PERLAKUAN ATAS PENYUSUTAN AKTIVA TETAP DAN PENGARUHNYA TERHADAP LAPORAN LABA RUGI PADA PT. WIJAYA KARYA (Persero) TBK. Divisi Mekanikal Elektrikal DI BOGOR

ROMADHONI, ANDIKA MAULANA (2008) PERLAKUAN ATAS PENYUSUTAN AKTIVA TETAP DAN PENGARUHNYA TERHADAP LAPORAN LABA RUGI PADA PT. WIJAYA KARYA (Persero) TBK. Divisi Mekanikal Elektrikal DI BOGOR. Other thesis, University of Muhammadiyah Malang.

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Abstract

This Research represent descriptive research type [at] PT. WIJAYA MASTERPIECE ( Persero) Tbk. Division of Mekanikal Elektrikal with title " Treatment Of Decrease Of Plant Asset And its Influence At Report Balance At PT. WIJAYA KARYA ( Persero) Tbk. Division of Mekanikal Elektrikal". Target of this research is to analyse treatment of plant asset accountancy about determination of acquirement moment journal, calculation of decrease of plant asset, adjustment journal and closing journal and analyse treatment of plant asset accountancy to balance report at PT. WIJAYA KARYA (Persero) Tbk. Divisi Mekanikal Elektrikal in Bogor. Analysis method used by this researcher there is five step. First, decrease and journal at company. Second, analysing decrease method by acquirement price analysis, assess residu, usage clock valuation. Third, correct decrease method analysis by using method decrease of usage clock. Fourth, record-keeping of moment journal by and decrease moment. Fifth, analysis influence of decrease of plant asset and its influence to balance report. From result of analysis which have been done by researcher there are difference among/between calculation by researcher and company. Decrease burden presented by company in the year 2007 too high equal to Rp. 610,422,316.09.the mentioned because of company use straight line method for the calculation of its decrease, its impact [at] company balance report in the year 2007 is also presented too high equal to Rp. 4,326,823,491.91. Pursuant to conclusion above, researcher of implication can that company better more accurate in reckoning policy of accountancy decrease of its plant asset so thatpresentation at balance report more precise and can maintain trust of interested parties

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 12 Jun 2012 08:09
Last Modified: 12 Jun 2012 08:09
URI: http://eprints.umm.ac.id/id/eprint/7405

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