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All Journal Majalah Ekonomi BALANCE: Economic, Business, Management and Accounting Journal Sustainable : Jurnal Akuntansi
Sjamsul Hidayat
Fakultas Ekonomi & Bisnis Universitas Muhammadiyah Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penghentian Pengakuan Aset Tetap Pada PT Central Light Concrete Berdasarkan SAK-ETAP Eka Yuni Amaliya; Sjamsul Hidayat; Andrianto Andrianto
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 2 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i2.3137

Abstract

ABSTRACT This study aims to determine the analysis of the termination of fixed asset recognition at PT Central Light Concrete based on SAK-ETAP. The method in the study is descriptive with a qualitative approach, namely by providing an overview of the analysis of the termination of fixed assets at PT Central Light Concrete based on SAK-ETAP. In conducting this research, the author uses data collection methods by means of interviews, observation, and documentation.The results of the study indicate that when a fixed asset usage discontinuation occurs because it is damaged or not in accordance with the new production concept, PT Central Light Concrete has not terminated the recognition of fixed assets. PT Central Light Concrete still charges the depreciation of these fixed assets in the income statement and recognizes those fixed assets in the balance sheet.The conclusion in this study is that PT Central Light Concrete has not implemented the termination of recognition of damaged fixed assets or fixed assets that are no longer used before the useful life is used up and still records the depreciation of the fixed assets. This is not in accordance with SAK-ETAP where the entity must stop recognizing fixed assets when released or when no future economic benefits are expected from their use or disposal. Gains or losses arising from derecognition of property and equipment must be recognized in the income statement at the end of the period. Fixed assets that have been derecognized must also be written off from the company's fixed assets list and balance sheet at the end of the period. It is intended that the financial statements presented can help the Management of PT Central Light Concrete in making decisions or policies.Keywords                   : Fixed Assets, Termination of RecognitionCorrespondence to       : andrianto914@yahoo.com ABSTRAK  (bahasa indonesia)Penelitian ini bertujuan untuk mengetahui analisis penghentian pengakuan aset tetap pada PT Central Light Concrete berdasarkan SAK-ETAP.Metode dalam penelitian adalah deskriptif dengan pendekatan kualitatif yaitu dengan memberikan gambaran mengenai analisis penghentian pengakuan aset tetap pada PT Central Light Concrete berdasarkan SAK-ETAP. Dalam melakukan penelitian ini, penulis menggunakan metode pengumpulan data dengan cara wawancara, observasi, dan dokumentasi.Hasil penelitian menunjukkan bahwa saat terjadi penghentian pemakaian aset tetap karena rusak atau tidak sesuai dengan konsep produksi yang baru PT Central Light Concrete belum melakukan penghentian pengakuan aset tetap. PT Central Light Concrete masih membebankan penyusutan aset tetap tersebut dalam laporan laba rugi dan mengakui aset tetap tersebut dalam laporan neraca.Kesimpulan dalam penelitian ini adalah PT Central Light Concrete belum menerapkan penghentian pengakuan aset tetap yang rusak atau aset tetap yang tidak dipakai lagi sebelum umur manfaatnya habis dan masih mencatat penyusutan aset tetap tersebut. Hal ini tidak sesuai dengan SAK-ETAP di mana entitas harus menghentikan pengakuan aset tetap pada saat dilepaskan atau ketika tidak ada manfaat ekonomi masa depan yang diekspektasi dari penggunaan atau pelepasannya. Keuntungan atau kerugian yang timbul dari penghentian pengakuan aset tetap harus diakui dalam laporan laba-rugi di akhir periode. Aset tetap yang telah dihentikan pengakuannya juga harus dihapuskan dari daftar aset tetap perusahaan dan laporan neraca di akhir periode. Hal ini bertujuan agar laporan keuangan yang disajikan dapat membantu Manajemen PT Central Light Concrete dalam pengambilan keputusan atau kebijakan.Kata kunci                  : Aset Tetap, Penghentian PengakuanKorespondensi             : andrianto914@yahoo.com
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Profitabilitas Pada CV. Gadjah Bordir Gini Gini; Sjamsul Hidayat; Fitri Nuraini
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13445

