ANALISIS PERUBAHAN NILAI ASET TETAP SETELAH PENERAPAN REVALUASI TERHADAP LAPORAN POSISI KEUANGAN (STUDI KASUS PADA LAPORAN KEUANGAN KONSOLIDASI PT PEGADAIAN 2013-2012)

Purnama, Adi (2016) ANALISIS PERUBAHAN NILAI ASET TETAP SETELAH PENERAPAN REVALUASI TERHADAP LAPORAN POSISI KEUANGAN (STUDI KASUS PADA LAPORAN KEUANGAN KONSOLIDASI PT PEGADAIAN 2013-2012). D3 thesis, Universitas Negri Jakarta.

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Abstract

Analisis Perubahan Nilai Aset Tetap Setelah Penerapan Revaluasi Terhadap Laporan Posisi Keuangan (Studi Kasus pada Laporan Keuansan Konsolidasi PT Pegadaian 2013-2012). Prograrn studi DIII Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Jakarta.This study aimed to analyze the accounting model for fixed assets in the Consolidated Financial Statements PT Pegadaian for 2013-2012 year periods, after the changes of the measurement of fixed assets for land and buildings from cost model into the revaluation model, analyze the impact of these changes on the statement of financial position and financial performance, reviewed by solvency ratios, activity ratios, profitability ratios. From the results of the study, it suggest that the revaluation model which has not been fully implemented causes the measurement and the recognition of fixed assets became inconsistent, because the use of two accouriting models in the same financial statement item, named fixed assets. The impact of the revaluation causes the value of fixed assets and total assets increased, total equity and net income rose caused by revaluation surplus. The positive impact of changes in model models of fixed assets to performance ratio only occurs on all solvency ratios, all decreased,Fix Asset Turn Over (Activity),decreased,Retum on Investment (Profitability), increased. Key Words Accounting Model, Revaluation, Statement Of Financial Position Financial Performance Ratios

Item Type: Thesis (D3)
Additional Information: Ratna Anggraini SE.,Akt.,M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Keuangan (Financial Management)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Roni Faslah
Date Deposited: 20 Dec 2017 04:02
Last Modified: 20 Dec 2017 04:03
URI: http://repository.fe.unj.ac.id/id/eprint/1523

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