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AKUNTANSI AKTIVA TETAP SERTA PENGARUHNYA TERHADAP LAPORAN KEUANGAN SMP BANGILAN I TUBAN

Authors
Publisher
Department of Accounting
Publication Date
Keywords
  • Perlakuan Akuntansi

Abstract

It is descriptive study on SMP 1 Bangilan Tuban. The purposes of this study area to explain fixed assets accounting treatment in SMPN 1 Bangilan Tuban and to analyze the influence of fixed assets accounting treatment toward the presentation of financial report. The technique to analyze the data is using descriptive quantitative by accounting approach. In this study, the researcher uses interview and documentation to collect the data. From the result of study, it can be found that SMPN 1 Bangilan Tuban has not determined the fixed assets accounting perfectly based on the accounting standards that have influence toward fixed assets presentation in financial report. From the deficit surplus report, there is no depreciation showing surplus. While, in the deficit surplus report by depreciation, it is deficit. It is caused by moving depreciation method. Based on the conclusion, the researcher suggests that righteously, the school can place the staff that has special skill in accounting. Advisably, the school considers the fixed assets depreciation expense and making policy about transactions as long as using fixed assets. School should present depreciation expense of fixed assets in financial report in order to show the number of assets or deficit surplus owned by school so that it can be used as the decision. The school should also present the balance-sheet budget and cash flow in order to show the number of assets and position of cash in school activity. Keyword : Perlakuan akuntansi

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