ANALISIS AKUNTANSI AKTIVA TETAP SERTA PENGARUHNYA TERHADAP LAPORAN KEUANGAN PTPN. X PG. PESANTREN BARU KEDIRI

SEPTORINI, WAHYU DWI (2008) ANALISIS AKUNTANSI AKTIVA TETAP SERTA PENGARUHNYA TERHADAP LAPORAN KEUANGAN PTPN. X PG. PESANTREN BARU KEDIRI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is descriptive study in PTPN. X PG. Pesantren Baru Kediri by title: “Analysis of Treatment to Fixed Assets Accounting along with its Influence to Financial Sstatement in PTPN. X PG. Pesantren Baru Kediri” The goal of this study is to analyze treatment of permanent-assets accounting about deciding gaining price, budget policy after gaining and calculation of permanent-assets reduction and to analyzed influence of treatment of permanent-assets accounting to financial statement giving in PG. Pesantren Baru Kediri. The analysis method which be used in this study, there are five steps. First, analyze listing of gaining price of permanent-assets. Second, analyze treatment of permanent-assets accounting to gaining which happen during permanent-assets period. Third, analyze listing of modal gaining and earning budget. Analyze assets reduction by using total of production unit method. Fifth, analyzed influence of calculation of gaining price, treatment accounting to budget which happen during using permanent-asset period, and calculation of reduction to financial statement giving. Based on the analysis which have be carried out, there were different among calculation which be done by firm and writer. Balance which be given by firm in 2004 and 2005, its permanent-asset was too low about Rp. 2,426,009,632.80 and Rp. 2,363,730,917.00. Loss and profit statement in 2004 and 2005 is calculated more low about sebaesar Rp. 27,759,405,698.50 and Rp. 24,798,373,484.16. It is caused because firm listed all of expending as cost in relevant period. Based on the calculation above, researcher may imply that it will better if firm more careful to calculate treatment policy to permanent-assets accounting in order in giving in financial statement more exactly and may maintain reliability in competence sides.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 14 Jun 2012 05:46
Last Modified: 14 Jun 2012 05:46
URI: http://eprints.umm.ac.id/id/eprint/7823

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