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Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

Main Author: Indayani B
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Accounting Point of View , 2020
Subjects:
Depreciation
Fixed Assets
Financial Statements
Online Access: http://journal.accountingpointofview.id/index.php/povraa/article/view/34
http://journal.accountingpointofview.id/index.php/povraa/article/view/34/26
ctrlnum article-34
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements</title><creator>Indayani B</creator><subject lang="en-US">Depreciation</subject><subject lang="en-US">Fixed Assets</subject><subject lang="en-US">Financial Statements</subject><description lang="en-US">This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements</description><publisher lang="en-US">Accounting Point of View</publisher><date>2020-07-11</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://journal.accountingpointofview.id/index.php/povraa/article/view/34</identifier><identifier>10.47090/povraa.v1i3.34</identifier><source lang="en-US">Point of View Research Accounting and Auditing; Vol. 1 No. 3 (2020): Point of View Research Accounting and Auditing; 43-48</source><source>2722-7820</source><source>10.47090/povraa.v1i3</source><language>eng</language><relation>http://journal.accountingpointofview.id/index.php/povraa/article/view/34/26</relation><rights lang="en-US">Copyright (c) 2020 Point of View Research Accounting and Auditing</rights><rights lang="en-US">https://creativecommons.org/licenses/by/4.0</rights><recordID>article-34</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Indayani B
title Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements
publisher Accounting Point of View
publishDate 2020
topic Depreciation
Fixed Assets
Financial Statements
url http://journal.accountingpointofview.id/index.php/povraa/article/view/34
http://journal.accountingpointofview.id/index.php/povraa/article/view/34/26
contents This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements
id IOS14189.article-34
institution Ibnu Jaya Konsultan
institution_id 4893
institution_type library:special
library
library Perpustakaan Ibnu Jaya Konsultan
library_id 3749
collection Point of View Research Accounting and Auditing
repository_id 14189
subject_area Accounting/Akuntansi
Auditing/Audit Keuangan, Pemeriksaan Keuangan
Taxes and Taxation/Pajak dan Perpajakan
city KOTA MAKASSAR
province SULAWESI SELATAN
shared_to_ipusnas_str 1
repoId IOS14189
first_indexed 2020-07-23T07:45:55Z
last_indexed 2020-10-01T00:10:20Z
recordtype dc
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score 17.205023

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