ANALISIS PERLAKUAN AKUNTANSI INFLASI PADA LAPORAN KEUANGAN PT. PUPUK SRIWIDJAJA PALEMBANG
Daftar Isi:
- The purpose of this research is to analyzes the influence of inflation accounting treatment on financial statement of PT. Pupuk. Sriwidjaja Palembang. The research object is the financial statement of PT. Pupuk Sriwidjaja Palembang on historical cost period 2013-2014. This research is using qualitative descriptive method. The result of analysis in this research is to shows that the usemenl of inflation accouting treatment are General Price Level Accozmling (GPLA) and Current Cost Accounting (CCA) affected the changes on all of account in financial statement's account. From these changes, company has monetary profit in the amount of Rp. 49.086.000.000,- based on GPLA. This because of there was the decreasing of inflation rate which showned by the changed of purchasing power on Consumer Purcashing Power (/HK). Based on the relevance and interpretative tests, financial statement on inflation accounting approach even GPLA or CCA is more relevance and interpretative each on amount of 90,32% and 93,55%for GPLA method, along with on amount of 94,4./% and 97,22%for CCA method. From these tests showned that the financial statement of PT. Pupuk Sriwidjaja Palembang more valuable and gives additional information to decission maker because has been presented /he information based on society purchasing power consideration.