Analisa Pelaksanaan Revaluasi Aset Tetap Pada PT Bank Negara Indonesia (Persero) Tbk

Hafizah, Mursyidah (2017) Analisa Pelaksanaan Revaluasi Aset Tetap Pada PT Bank Negara Indonesia (Persero) Tbk. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to understand the implementation of fixed assets revaluation and to find out the impact of PT Bank Negara Indonesia (Persero) Tbk. This study only conducted in one period, in 2015. This study uses a case study approach by using descriptive qualitative method that exposes how the implementation of fixed assets revaluation at PT Bank Negara Indonesia (Persero) Tbk. The data used are the primary data in the form of interviews with accounting managers and other relevant employees, and secondary data are financial statements, asset policy module and attachments that created and obtained during fixed asset revaluation. The study results showed that the implementation of the fixed assets revaluation has been in accordance with the regulation of the Minister of Finance Decree (PMK) No. 233/PMK.03/2015 on December 21, 2015 which is a change from the PMK No. 191/PMK. 010/2015 on October 15, 2015, the statement of financial accounting standards (PSAK) No. 16 (revised 2014) and PSAK other related issues. Fixed assets revaluation carried out by PT Bank Negara Indonesia (Persero) Tbk on 2015 has an impact of income tax (PPh) based on profit difference in fixed assets re-evaluating, the depreciation cost of fixed assets due to the increase in the book value of the fixed asset, and an additional paid-in capital-net. Keywords: Fixed Assets Revaluation, The Increase In Book Value, Capital Adequacy Ratio, BMPK

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