EVALUASI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN AKTIVA TETAP DALAM LAPORAN KEUANGAN PD. BPR BKK KARANGMALANG
Oleh :
Fitria Nuzulur Rohma
ABSTRACT The purpose of this research is to evaluate the excess and the weakness of Financial Accounting Standard implementation of fixed assets in financial report of PD. BPR BKK Karangmalang 2008. The research method used descriptive research that is purposed to describe the situation of PD. BPR BKK Karangmalang particularly the description about fixed assets in the company. The data used in this research is primary data and secondary data. Primary data achieved from the result of direct interview with the related division, whereas the secondary data achieved from books or others resources. The result of this research is the basic application of fixed assets of PD. BPR BKK Karangmalang is SAK No.16 about fixed assets and No.17 about depreciation. The excess of fixed assets implementation in PD. BPR BKK Karangmalang are fixed assets that has been noted as same as cost accounting, the company used cost modal in the accounting policy of fixed assets and depreciation method used straight line method. The weaknesses are the classification of land and building in balance sheet was not separated, the amount paid for fencing, paving, and parking lot do not includes to buildings account, there were inconsistence in collecting equipment in several branch office, and there was mistake of equipment balance in several branch office. The conclusion of this research is that the treatment of fixed assets done by PD. BPR BKK Karangmalang is not proper with Financial Accounting Standard No. 16. Based on the result of the research, the writer gives several recommendations namely, presentation of fixed assets of land and building in balance sheet must be noted separately in order to appropriate with the Financial Accounting Standard No. 16 paragraph 61, new account is needed for classifying of amount paid for fencing, paving and parking lot, review is needed in several branch office in order to avoid mistake in classifying in equipment with 25% tariff and 12,5 % tariff, reclassification journal is needed in several branch office to evaluate the wrong balance. Keyword : Fixed Assets, Financial Accounting Standard No. 16 and 17
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