ANALISIS PENERAPAN PSAK NOMOR 48 ATAS PENURUNAN NILAI ASET TETAP DAN DAMPAK TERHADAP ARUS KAS PADA PT. “SUMCOSI” TAHUN 2016 – 2018

Sari Syawani, Anggun (2019) ANALISIS PENERAPAN PSAK NOMOR 48 ATAS PENURUNAN NILAI ASET TETAP DAN DAMPAK TERHADAP ARUS KAS PADA PT. “SUMCOSI” TAHUN 2016 – 2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan penurunan nilai aset tetap berdasarkan PSAK (Pernyataan Standar Akuntansi Keuangan) Nomor 48 (revisi 2013) dan dampak yang terjadi dari kegiatan penurunan nilai aset tetap terhadap laporan keuangan khususnya profit loss dan cash flow pada PT.”Sumcosi” Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Jenis penelitian deskriptif kualitatif yaitu jenis penelitian yang memberikan gambaran atau uraian atas suatu kejadian sejelas mungkin tanpa ada perlakuan terhadap obyek yang diteliti. Untuk memperoleh data-data yang dibutuhkan agar dapat mendukung penelitian, maka teknik pengumpulan data dan informasi yang dilakukan dalam penyusunan skripsi ini, yaitu dengan cara mewawancarai informan terkait penelitian, observasi secara langsung ke lapangan, dan menganalisis data-data dan informasi yang telah diperoleh. Hasil penelitian membuktikan bahwa PT.”Sumcosi telah melakukan penerapan atas penurunan nilai aset tetap berdasarkan PSAK (Pernyataan Standar Akuntansi Keuangan) Nomor 48 (revisi 2013) dan dampak dari penurunan nilai tersebut terhadap laporan keuangan khususnya profit loss telah mengalami peningkatan tahun 2016 profit naik pesat dari tahun sebelumnya sebesar 156%, 2017 profit naik mencapai 26%, dan 2018 profit naik mencapai 91%. Cash flow mengalami penurunan 39% di tahun 2016 dan 78% ditahun 2017 serta kenaikan 213% ditahun 2018 dikarenakan ada penambahan aset. Kata Kunci : Aset Tetap, Penurunan Nilai Aset dan PSAK Nomor 48 ABSTRACT This study aims to analyze the application of the decline in the value of fixed assets based on PSAK (Statement of Financial Accounting Standards) Number 48 (revised 2013) and the impact that occurs from the activity of impairment of fixed assets to financial statements, especially profit loss and cash flow at PT.”Sumcosi” This study uses a qualitative descriptive research method. This type of qualitative descriptive research is a type of research that provides an overview or description of an event as clearly as possible without any treatment of the object under study. To obtain the data needed in order to support research, the data and information collection techniques carried out in the preparation of this thesis, namely by interviewing informants related to research, observing directly into the field, and analyzing the data and information that has been obtained. The results of the study prove that PT. Sumcosi has implemented the implementation of the decline in the value of fixed assets based on PSAK (Statement of Financial Accounting Standards) Number 48 (revised 2013) and the impact of the decline in financial statements, especially profit loss has increased in 2016. in the previous year 156%, 2017 profits rose to 26%, and 2018 profits rose to 91%. Cash flow has decreased by 39% in 2016 and 78% in 2017 and a 213% increase in 2018 due to additional assets. Keywords: Fixed Assets, Decreasing Asset Value and PSAK Number 48

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorPratama, BayuUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 05 Oct 2021 07:52
Last Modified: 05 Oct 2021 07:52
URI: http://repository.stei.ac.id/id/eprint/5412

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