KEBIJAKAN AKUNTANSI ATAS AKTIVA TETAP DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT PG RAJAWALI I UNIT PG KREBET BARU – BULULAWANG -MALANG

Faridah Sri Wahyuningsih

Abstract


This is case study at PT PG RAJAWALI I UNIT PG KREBET with the title " Accountancy Policy of Fixed Asset and its Influence To Financial Statement at PT PG Rajawali I Unit PG Krebet Baru - Bululawang - Malang".
The purpose of this research is to know whether accountancy policy of fixed asset exist in PT PG Rajawali I Unit PG Krebet Baru has according to Standard Financial Accounting.
The analysis technique is descriptive analysis, where research result will be explained by giving picture or clarification about object research, either through quantitative and also qualitative. They’re 3 phase used in descriptive analysis. First, analyzing maintenance cost, which classified as capital expenditure and which classified as revenue expenditure. Second, counting depreciation with the straight-line method. And third, analyzing calculation influence to financial statement.
From this research known that the balance sheet of 31 December 2002 and income statement the year of ending 31 December 2002 is less precisely, because the expense of replacement fixed assets which can improve the capacities produce to amount to Rp 618.206.623 can’t capitalist to t fixed asset cost account but noted as maintenance cost.
The solving of the problems is to subtracts Rp 618.206.623 from maintenance cost account and to add to fixed assets cost account. With the increase of fixed asset cost account, existence of addition of accumulated depreciation and depreciation expense account to amount to Rp 48.631.131.
Pursuant this conclusion , writer suggest that the company better pay attention to and analyze furthermore to fixed asset subsequent expenditure, which much to be classified as capital expenditure and which as revenue expenditure. The repair and replacement of fixed asset parts cost which its amount is big enough and have the character of illegitimate or estimated can add the useful economic age and also more than one year have to be grouped as capital expenditure that will capitalist into the fixed asset cost.

 

Keyword : aktiva tetap; laporan keuangan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-faridahsri-1206-Pendahul-n.PDF


Keywords


aktiva tetap; laporan keuangan