Depreciation Of Fixed Assets Research Articles

Analisis Efektivitas Metode Penyusutan Aktiva Tetap Terhadap Laba Pada PT Mayora Indah Tbk

A company manages the company to maximize the return on an investment in the company. The investment is in the form of fixed assets with an economic life of more than one year. Fixed assets are properly depreciated using the depreciation method. The amount of depreciation expense on fixed assets will affect the profit of a company. This study aims to determine the effect of the effectiveness of the fixed asset depreciation method on the profit of PT Mayora Indah Tbk. This research uses a quantitative approach and a comparative method. The data collection technique used is the documentation technique in the form of the financial statements of PT Mayora Indah Tbk. period 2017-2019. The results of this research show that the straight-line depreciation method tends to have a higher profit than the sum of years digits method or the declining balance method. This is influenced by the amount of depreciation expense using the straight-line method to produce a fixed or constant value every year

Analisis Efektivitas Metode Penyusutan Aktiva Tetap Terhadap Laba Pada PT Mayora Indah Tbk

A company manages the company to maximize the return on an investment in the company. The investment is in the form of fixed assets with an economic life of more than one year. Fixed assets are properly depreciated using the depreciation method. The amount of depreciation expense on fixed assets will affect the profit of a company. This study aims to determine the effect of the effectiveness of the fixed asset depreciation method on the profit of PT Mayora Indah Tbk. This research uses a quantitative approach and a comparative method. The data collection technique used is the documentation technique in the form of the financial statements of PT Mayora Indah Tbk. period 2017-2019. The results of this research show that the straight-line depreciation method tends to have a higher profit than the sum of years digits method or the declining balance method. This is influenced by the amount of depreciation expense using the straight-line method to produce a fixed or constant value every year

INNOVATIONS IN ACCOUNTING AND TAX ACCOUNTING DEPRECIATION OF FIXED ASSETS

INNOVATIONS IN ACCOUNTING AND TAX ACCOUNTING DEPRECIATION OF FIXED ASSETS

Analysis of the Calculation of Fixed Assets Depreciation Methods Between PSAK and the Taxation Law and Its Implications for Financial Statements (Case Study at Pt. Prima Beton Bangun Persada).

In the face of a business world whose competition is getting tougher, a company is required to have a goal that will maintain the survival of the company, in achieving these goals, the company must be able to move the wheels of the company well, the goal of each company is to achieve optimal returns on the investment it invests. , while the investment is in the form of fixed assets. This study aims to determine the implications of the financial statements resulting from the existing depreciation method. The depreciation method used is the straight-line depreciation method, the double-declining balance depreciation method, and the total year depreciation method. The data used in this study are primary data, companies for the 2016 & 2017 financial reporting period. By using the straight-line depreciation method the implications in the Financial Statements, especially on the profit generated, experience and fluctuate or fluctuate packs that can go up or down, using the method double-declining balance depreciation the resulting profit experiences a fluctuating or variable impact, it can increase or decrease, and by using the depreciation method the number of years profit has a fluctuating impact but the depreciation value increases with this method the percentage difference is very large and cannot be used as a basis for determining cost of depreciation

Дискуссия вокруг производительных сил (Политэкономия социализма: когнитивный тупик 1970-х)

Objective: to check the hypothesis of the existence of a cognitive deadlock in the socialist political economy in the USSRin the 1970s, which led to stagnation in political and economic research.Methods: discursive analysis, dialectics, hermeneutics, qualitative methods.Results: the content and role of the categories “objectification”, “reification”, “dependence”, “freedom” in the political economy of socialism are revealed. The author analyzes the views of Soviet theorists on the economic evaluation of factors of production, including labor (wages), fixed assets (depreciation), land (rent), and demonstrates the contradictions and “blind spots” of the socialist political economy. In particular, the article describes the paradoxical “fallout” of the problem of depreciation of housing stock and intra-block engineering networks from the discussion of fixed assets depreciation, as well as the issue of productive forces in general.In retrospect, the analysis revealed the predominant influence of the cognitive structure limitations compared to the ideological control. The development of economic science in the USSR was constrained by the norms of speech practices, which imposed restrictions on the discussion of fundamental problems, including “alienation” and “freedom”. Compared to these restrictions, the external ideological control of the Communist party was relatively weak, which, in particular, is proved by the publication of works by E. V. Ilyenkov, V. P. Shkredov and other researchers. The cognitive structure of the socialist political economy caused blind spots, when most of the important problems related to the productive forces were not publicly discussed. At the same time, the issues (freedom, dependence, alienation) directly related to Karl Marx legacy were also largely not discussed. Scientific novelty: the influence of the cognitive structure and its limitations on the development of the socialist political economy is demonstrated.Practical significance: a retrospective analysis allows both a deeper understanding of the reasons that led to the economic collapse of the USSR, and seeing the possible cognitive limitations of modern research, which largely inherited the approaches of Soviet scholars.

