Detail Inovasi Perguruan Tinggi


Tema: Akuntansi
Judul: Analisis Penerapan PSAK 16 (ASET TETAP) dan ISAK 25 (HAK ATAS TANAH) Terhadap Laporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI)
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0430106502

Tahun: 2015

The purpose of this study was to determine how the application of SFAS 16 and ISAK 25 the companies financial statements which is list on the Indonesia Stock Exchange. This research is also doing to know that the company has been applied the accounting policies as accounting standards in Indonesia, especially on land and land rights.

The method used in this research is descriptive qualitative method. This research was conducted to describe and illustrate the application of SFAS 16 and 25 at the studied company listed on the Indonesia Stock Exchange. The datas tha was taken for this seacrh are notes of financial statement which is a part of companies financial statement, that include disscussing about the land asset’s rules and the land right in the presentation and disclosure. In the presentation the authors take the acquisition cost of land in 2011 and 2012 and for the disclosure of the deferred load authors take the company in 2011 and 2012.

The results showed that from the twenty companies , they are fourteen companies that have deferred charges stemming from land rights, namely PT Unitex, PT Indofood CBP Sukses Makmur, PT Kimia Farma, PT Kalbe Farma, PT Prasidha Aneka Niaga, PT Siantar Top, PT Mandom Indonesia, PT Sampoerna Argo, PT Malindo Feedmill PT Yanaprima Hastapersada, PT Astra Otoparts, PT Astra Argo Lestarti, PT MNC Land, and PT Perusahaan Gas Negara. In accordance with the transition of interpretation which states that the balance of deferred charges from the cost of land titling of assets reclassified into the ground. But from the fourteen companies,  seven companies that have been reclassificationing deferred load into the carrying amount of the land assets, PT Siantar Top, PT Mandom Indonesia, PT Sampoerna Argo, PT Malindo Feedmill PT Yanaprima Hastapersada, PT Astra Argo Lestari and PT MNC Land. And seven companies that have not been reclassificationing balance of the deferred load carrying amounts of assets into the ground, PT Unitex, PT Indofood CBP Sukses Makmur, PT Kimia Farma, PT Kalbe Farma, PT Prasidha Aneka Niaga, PT Astra Otoparts and PT Perusahaan Gas Negara. The influence of the financial statements can be found in the presentation and disclosure explains that the reclassificationing load deferred in the statement of financial position is allocated to the carrying value of assets and increase the value of assets recorded.

 

Keywords: analysis, application, SFAS 16 and ISAK 25, the company