PERLAKUAN AKUNTANSI AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN NO 16 DAN PENGARUHNYA TERHADAP LABA PERUSAHAAN (STUDI KASUS PADA KSP “MITRA SENTOSA” KREMBUNG)

ELVANIA MAULIDA, ELVANIA MAULIDA (2019) PERLAKUAN AKUNTANSI AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN NO 16 DAN PENGARUHNYA TERHADAP LABA PERUSAHAAN (STUDI KASUS PADA KSP “MITRA SENTOSA” KREMBUNG). Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

Abstract Maulida,Elvania, 2018. Treatment of depreciation of fixed assets according to financial accounting standards number 16 and its effect on companyprofits of study casein savings and loan cooperatives KSP “Mitra Sentosa” Krembung. Thesis or final assignment, accounting study program, faculty of economics, Islamic University of Majapahit (UNIM). Mentor I : Hari Setiono, SE., M.Si Mentor II : Toto Heru Dwihandoko., SE., MM., Ak., CA A business entity engaged in services or trade requires fixed assets to run its operasional activities. Depreciation of property and equipment is due to the reduced usefulness of fixed assets caused by the use of the fixed assets. Therefore, the calculation of depreciation cost is very important to know the causes of changes that occur both beneficial and adverse so that appropiate action can be taken. Saving and loan cooperatives (KSP) Mitra Sentosa Krembung uses the straight-line method in calculating inventory depreciation and fixed assets, observations made by the author of the effect of depreciation methods on operating income in the financial statements, by comparing financial statements before and after adjustments. This adjustments is carried out because of the difference in costs contained in the depreciation expense, namely the financial statements before and after adjustments. Based on the results of the discussion on inventory depreciation and fixed assets in 2017, there is a difference in office inventory depreciation costs of Rp. 2,035,426, - and office buildings amounting to Rp 7,527,711, - therefore adjustments were made to retained earnings of Rp. 9,563,197. This difference occurs due to inventory depreciation accounting treatment and buildings that are not in accordance with financial accounting standards, thus affecting the company's financial statements, therefore, the company must consider many things in making policies on recording the acquisition price of fixed assets, depreciation of fixed assets, and the presentation of fixed assets in the financial statements. Because this will also have an impact on determining the taxes that must be paid and net income that does not describe the actual state of a company and the decision taken by a company in the future. Keywords: fixed assets, depreciation of fixed assets, financial statements

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