of calculation of depreciation expense each period will be the same.
Procedures For Preparation Of Financial Statements UMKM In Aqila Fishing Pool Rasmon; Arfa Piliang; Syarifah Ulya; Putriani Tamba; Helmida Helmida
KARYA ABDI Vol 3 No 2 (2022): Article
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/karyaabdi.v3i2.2279

Abstract

Kulim District, Pekanbaru City, Riau has a fairly good environment in carrying out UMKM-scale business activities, especially in the fields of livestock, plantations and so on. UMKM start their business well, but there are weaknesses in the recording and preparation of inadequate financial reports. Based on the results of observations, it is known that one of the factors behind not carrying out accounting records is the inability of their human resources and a linear lack of knowledge to prepare financial reports for these UMKM. Thus, in order to help UMKM actors to carry out bookkeeping in a simple manner and according to applicable rules, community service for UMKM actors is carried out in preparing simple financial reports. The purpose of this PKM is for UMKM actors to apply simple accounting to their business activities. The method used is in the form of education and mentoring in the preparation of financial reports for UMKM actors in Aqila fishing ponds. Based on the evaluation of the results of this service, the management of the Aqila fishing pond understands and applies simple bookkeeping to their business.
Co-Authors Arfa Piliang Lovelly Dwinda Dahen Putriani Tamba Rasmon Rasmon Syarifah Ulya