RAHAYU, ANITA PRASTYA (2010) EVALUASI PERLAKUAN AKUNTANSI AKTIVA TETAP BIOLOGIS (SAPI PERAH ) DITINJAU DARI PSAK No. 16 dan IAS 16(Studi Kasus Pada Koperasi Sembada Puspo). Other thesis, University of Muhammadiyah Malang.
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Abstract
Cooperation of Sembada Puspo is cooperation in the field of dairy cattle husbandry, from processing the husbandry itself up to milk from members’ dairy cattle. Dairy cattle are one of fixed assets owned by cooperation of Sembada Puspo. Dairy cattle are company assets that can be grow and proliferate. PSAK No. 16 and IAS 16 is a standard that regulate accounting treatment on fixed assets. This study is cases study that is conducted in cooperation Sembada Puspo. Data analysis technique that is used here is measuring the price of fixed assets from dairy cattle, identifying and collecting funds for the use of fixed assets, the calculation of fixed assets depression of dairy cattle by using straight line method, the ceased assets, the determination of fixed assets of dairy cattle that is conducted by the company and PSAK No. 16 and IAS 16, comparing fixed assets treatment between PSAK No. 16 and IAS 16. From conducted research, it can be known that in having accounting treatment of fixed assets of dairy cattle on cooperation Sembada Puspo is still inappropriate with PSAK No. 16. For accounting treatment of fixed assets on PSAK No. 16 and IAS 16 there is no enough significant differences.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Rayi Tegar Pamungkas |
| Date Deposited: | 31 Mar 2012 04:30 |
| Last Modified: | 31 Mar 2012 04:30 |
| URI : | http://eprints.umm.ac.id/id/eprint/1490 |
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