ZAKIYYA, AULIA (2020) ANALISIS PENERAPAN PSAK 48 (REVISI 2014) PENURUNAN NILAI ASET PADA PT. WINTERMAR OFFSSHORE MARINE TBK, PT. PELAYARAN NASIONAL BINA BUANA RAYA TBK DAN PT. KAPUAS PRIMA COAL TBK. D3 thesis, Universitas Negeri Jakarta.
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Abstract
Aulia Zakiyya, 2020, 8323162982, Analysis of the Implementation of PSAK 48 (2014 revision) Impairment of Asset Value at PT. Wintermar Offfshore Marine Tbk, PT. Pelayaran Nasional Bina Buana Raya Tbk and PT. Kapuas Prima Coal Tbk, D3 Accounting Study Program. Faculty of Economics, Jakarta State University. This Scientific Work aims to find out the causes of impairment of assets and the suitability of recognition, measurement and disclosure of impairment of assets implemented by companies with PSAK 48 (2014 revision). The method used in this research is descriptive analysis with data collection methods through documentation and interviews. From the results of writing can be seen that the cause of the decline in the value of assets at PT. Wintermar Offshore Marine Tbk, and PT. Pelayaran Nasional Bina Buana Raya Tbk is a significant change in terms of technology, markets and the economy in which the company operates, there is evidence of obsolescence of fixed assets and there have been significant changes that have a detrimental effect on the company. Recognition of an impairment loss at PT. Wintermar Offshore Marine Tbk, PT. Pelayaran Nasional Bina Buana Raya Tbk and Kapuas Prima Coal Tbk are in accordance with PSAK 48 (revised 2014). The measurement of impairment loss is in accordance with PSAK 48 (revised 2014). Disclosure of impairment losses is in accordance with PSAK 48 (2014 revision). Keywords: Fixed Assets, Impairment Of Asset Value, PSAK 48 (2014 revision)
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Yunika Murdayanti SE, M.Si, M.Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 21 Feb 2020 07:22 |
| Last Modified: | 21 Feb 2020 07:22 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/8850 |
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