ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN DAMPAKNYA TERHADAP LABA PERUSAHAAN PADA PT KARTIKA SAMUDRA ADIJAYA DI TANJUNG REDEB
| Main Authors: | MILARISA, SURTI, AWALIYAH, AJI RIZKI |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | ind |
| Terbitan: |
ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB
, 2018
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| Online Access: |
http://jurnal.stiemtanjungredeb.ac.id/index.php/accountia/article/view/222 http://jurnal.stiemtanjungredeb.ac.id/index.php/accountia/article/view/222/139 |
| ctrlnum |
article-222 |
|---|---|
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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 lang="en-US">ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN DAMPAKNYA TERHADAP LABA PERUSAHAAN PADA PT KARTIKA SAMUDRA ADIJAYA DI TANJUNG REDEB</title><creator>MILARISA, SURTI</creator><creator>AWALIYAH, AJI RIZKI</creator><description lang="en-US">The purpose of this study is to determine the method of depreciation of fixed assets that can provide the impact of the highest profit achievement on PT Kartika Samudra Adijaya in Tanjung Redeb. The analytical instrument used is the method of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method.Based on the results of the analysis conducted on the application of several methods of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method, the application of the declining balance method that can have the highest profit impact on PT Kartika Samudra Adijaya in Tanjung Redeb, this is evidenced from the calculation of net profit earned for the period of 2015 and the estimated net income in 2018.
&nbsp;</description><publisher lang="en-US">ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB</publisher><date>2018-10-02</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>File:application/pdf</type><identifier>http://jurnal.stiemtanjungredeb.ac.id/index.php/accountia/article/view/222</identifier><source lang="en-US">Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal); Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017; 76-90</source><source lang="id-ID">AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli; Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017; 76-90</source><source>2620-5335</source><source>2622-8270</source><source>10.35915/accountia.v1i2</source><language>ind</language><relation>http://jurnal.stiemtanjungredeb.ac.id/index.php/accountia/article/view/222/139</relation><rights lang="en-US">Copyright (c) 2017 ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal</rights><recordID>article-222</recordID></dc>
|
| language |
ind |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:Journal |
| author |
MILARISA, SURTI AWALIYAH, AJI RIZKI |
| title |
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN DAMPAKNYA TERHADAP LABA PERUSAHAAN PADA PT KARTIKA SAMUDRA ADIJAYA DI TANJUNG REDEB |
| publisher |
ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB |
| publishDate |
2018 |
| url |
http://jurnal.stiemtanjungredeb.ac.id/index.php/accountia/article/view/222 http://jurnal.stiemtanjungredeb.ac.id/index.php/accountia/article/view/222/139 |
| contents |
The purpose of this study is to determine the method of depreciation of fixed assets that can provide the impact of the highest profit achievement on PT Kartika Samudra Adijaya in Tanjung Redeb. The analytical instrument used is the method of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method.Based on the results of the analysis conducted on the application of several methods of depreciation of fixed assets in accordance with PSAK No. 16 (revised 2011), namely: the straight line method, declining balance method and the sum of year's digits method, the application of the declining balance method that can have the highest profit impact on PT Kartika Samudra Adijaya in Tanjung Redeb, this is evidenced from the calculation of net profit earned for the period of 2015 and the estimated net income in 2018.
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