Is There Accounting In Assessing the Accuracy of Credit Loan Collateral?

This research aims to analyze the accuracy of credit guarantee assessment in providing working capital credit to rural banks. This study uses a qualitative approach with qualitative descriptive research. Data collection techniques using observation, interviews, and documentation. This study's results indicate that the assessment of credit guarantees at rural credit banks has used documents or notes in every checking of collateral and uses special services for collateral appraisers. However, there is no application of fixed assets depreciation to assess the decline in the value of collateral in the future. This assessment should be done to overcome bad credit before the repayment period is complete.

Current issues of accounting of non-current assets depreciation

The subject of the research is theoretical principles and practical proposals for the improvement and development of methods and accounting of depreciation and depreciation charge based on the requirements of tax accounting and national accounting standards. The purpose of the article is to identify the problems of accounting for the justification of proposals concerning grouping methods, determination of fixed assets depreciation and depreciation charge based on tax accounting, and national accounting standards harmonization. The methodological bases of the article are general scientific (dialectical, historical, monographic, system-structural), general economic (statistical and economic, groupings), special accounting (double entry, accounting, balance) research methods. The results of the article. It is generalized that fixed assets for accounting and depreciation are divided into certain groups according to the substantiated methods. Accounting problems are related to inconsistencies in regulatory and methodological support and can be resolved based on the harmonization of tax accounting and national accounting standards. Field of application of results. The results can be used in the management of enterprises and in the educational process of secondary special and higher education institutions in training the specialists in economics and accounting. Conclusions. Therefore, in the absence of clear criteria on which the choice of depreciation method for the relevant group of fixed assets should be based, it is likely that the enterprise may provide inaccurate information about its fixed assets and other non-current assets. Therefore, for this purpose, a centralized procedure for determining the liquidation value of fixed assets and other non-current assets should be introduced, as well as clear Regulations on the choice of depreciation method should be developed at the legislative level.

Comparison of Fixed Assets Depreciation Method and Direction Influence on Company Profits in PT Akasha Wira International Tbk

The purpose of this research is to determine the calculation of the depreciation cost allocation for fixed assets and its effect on operating income when using other alternative methods such as the double-declining balance depreciation method. Fixed assets will experience a decrease in economic value due to usage, damage, and obsolescence due to economic factors and technical factors. The method of depreciation of fixed assets that are used must be following the applicable accounting financial accounting standards, including the straight-line depreciation method and the double-declining balance depreciation method. Sources of data used in this study are secondary data types. Secondary data obtained in this study are from the official website of the IDX (Indonesia Stock Exchange) in the form of financial reports and fixed asset data for 2014-2018. The type of data of this research is quantitative, while the data processing method is the straight-line method and the multiple declining balance method. The results of the analysis in this study can be concluded that the method of depreciation of fixed assets used by the company is the straight-line depreciation method because operating income which is influenced by the straight-line depreciation method has a higher result compared to the double-decreasing balance depreciation method.

ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP KOMERSIAL DAN FISKAL SERTA PENGARUHNYA DALAM LAPORAN KEUANGAN PADA PT. BANGUN KALIMANTAN SAMARINDA

The purpose of this research is to compare the calculation of depreciation of commercial fixed assets with fiscal at PT. Build Kalimantan. The method used in this study is a comparative descriptive method, with the analytical tool used in the form of a List of Fixed Assets PT. Bangun Kalimantan (Special for Buildings and Vehicles), table of Fixed Assets Depreciation Rates According to taxation Law No.36 article 11 of 2008 concerning income tax, and Comparative Table of Depreciation of Fixed Assets. From the results of the analysis, it is known that the calculation of depreciation of fixed assets carried out by PT. Bangun Kalimantan has complied with tax laws and regulations No.36 article 11 of 2008 using the straight-line method and its useful life is in accordance with tax regulations, so there is no positive or negative correction

Peta Informasi Penyusutan Aset Tetap Menggunakan Metode Garis Lurus

Sistem penyusutan aktiva tetap pada penelitian ini dengan menggunakan metode garis lurus dan mengembangkan sistem informasi penyusutan aktiva agar terkomputerisasi. Subjek penelitian adalah di PT Perkebunan Nusantara III (persero) kawasan khusus Sei Mangkei Kabupaten Simalungun dan objek penelitian mengenai sistem penyusutan aktiva tetap dengan menggunakan metode garis lurus. Penyusutan aktiva ini meliputi penyusutan gedung, peralatan kantor, kendaraan dan aktiva tetap lainnya yang digunakan dalam penelitian, dengan teknik pengumpulan data yang digunakan meliputi wawancara, observasi dan studi keperpustakaan. Hasil penelitian menunjukkan bahwa pengembangan sistem penyusutan aktiva tetap dengan menggunakan metode garis lurus dapat memproses data pada saat menghitung biaya penyusutan, dan laporan penyusutan yang di butuhkan oleh PT Perkebunan Nusantara III (persero).

МОДЕЛЬ ОЦЕНКИ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ, ПОЛУЧЕННАЯ С ПОМОЩЬЮ МЕТОДОВ КОРРЕЛЯЦИОННО-РЕГРЕССИОННОГО АНАЛИЗА

In the context of a slowdown in the growth of the world economy, and the national economies reformatting as a result of sanitary and epidemiological restrictions, the issue of establishing economic security criteria and indicators at various levels of the economy becomes urgent. The primary element of the Russian economy creating goods, performing work, and providing services is an enterprise. Since currently, there are different scientific points of view, and there is no unified approach to this issue, there is a need to create a scientifically based model, including using mathematical methods, for assessing the viability of an enterprise regarding the safety of its vital interests. Using the correlation and regression analysis, the author studies the linear dependence of economic security general level on the corresponding financial indicators, which are formed based on fifty simulated financial and economic situations in the company’s activities. To analyze, the author uses the coefficients of fixed assets depreciation, absolute liquidity, term liquidity, capitalization, financial independence, asset turnover autonomy, capital return, equity turnover, and economic, financial, and commercial profitability. As a result, the paper presents a model for assessing the general level of the company’s economic security. The resulting equation is significant, but only five of thirteen coefficients are valid at a given level of error and probability: the fixed assets depreciation coefficient, absolute liquidity coefficient, current liquidity coefficient, financial independence coefficient, and financial profitability coefficient. At the same time, the formulated system of indicators of exclusively financial security is not complete when studying the level of economic security of an enterprise, forming only the central part of the general (expanded) model of economic security of an enterprise.

Analysis of fixed assets depreciation management of enterprises under the background of Digitalization

Based on the in-depth implementation of the strategy of "network power", the Internet plus thinking has been integrated into every field of social construction, especially in the field of financial management, which has provided great convenience for the depreciation management of fixed assets, and also made depreciation more and more important. Based on the digital background, this paper analyzes the problems existing in the depreciation of fixed assets in China from the aspects of acquisition, maintenance, treatment and management of fixed assets. At the same time, in order to improve the quality of fixed assets depreciation management under the background of digitization, enterprises need to scientifically select depreciation methods for digital application in fixed assets management based on conditional support, optimize fixed assets management methods with digitalization, strengthen the skills training of fixed assets management personnel, encourage enterprises to reasonably avoid taxes, and increase the management of fixed assets depreciation by the society The supervision strength.

