DAMPAK PENERAPAN ISAK 31 terhadap KEBIJAKAN AKUNTANSI dan AKUN- AKUN LAPORAN KEUANGAN( Case Studi pada PT Solusi Tunas Pratama)

DWI PUTRI, RAMADANI (2018) DAMPAK PENERAPAN ISAK 31 terhadap KEBIJAKAN AKUNTANSI dan AKUN- AKUN LAPORAN KEUANGAN( Case Studi pada PT Solusi Tunas Pratama). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine the effect of the application of ISAK 31 as an interpretation of the scope of PSAK 13 to Accounting Policies and Financial Statement Accounts. The object of this research is PT Solusi Tunas Pratama which is a telecommunications tower service company. The method used is a descriptive method with a case study approach. This study uses 7 steps of analysis. The results of this study indicate that PT Solusi Tunas Pratama has changed its accounting policy by reclassifying tower assets from investment property to fixed assets in accordance with ISAK 31. Changes to these accounting policies caused several accounts in the financial statements to change. These accounts are depreciation expense, accumulated depreciation, revaluation surplus, investment property, fixed assets, retained earnings and deferred tax liabilities. For depreciation expenses increased by Rp90,205,000,000 (Understatement), accumulated depreciation amounting to Rp205,084,000,000 (Understatement), revaluation surplus (part of comprehensive income) increased by Rp762,855,000,000 (Understatement), while for investment property values initially Rp. 9,667,972,000,000 to zero (overstatement). The application of ISAK 31 also affects the increase in the value of my fixed assets amounting to Rp9,667,972,000,000 (understatement), and also has a significant impact on the retained earnings balance of Rp768,176,000,000 (overstatement), and deferred tax liabilities which increased by Rp5,321,000 .000 (understatement). Keywords: ISAK 31, Reclassification, Accounting Policies, Fixed Assets, Investment Property, Base Transceiver Station.

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