Analisis Penyusutan Aset Tetap Pada Hotel Mitra Amanah Balikpapan Tahun 2016

GIOVANNY ZUSANA LAKBURLAWAL, Anis Rachma Utary, Indra Suyoto Kurniawan

Abstract


Giovanny Zusana Lakburlawal, 2019. Analysis of depreciation of fixed assets in Balikpapan trustful Hotel Partners in 2016. Under the guidance of Supervisor I Ms. Anis Rachma Utari and Supervisor II Mr. Indra Suyoto Kurniawan. The purpose of this study is to determine the depreciation expense of fixed assets in 2016. The analysis tool used is the Straight Line method. Based on the results of the study It was found that our partners did not do the same things such as Furniture, Machinery, electronic equipment, etc. After doing that to the amount of profit of the Hotel. Depreciation expense recorded by the hotel amounted to Rp 128,105,263 after processing it into Rp 256,173,804. Income from profit per year profit and loss for Mitra Amanah Hotel in 2016 was Rp 660,295,408, after being processed into Rp 532,226,867.


Keywords


Fixed Assets, Straight Line Method

References


Baridwan, Zaki. 2010.Intermediate Accounting Edisi Ketujuh. Badan Penerbit Fakultas Ekonomi Universitas Gajah Mada. Yogyakarta.

Fachruddin, Muhammad. 2016. Analisis Aset Tetap pada Hotel Harsa Dumai. Skripsi. Riau.

Fahmi, Irham. 2012. Analisis Laporan Keuangan Cetakan Ke-2. Alfabeta. Bandung.

Giri, Efraim Ferdinan. 2014. Akuntansi Keuangan Menengah 1 Perspektif IFRS. UPP STIM YKPN. Yogyakarta.

Harahap, Sofyan Safri. 2013. Analisis Kritis atas Laporan Keuangan. Raja Grafindo Persada. Jakarta.

Harnanto. 2002. Akuntansi Keuangan Menengah. BPFE. Yogyakarta.

Hery. 2013. Auditing (Pemeriksaan Akuntansi I), Cetakan Pertama, CAPS (Center of Academic Publishing Service). Jakarta.

Horngren. Cahrles T dan Walter T.Harrison.2007. Akuntansi Jilid 1, Edisi ke-7. Penerbit Erlangga. Jakarta.

Ikatan Akuntan Indonesia (IAI), 2009. Standar akuntansi Keuangan entitas tanpa akuntabilitas publik. Salemba empat. Jakarta.

Jusup, AL. Haryono. 2011. Dasar - Dasar Akuntansi JILID I EDISI KE-7. STIE YKPN.

Kieso, D.E., Weygandt, J,J., & Warfield, T.D. 2010. Intermediate Accounting. IFRS Edition Volume J. John wiley & Sons. USA.

Maharani, Rosi. 2015. Analisis Perlakuan Akuntansi Aset Tetap Pada PT. Mibitri Mutu Prima di Samarinda. Skripsi. Samarinda.

Purba, Aryat Mika. 2016. Analisis perlakuan Akuntansi terhadap Aset Tetap pada PTPN XIII di Kabupaten Paser. Skripsi. Samarinda.

Rasyid, Fatmawaty Gino. 2016. Analisis Penerapan Akuntansi atas Aset Tetap pada PT Sederhana Karya Jaya Manado. Skripsi. Manado.

Santoso, Iman. 2006. Akuntansi Keuangan Menengah (Intermediate Accounting). Refika Aditama. Bandung.

Smith, Jay M, K.fred Skousen. 2000. Akuntansi intermediate : volume komprehensif jilid 1. Erlangga. Jakarta.

Soepardi, Eddy Mulyadi. 2006. Memahami akuntansi keuangan. Raja Grafindo Persada. Jakarta.

Surya, Raja Adri Satriawan. 2012. Akuntansi Keuangan Versi IFRS. Graha Ilmu Edisi Pertama. Yogyakarta.

Weygandt, Jerry. J, Kieso Donald. E, Kimmel Paul. D. 2005. Accounting Principles 7th Edition. John Wiley & Sons, Inc. Canada.

Wiyasha,I.B.M. 2010. Akuntansi Perhotelan. Andi Offset. Yogyakarta.




DOI: https://doi.org/10.29264/jiam.v4i4.5517

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Jurnal Ilmu Akuntansi Mulawarman (JIAM)


Crossref logo 

Editorial Address

Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur 75119
Email: jiam.feb@gmail.com