scholarly journals The Revaluation Method Selection and Fixed Asset of Assets Appraisal Cost Audit: Company Case Study in Five Countries of ASEAN

2019 ◽  
Vol 22 (1) ◽  
Author(s):  
Reni Setiani Sujana ◽  
Aria Farah Mita
2020 ◽  
Vol 17 (1) ◽  
pp. 30-42
Author(s):  
Sri Suartini ◽  
Dian Hakip Nurdiansyah ◽  
Sheli Rosdayanti

The purpose of this study to determine how much influence of fixed asset investment vehicles against profitability CV. Parahyangan Express Karawang Branch. This research uses a descriptive verification method with a primary data source that is a financial report CV. Parahyangan Express Karawang Branch period 2007 to 2016. The result of this research is r average investment value CV. Parahyangan Express in the period 2007 until 2016 tends to decrease, the average value of profitability CV. Parahyang n Express in the period 2007 to 2016 tends to decline. Based on test results t comparison t arithmetic with t table showing 2.840> 2.093 t count more than t table. vehicle fixed asset investment has a significant effect on profitability in a CV. Parahyangan Express. The percentage of influence of fixed asset investment of 30% means 30 % development of profitability CV. Parahyangan Express is influenced by in-kind fixed assets while 70 % is influenced by other factors not examined in this study.


GANEC SWARA ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 158
Author(s):  
I GUSTI AGUNG DIDIT EKA PERMADI

The progress activity of aquaculture which conducted by UD. Riky S.Y have got the increase since 2008, so that the company make plan to expand their bussiness, they need a number of fixed asset such as pool of pisciculture and car, to overcome the problem there are two alternatives of aquasition financing fixed asset is applied. First alternative applied is leasing and for to second alternatives by using debt financing, kind of this research is applied research by case study method, and data received by applying data collecting tehknique, namely observation, interview, and documentation, to answer the question proposed in this research is analysis of present value, by criteria choice that is present value which has the smaller financing. From analysis data and discussion received that present value of spent cash flow for pool pisciculture by measuring is 16 x 6m with leasing alternative of period for 2013/2014 – 2017/2018 is about Rp 48.278.250 while for debt financing alternative for the same period is about Rp 66.530.066, spent cash flow for car by leasing alternative for the same period is about Rp398.823.300, and for debt financing alternative is about Rp 222.446.799 and can be recommended to UD. Riky S.Y to apply the leasing alternative and debt financing alternative in receiving the fixed asset


2018 ◽  
Author(s):  
Yusuf Alfyan Praditya ◽  
Anugerah Satiawarman ◽  
Fahmi Nurrahman ◽  
Medianestrian Medianestrian ◽  
Risnawan Rochaendy

2013 ◽  
Vol 39 (2) ◽  
pp. 725-735 ◽  
Author(s):  
Hossein Vahidi ◽  
Fereydon Ghazban ◽  
Mohammad Ali Abdoli ◽  
Vahed Dehghani Kazemi ◽  
Seyed Mohammad Amin Banaei

2015 ◽  
Vol 10 (1) ◽  
pp. 58-68
Author(s):  
Rasyidah Mustika

This research aims to evaluate the suitability of fixed assets on government administration of Padang city concerning the administration by Permendagri 17 on 2007 and the constraints of fixed assets in the administration of the Padang City. This research is a case study with a descriptive analysis techniques. Data collection techniques are by interview, observation and documentation. The evaluation is to evaluate the implementation of fixed asset accounting, fixed asset inventory, fixed asset reporting, and completeness of filling fixed asset  documents.The result shown that the administration of fixed assets of Padang City have not achieve yet the degree of compliance in about 100%, because the average both evaluation of the accounting, inventory, reporting and completeness of the filling documents produced the degree of conformity in about by 62% or categorized as suitable category of Permendagri No. 17 on 2007. Un-maximum implementation of the government administration of Padang city is because there are many obstacles in the administration, such as limited data that support the fixed assets, socialization of the administration of the assets that is still weak, the limitation of human resources, and lack of adequate compensation for the welfare of employees in the field of assets administration.


Sign in / Sign up

Export Citation Format

Share Document