IMPLEMENTASI REVALUASI ASET TETAP BERDASARKAN PSAK NOMOR 16, SERTA DAMPAKNYA TERHADAP PELAPORAN KEUANGAN (Studi Empiris Pada PT Melco Jaya Bahari)

CENDANA, REGGIANA (2018) IMPLEMENTASI REVALUASI ASET TETAP BERDASARKAN PSAK NOMOR 16, SERTA DAMPAKNYA TERHADAP PELAPORAN KEUANGAN (Studi Empiris Pada PT Melco Jaya Bahari). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the implementation of fixed asset revaluation based on PSAK No. 16 on PT Melco Jaya Bahari as well as to find out what the impact of the revaluation of PT Melco Jaya Bahari's fixed assets on financial statements. The nature of this research is a case study research with descriptive research form. Data collection methods used are documentation studies and field studies. The results showed that the revaluation of fixed assets of PT Melco Jaya Bahari was in accordance with the PSAK No. 16, while the impact in the financial statements is reflected in an increase in depreciation expenses, a decrease in profit and an increase in the value of the company's fixed assets. Keywords: Fixed Asset Revaluation, PSAK No. 16, Financial Report. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi revaluasi aset tetap berdasarkan PSAK No 16 pada PT Melco Jaya Bahari serta untuk mengetahui apa dampak revaluasi aset tetap PT Melco Jaya Bahari terhadap laporan keuangan. Sifat penelitian ini merupakan penelitian studi kasus dengan bentuk penelitian deskriptif. Metode pengumpulan data yang digunakan adalah studi dokumentasi dan studi lapangan. Hasil penelitian menunjukkan bahwa implementasi revaluasi aset tetap PT Melco Jaya Bahari telah sesuai dengan aturan PSAK No. 16, sedangkan dampak dalam laporan keuangan tercermin dalam peningkatan beban penyusutan, penurunan profit serta peningkatan nilai aset tetap perusahaan. Kata Kunci : Revaluasi Aset Tetap, PSAK No. 16, Laporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 397
NIM: 43214110202
Uncontrolled Keywords: Revaluasi Aset Tetap, PSAK No. 16, Laporan Keuangan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Oct 2018 02:40
Last Modified: 29 Oct 2018 07:57
URI: http://repository.mercubuana.ac.id/id/eprint/45046

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