PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, MENENGAH (EMKM) STUDI PADA BAROKAH MALANG FURNITURE
| Main Author: | Efendy, Muchammad Rizal |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/59765/1/Pendahuluan.pdf http://eprints.umm.ac.id/59765/2/BAB%201.pdf http://eprints.umm.ac.id/59765/3/BAB%202.pdf http://eprints.umm.ac.id/59765/4/BAB%203.pdf http://eprints.umm.ac.id/59765/5/BAB%204.pdf http://eprints.umm.ac.id/59765/6/BAB%205.pdf http://eprints.umm.ac.id/59765/ |
Daftar Isi:
- This study was conducted at Barokah Malang Furniture, one of Small and Medium-sized Enterprises (UMKM) in Malang which specialises in furniture. The purpose of this study was to analyse fixed assets and how they are treated in the UMKM as well as to measure the depreciation by using straight line depreciation. The data was collected by conducting both interview and observation. The approach used for the data collection was qualitative approach. The finding shows that the entity has 20 fixed assets with the total of Rp 642,180,000 with the average depreciation each year Rp 25,220,000. This study concludes that Barokah Malang Furniture only records the purchase price eliminating the delivery and the installation prices, that the acquisition cost is only based on the purchase price. The entity does not have any records of fixed assets and depreciation measurement which is based on Accounting Standards of Micro, Small and Medium-sized Entities (SAK EMKM).