PENERAPAN METODE DEPRESIASI AKTIVA TETAP PADA PT RAMARINDA PADANG ULAK TANDING

The purpose of this study was to find out the application of the fixed asset depreciation method at PT.Ramarinda Padang Ulak Tanding. The depreciation method used in this study is the Straight Line and Decreasing Balance Method.
 The fixed assets calculated for depreciation are machines that are included in group assets with a depreciation rate of 5% for the Straight Line Method and 10% for the declining balance method with a 20-year economic life, namely the Exsa and Loader type machine.
 The results of this study can be concluded that the Straight Line depreciation method produces a yearly depreciation expense with a fixed amount which is Rp. 40.000.000 to a Loader machine and Rp. 37.500.000 to Exsa Machine while the Decreasing Balance method produces a smaller depreciation load each year which is Rp 11.887.947,524 to Loader machine and Rp 10.167.435,460 to Exsa Machine.

Research and improvement of fraud identification model of Chinese A-share listed companies based on M-score

Purpose The purpose of this paper is to start with the background of the construction of the M-score model, find the variables that can represent the fraud characteristics of Chinese companies, and use the data of Chinese A-share listed companies to modify the M-score model. Design/methodology/approach In this paper, the fraud behavior of Chinese enterprises that M-score cannot detect is summarized as the basis of adding variables. Then, based on the data of Chinese listed companies, a modified M-score model including nine variables is constructed by the logistic regression method based on Wald. Findings Based on the original 8 variables of M-score, this paper adds 10 new variables that can represent the fraud characteristics of Chinese listed companies, and finally, constructs a modified M-score model with 9 variables. Results indicated that indexes such as gross profit margin, fixed assets depreciation rate, equity concentration and audit opinion can characterize the financial fraud of Chinese listed companies. Practical implications The modified M-score model based on the characteristics of Chinese enterprises’ fraud is more suitable for Chinese market, which can help investors avoid fraud risks, protect their own rights and interests and reduce losses. Originality/value Starting from the background of the model, this paper looks for variables that can characterize the characteristics of fraud in Chinese listed companies. Then, subdivides the research samples into specific fiscal years in which fraud occurs, so that the modified M-score model can be more suitable for the Chinese market.

ДИАГНОСТИКА ИНВЕСТИЦИОННОЙ ПРИВЛЕКАТЕЛЬНОСТИ В СИСТЕМЕ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ РЕГИОНА НА ПРИМЕРЕ РЕСПУБЛИКИ МАРИЙ ЭЛ

The crisis in the domestic economy has significantly worsened the economic situation in the regions. High dependence on federal budget revenues makes it necessary to search for additional sources of funding, that is, to attract investment. The paper analyzes the importance of investment potential in the system of economic stability of the region, presents the system of indicators that reflects the key factors of the social and economic development of the region which influence the interest of the business community in the implementation of investment projects in the territorial entity of the Russian Federation. The threshold values of the indicators are specified, which make it possible to assess the influence of each indicator on the level of investment potential and group them to distinguish the areas of social and economic development of the region that require special attention. The author illustrated the diagnostics of investment potential in the system of economic stability of the region through the example of the Mari El Republic. The study revealed that the region does not meet the necessary threshold values for most indicators, which negatively affects its investment potential and might cause threats to economic stability. The diagnostic results indicate some problems in the economy of the region, such as an extremely low level of innovations in production, a high degree of fixed assets depreciation, a large proportion of unprofitable enterprises, and negative trends in demography which lead to a shortage of labor resources.

Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah

This study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement. Keywords: Accounting, Environmental, Waste, Cement Factory, Report

Analysis Use of Fixed Assets Depreciation Method on Company Profits,

This study was conducted with the aim to know the accounting policy ofdepreciation of fixed assets determined by the company and how the influence ofaccounting policy depreciation of fixed assets applied by the company to thecompany's earnings. The research method used is descriptive method of analysis isa research that aims to collect data that have a relationship with the problemsstudied, then processed and analyzed and then the solution. While the data used isquantitative data in the form of numbers. After examining and analyzing thecompany's treatment in calculating depreciation for fixed assets, it can beconcluded that the accounting policy of depreciation of fixed assets applied by thecompany has been in accordance with the applicable financial accountingstandards that is straight-line method and the use of different methods will result indifferent amounts of depreciation. Using the straight-line method of depreciationexpense for each fixed period, profits generated in the early years are greater thanin subsequent years. While in the method of balance decreased multiplydepreciation expense higher in the early years and lower load in the coming period.The resulting profits were smaller in the early years and were greater in previousyears.