Abstract

Amid the intense business competition companies are required to be able to achieve market positions, so companies need to carry out credit sales strategies, so that sales increase. In CV Gadjah of Embroidery is a business activity. Gadjah of Embroidery requires a big cost because in the process of work, it requires costs and energy for its production. The So financial problems become a burden on CV. Gadjah of Embroidery business. The CV. Gadjah of Embroidery because its can be an obstacle to the cost of production.The purpose of the study was to determine the effect of accounts receivable and working capital turnover on profitability at CV.Gadjah of Embroidery for the period 2015-2020.The method of this study uses quantitative methods to measure the influence of accounts receivable and working capital turnover of profitability in CV. Gadjah of Embroidery, the observation period in 2015 - 2020. Hypothesis testing is using descriptive analysis method, statistical analysis method consisting of multiple linear regression analysis Simultaneous significant testing (F test), partial significance testing (Test-T) and Determination Coefficient Testing (R2). The results showed that there was an influence on the rotation of accounts on profitability in CV. Gadjah of Embroidery, while working capital turnover was an influence on profitability in CV.Gadjah of Embroidery. The Adjusted R square value = 0.666 means 66.6 percent of the influence of accounts receivable and working capital on profitability on CV. Gadjah of Embroidery. While the remaining 33.4 percent explained by other variables outside the variables used in this study.
Analisis Sistem dan Prosedur Akuntansi Persediaan pada CV. Trijaya Mulia Aliadi Aliadi; Sjamsul Hidayat
SUSTAINABLE Vol 1, No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.322 KB) | DOI: 10.30651/stb.v1i1.9686

Abstract

Inventory is the main part of supply chain management which is have big role to control an asset of company. This research analyzes the system and planning of inventory procedures at CV. Trijaya Mulia. This research uses qualitative methods with data collection with triagulation techniques and uses documentation such as the collection of data from records and documents related to inventory. The results of the research are the analysis and design of inventory accounting systems at CV. Trijaya Mulia. So that the company's operations, the system design is more effective and can meet the company's needs, with a good assessment method. Supervision should be carried out so that the company avoids recording errors, losses, and fraudulent actions. Keywords : Inventory, Trigulation, Supply Chain Management, Persediaan merupakan bagian utama dalam management rantai pasok yang berfunsi besar dalam pengelolaan asset perusahaan. Penelitina ini menganalisa system dan perencanan prosedur persediaan barang pada perushaan CV. Trijaya Mulia. Penelitiann ini mengunakan metode kualitatif dengan pengumpulan data dengan teknik triagulasi dan mengunakan dokumentasi yaitu pengumpulan data yang diperoleh melalui catatan atau dokumen yang berhubungan dengan persediaan. Hasil penelitian berupa analisis dan perancangan sistem akuntansi persediaan pada CV. Trijaya Mulia. Sehingga operasional perusahaan, perancangan sistem tersebut lebih efektif dan dapat memenuhi kebutuhan perusahaan, Dengan metode penilaian yang sudah cukup baik. Sebaiknya perlu di lakukan pengawasan agar perusahaan terhidar dari kesalahan pencatatan, kerugian, dan tindakan kecurangan. Kata Kunci : Persediaan ; Trgulation ; Management Rantai Pasokan
PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM DAN ANALISA COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN MONA HIJAB FASHION Putria; Sjamsul Hidayat; Andrianto
Majalah Ekonomi Vol 26 No 1 (2021): Juli 2021
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol26.no1.a3953

Abstract

The purpose of this research is to provide a comprehensive understanding and preparation of financial records so as to produce accountable financial reports for use by interested parties. This research is a qualitative descriptive study. Data collection techniques used by interviews, observation and documentation. The data used are primary data and secondary data. The results of the study produce reports in accordance with SAK EMKM which consists of income statements, statements of financial position and notes to financial statements. From the preparation of the financial statements, Mona Hijab Fashion in 2019 experienced a loss, this is because there is no preparation of financial reports according to EMKM standards so this also affects the analysis of financial performance in the business.
Co-Authors Aliadi Aliadi Andrianto Andrianto Andrianto Eka Yuni Amaliya Fitri Nuraini Gini Gini Putria