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Analisis Perhitungan Penyusutan Aset Tetap terhadap Laba Perusahaan PT. Campina Ice Cream Industry Tbk

Main Authors: Jannati, Bayti, Sur, Widya Astuti Alam , Machfiroh, Ines Saraswati
Format: Article info application/pdf Journal
Bahasa: eng
Terbitan: P3M Politeknik Negeri Banjarmasin , 2021
Subjects:
Fixed assets
Profit
Shrinkage
Online Access: https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1174
https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1174/827
ctrlnum article-1174
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">Analisis Perhitungan Penyusutan Aset Tetap terhadap Laba Perusahaan PT. Campina Ice Cream Industry Tbk</title><title lang="id-ID">Analisis Perhitungan Penyusutan Aset Tetap terhadap Laba Perusahaan PT. Campina Ice Cream Industry Tbk</title><creator>Jannati, Bayti</creator><creator>Sur, Widya Astuti Alam </creator><creator>Machfiroh, Ines Saraswati</creator><subject lang="id-ID">Fixed assets</subject><subject lang="id-ID">Profit</subject><subject lang="id-ID">Shrinkage</subject><description lang="en-US">This study focuses on the calculation of depreciation of fixed assets on profit using 3 methods, namely the straight-line method, the number of years method, and the double-declining balance method. The purpose of this research is to find out which depreciation method has the most influence on the company's profit and to find out whether the company's choice has been effective or not. Based on the calculation results, it is known that depreciation using the straight-line method is more dominant and has a positive impact on the company's profit PT.Campina Ice Cream Industry Tbk. While the use of the number of years method and the double-declining balance method is less effective for companies because of the uneven treatment of charges and decreases every year so that at the beginning of the accounting period the profits obtained tend to be small, while in the next period until the end of the life of the fixed assets, the profits obtained high value</description><description lang="id-ID">This study focuses on the calculation of depreciation of fixed assets on profit using 3 methods, namely the straight-line method, the number of years method, and the double-declining balance method. The purpose of this research is to find out which depreciation method has the most influence on the company's profit and to find out whether the company's choice has been effective or not. Based on the calculation results, it is known that depreciation using the straight-line method is more dominant and has a positive impact on the company's profit PT.Campina Ice Cream Industry Tbk. While the use of the number of years method and the double-declining balance method is less effective for companies because of the uneven treatment of charges and decreases every year so that at the beginning of the accounting period the profits obtained tend to be small, while in the next period until the end of the life of the fixed assets, the profits obtained high value</description><publisher lang="en-US">P3M Politeknik Negeri Banjarmasin</publisher><date>2021-06-30</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1174</identifier><identifier>10.31961/ijaaf.v1i1.1174</identifier><source lang="en-US">Indonesian Journal of Applied Accounting and Finance; Vol. 1 No. 1 (2021): June; 59-69</source><source>2828-8572</source><source>10.31961/ijaaf.v1i1</source><language>eng</language><relation>https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1174/827</relation><rights lang="en-US">Copyright (c) 2021 Ines Saraswati M, Widiya Astuti Alam Sur</rights><rights lang="en-US">https://creativecommons.org/licenses/by/4.0</rights><recordID>article-1174</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:Journal
author Jannati, Bayti
Sur, Widya Astuti Alam
Machfiroh, Ines Saraswati
title Analisis Perhitungan Penyusutan Aset Tetap terhadap Laba Perusahaan PT. Campina Ice Cream Industry Tbk
publisher P3M Politeknik Negeri Banjarmasin
publishDate 2021
topic Fixed assets
Profit
Shrinkage
url https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1174
https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1174/827
contents This study focuses on the calculation of depreciation of fixed assets on profit using 3 methods, namely the straight-line method, the number of years method, and the double-declining balance method. The purpose of this research is to find out which depreciation method has the most influence on the company's profit and to find out whether the company's choice has been effective or not. Based on the calculation results, it is known that depreciation using the straight-line method is more dominant and has a positive impact on the company's profit PT.Campina Ice Cream Industry Tbk. While the use of the number of years method and the double-declining balance method is less effective for companies because of the uneven treatment of charges and decreases every year so that at the beginning of the accounting period the profits obtained tend to be small, while in the next period until the end of the life of the fixed assets, the profits obtained high value
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subject_area Akuntansi Keuangan
Akuntansi Manajemen
Akuntansi Syariah
Keuangan Syariah
city KOTA BANJARMASIN
province KALIMANTAN SELATAN
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