ОНОВЛЕННЯ ОСНОВНИХ ЗАСОБІВ В УКРАЇНІ: ПРОБЛЕМИ ЇХ АМОРТИЗАЦІЇ ТА ВИКОРИСТАННЯ

Узагальнення статистики по нашій державі та її порівняння з аналогічними показниками інших країн дали підстави для висновку про недоінвестування української економіки. Посилення інвестиційної активності залежить від такого інструменту державної економічної політики, як амортизаційні відрахування, який через імперативні механізми реновації спроможний забезпечити оновлення основних засобів.В основу дослідження покладено структурний і морфологічний аналіз аналітичної та статистичної інформації про процеси амортизації основних засобів.Розглянуто дві принципово різні теоретичні концепції амортизації основних засобів: економічну та фінансову. Зазначено, що в Україні в бухгалтерських і податкових нормативних документах на законодавчому рівні закріплено економічну концепцію амортизації, яка не грунтується на потребах відтворення.Доведено, що у науковій літературі питання призначення амортизації розглядаються в основному з позицій націленості на пожвавлення інвестиційних процесів, тобто з позицій фінансової концепції амортизації. Виявлено історичну причину такої суперечності – формування у роки СРСР у бухгалтерському обліку амортизаційного фонду і особливого рахунку в банку, яке давало підстави розглядати ресурси амортизаційного фонду і, відповідно, амортизаційні відрахування як кошти, які можливо використовувати для технічного переозброєння підприємств.Обгрунтовано тезу про те, що відновлення амортизаційного фонду, аналогічного радянському, означає вилучення частини грошових ресурсів із загального грошового обігу підприємств, що в умовах корумпованої країни не може позитивно вплинути на економіку підприємств. Розглянуто можливість запровадити фінансову концепцію амортизації для максимізації використання амортизаційного ресурсу для потреб оновлення основних засобів.Зроблено висновок про необхідність попереднього нормативно-правового забезпечення. Запропоновано, по-перше, знайти можливість відобразити у бухгалтерському обліку інформацію про невикористані суми амортизаційних відрахувань, а по-друге – збільшити податкову базу податку на прибуток, включивши до неї амортизаційні суми, що не використані як інвестиції.

Profit Model of Metro Enterprises and Quasi-Market Based Practice of Shenzhen Metro

The need to financially support metro enterprises stems from the amplified global enthusiasm for sustainable modes of transport. This paper analyzes the formulation and practice of the profit model based on quasi-marketing initiated within Shenzhen Metro in China. In contrast to previous studies based on a single theory, this paper employs an integrated approach in optimizing gains. Metro enterprises have peculiar attributes such as supply of quasi-public service products, positive externalities, heavy assets, low profit, economy of scale, and economy of scope. Therefore, in order to effectuate sustainable growth, the author has put forward three methods for the profit model based on the quasi-market principle: firstly, generate internal gains of positive externalities through the enterprise’s market operation on government-allocated resources; secondly, balance cost and income by modifying the accounting policies on fixed assets depreciation and financing interest; and lastly, maximize economy of scope by enhancing synergy between different business segments and sub-businesses of the same segment in the enterprise. In practice, these methods are carried out in Shenzhen Metro with innovative methods that comprise “metro plus property”, “member plus fund” and “entity plus virtual”. This study concludes that the advantages of quasi-marketing include the optimization of resources and the success in overcoming the financial restraints in metro enterprises. Through the high applicability in Shenzhen Metro, it is shown that this quasi-market principle-based profit model could enable metro enterprises to achieve self-development and sustainability.

PENERAPAN AKUNTANSI PENYUSUTAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 07 PADA DINAS PEKERJAAN UMUM PROVINSI SUAWESI UTARA

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation