Dampak penerapan PSAK 10 Revisi 2010 pada perusahaan perkebunan studi kasus PT GGP = Impact of Implementation PSAK 10 Revised 2010 in Plantation Company : case study PT GGP
| Main Author: | Evans Fausta Pallasius, author |
|---|---|
| Format: | Bachelors |
| Terbitan: |
, 2012
|
| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/20319693-S-PDF-Evans Fausta Pallasius.pdf |
| ctrlnum |
20319693 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Dampak penerapan PSAK 10 Revisi 2010 pada perusahaan perkebunan : studi kasus PT GGP = Impact of Implementation PSAK 10 Revised 2010 in Plantation Company : case study PT GGP)</title><creator>Evans Fausta Pallasius, author</creator><type>Thesis:Bachelors</type><place/><publisher/><date>2012</date><description>[<b>ABSTRAK</b><br>
Skripsi ini berisi tentang dampak penerapan PSAK 10 Revisi 2010 pada perusahaan
perkebunan (studi kasus: PT GGP). PT GGP merupakan perusahaan produsen nanas
kaleng nomor 3 di dunia. Memiliki perkebunannya sendiri, PT GGP dapat
dikategorikan sebagai perusahaan perkebunan manufaktur. Penjualan PT GGP terdiri
atas ekspor ke negara-negara di Amerika, Eropa dan Asia. Selama ini PT GGP
menggunakan IDR sebagai mata uang pencatatan dan pelaporannya. Dengan
berlakunya PSAK 10 (Revisi 2010), mata uang fungsional harus sama dengan mata
uang pencatatan, sehingga PT GGP harus melakukan beberapa persiapan terkait
penerapan PSAK 10 (Revisi 2010). Penulis memfokuskan laporannya pada proses
persiapan yang dilakukan PT GGP dan penerapannya pada tahun 2012.
Kesimpulannya adalah Perusahaan perlu melakukan berbagai persiapan dari
penentuan mata uang fungsional, proses administrasi dan proses remeasurement serta
dampaknya pada kewajiban perpajakan dan cara penyajian laporan keuangan
sehingga perusahaan siap untuk menerapkan PSAK 10 (Revisi 2010).
<hr>
<b>ABSTRACT</b><br>
This thesis contains about impact of the implementation PSAK 10 Revised 2010 on a
plantation company (case study: PT GGP). PT GGP is manufacturer of canned
pineapple number 3 in the world. Have its own plantations, PT GGP can be
categorized as manufacturing plantation company. PT GGP?s sales consists of
exports to countries in the America, Europe and Asia. So far, PT GGP using IDR as
recording and reporting currency. With the enactment of PSAK 10 (Revised 2010),
the functional currency should be the same as the recording currency, so the PT GGP
have to do some preparation related to the implementation of PSAK 10 (Revised
2010). The author focuses on the process of preparation done by PT GGP and the
implementation in 2012. The conclusion was that company need to make various
preparations of determining the functional currency, the administration and
remeasurement process and also its impact on tax liabilities and how the presentation
of financial statements so that the company is ready to implement PSAK 10 (Revised
2010)., This thesis contains about impact of the implementation PSAK 10 Revised 2010 on a
plantation company (case study: PT GGP). PT GGP is manufacturer of canned
pineapple number 3 in the world. Have its own plantations, PT GGP can be
categorized as manufacturing plantation company. PT GGP?s sales consists of
exports to countries in the America, Europe and Asia. So far, PT GGP using IDR as
recording and reporting currency. With the enactment of PSAK 10 (Revised 2010),
the functional currency should be the same as the recording currency, so the PT GGP
have to do some preparation related to the implementation of PSAK 10 (Revised
2010). The author focuses on the process of preparation done by PT GGP and the
implementation in 2012. The conclusion was that company need to make various
preparations of determining the functional currency, the administration and
remeasurement process and also its impact on tax liabilities and how the presentation
of financial statements so that the company is ready to implement PSAK 10 (Revised
2010).]</description><subject>Accounting--Company</subject><identifier>20319693</identifier><source>http://lib.ui.ac.id/file?file=digital/20319693-S-PDF-Evans Fausta Pallasius.pdf</source><recordID>20319693</recordID></dc>
|
| format |
Thesis:Bachelors Thesis |
| author |
Evans Fausta Pallasius, author |
| title |
Dampak penerapan PSAK 10 Revisi 2010 pada perusahaan perkebunan : studi kasus PT GGP = Impact of Implementation PSAK 10 Revised 2010 in Plantation Company : case study PT GGP |
| title_sub |
studi kasus PT GGP = Impact of Implementation PSAK 10 Revised 2010 in Plantation Company : case study PT GGP |
| publishDate |
2012 |
| topic |
Accounting--Company |
| url |
http://lib.ui.ac.id/file?file=digital/20319693-S-PDF-Evans Fausta Pallasius.pdf |
| contents |
[<b>ABSTRAK</b><br>
Skripsi ini berisi tentang dampak penerapan PSAK 10 Revisi 2010 pada perusahaan
perkebunan (studi kasus: PT GGP). PT GGP merupakan perusahaan produsen nanas
kaleng nomor 3 di dunia. Memiliki perkebunannya sendiri, PT GGP dapat
dikategorikan sebagai perusahaan perkebunan manufaktur. Penjualan PT GGP terdiri
atas ekspor ke negara-negara di Amerika, Eropa dan Asia. Selama ini PT GGP
menggunakan IDR sebagai mata uang pencatatan dan pelaporannya. Dengan
berlakunya PSAK 10 (Revisi 2010), mata uang fungsional harus sama dengan mata
uang pencatatan, sehingga PT GGP harus melakukan beberapa persiapan terkait
penerapan PSAK 10 (Revisi 2010). Penulis memfokuskan laporannya pada proses
persiapan yang dilakukan PT GGP dan penerapannya pada tahun 2012.
Kesimpulannya adalah Perusahaan perlu melakukan berbagai persiapan dari
penentuan mata uang fungsional, proses administrasi dan proses remeasurement serta
dampaknya pada kewajiban perpajakan dan cara penyajian laporan keuangan
sehingga perusahaan siap untuk menerapkan PSAK 10 (Revisi 2010).
<hr>
<b>ABSTRACT</b><br>
This thesis contains about impact of the implementation PSAK 10 Revised 2010 on a
plantation company (case study: PT GGP). PT GGP is manufacturer of canned
pineapple number 3 in the world. Have its own plantations, PT GGP can be
categorized as manufacturing plantation company. PT GGP?s sales consists of
exports to countries in the America, Europe and Asia. So far, PT GGP using IDR as
recording and reporting currency. With the enactment of PSAK 10 (Revised 2010),
the functional currency should be the same as the recording currency, so the PT GGP
have to do some preparation related to the implementation of PSAK 10 (Revised
2010). The author focuses on the process of preparation done by PT GGP and the
implementation in 2012. The conclusion was that company need to make various
preparations of determining the functional currency, the administration and
remeasurement process and also its impact on tax liabilities and how the presentation
of financial statements so that the company is ready to implement PSAK 10 (Revised
2010)., This thesis contains about impact of the implementation PSAK 10 Revised 2010 on a
plantation company (case study: PT GGP). PT GGP is manufacturer of canned
pineapple number 3 in the world. Have its own plantations, PT GGP can be
categorized as manufacturing plantation company. PT GGP?s sales consists of
exports to countries in the America, Europe and Asia. So far, PT GGP using IDR as
recording and reporting currency. With the enactment of PSAK 10 (Revised 2010),
the functional currency should be the same as the recording currency, so the PT GGP
have to do some preparation related to the implementation of PSAK 10 (Revised
2010). The author focuses on the process of preparation done by PT GGP and the
implementation in 2012. The conclusion was that company need to make various
preparations of determining the functional currency, the administration and
remeasurement process and also its impact on tax liabilities and how the presentation
of financial statements so that the company is ready to implement PSAK 10 (Revised
2010).] |
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