ANALISIS PEMBERLAKUAN PENILAIAN KEMBALI (REVALUASI) ASET TETAP PADA PT ABDI BANGSA TBK DITINJAU DARI PSAK 16
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Institusion
Universitas Muhammadiyah Malang
Author
ISHARYANTO, ROSYADI
Subject
HB Economic Theory
Datestamp
2015-01-08 07:07:47
Abstract :
This research is a study case of PT Abdi Bangsa Tbk using descriptive method entitled "Analysis of Fixed Assets Revaluation Implementation at PT Abdi Bangsa Tbk according PSAK 16". The purpose of this study is to describe the implementation of fixed assets revaluation in PT Abdi Bangsa Tbk according to PSAK 16 and to evaluate PT Abdi Bangsa Tbk if the company implement fixed asset revaluation according to PSAK16. The analysis tool used is PSAK 16 analysis unit on revaluation of fixed assets. Application of fixed asset revaluation in PT Abdi Bangsa requires data in the form of notes to financial statements, accounting policies on fixed assets, financial statements and annual report. Notes to Financial Statements and Consolidated Financial Statement of the company will be identified for various fixed assets in accordance with their useful lives, evaluating the implementation of fixed assets revaluation according to PSAK16 and evaluating its impact on the company and the investors and creditors. Results of analysis concluded that the implementation of fixed asset revaluation conducted in 2001 was for taxation purposes. Then there is the application of revaluation of fixed assets in 2001 in accordance with PSAK 16 (2007) paragraphs 32, 39. The results of the implementation of fixed assets revaluation resulted in the fair value in accordance with PSAK 16 paragraphs 79 points c, d. From the results of the analysis conducted can be concluded that the PT Abdi Bangsa Tbk in conducting a revaluation in 2001 had applied PSAK 16 on the determination of the fair value of fixed assets and credit the increase in asset value due to revaluation surplus on revaluation of equity. Then determination of fair value on the company is determined by the appraisal institution. While the implementation of fixed assets revaluation in accordance with PSAK 16 produce clearer information on how to determine the fair value of fixed assets. Where there are other alternatives in determining the fair value which based on the price index. There is an increase of enterprise?s value in fixed assets to Rp 62,590,341,072.00, and depreciation costs after the revaluation is Rp 9,345,861,067.00 which changed general and administrative expenses to Rp 41,474,576,900.00. It also increases the company's capital from revaluation increment amounting Rp 15,812,368,334.00. Thus fairness of financial statements be retrieved, and will impact on users of financial information,primarily investors and creditors. Researcher suggested that PT Abdi Bangsa Tbk to adjust their fixed assets to market prices more often, so the company will know whether they should conduct a revaluation, if it is too difficult to determine the market value,the price index method can be used. Then, as we will fully adopt IFRS, the company must prepare what is needed to implement IFRS in 2012.
This research is a study case of PT Abdi Bangsa Tbk using descriptive method entitled "Analysis of Fixed Assets Revaluation Implementation at PT Abdi Bangsa Tbk according PSAK 16". The purpose of this study is to describe the implementation of fixed assets revaluation in PT Abdi Bangsa Tbk according to PSAK 16 and to evaluate PT Abdi Bangsa Tbk if the company implement fixed asset revaluation according to PSAK16. The analysis tool used is PSAK 16 analysis unit on revaluation of fixed assets. Application of fixed asset revaluation in PT Abdi Bangsa requires data in the form of notes to financial statements, accounting policies on fixed assets, financial statements and annual report. Notes to Financial Statements and Consolidated Financial Statement of the company will be identified for various fixed assets in accordance with their useful lives, evaluating the implementation of fixed assets revaluation according to PSAK16 and evaluating its impact on the company and the investors and creditors. Results of analysis concluded that the implementation of fixed asset revaluation conducted in 2001 was for taxation purposes. Then there is the application of revaluation of fixed assets in 2001 in accordance with PSAK 16 (2007) paragraphs 32, 39. The results of the implementation of fixed assets revaluation resulted in the fair value in accordance with PSAK 16 paragraphs 79 points c, d. From the results of the analysis conducted can be concluded that the PT Abdi Bangsa Tbk in conducting a revaluation in 2001 had applied PSAK 16 on the determination of the fair value of fixed assets and credit the increase in asset value due to revaluation surplus on revaluation of equity. Then determination of fair value on the company is determined by the appraisal institution. While the implementation of fixed assets revaluation in accordance with PSAK 16 produce clearer information on how to determine the fair value of fixed assets. Where there are other alternatives in determining the fair value which based on the price index. There is an increase of enterprise?s value in fixed assets to Rp 62,590,341,072.00, and depreciation costs after the revaluation is Rp 9,345,861,067.00 which changed general and administrative expenses to Rp 41,474,576,900.00. It also increases the company's capital from revaluation increment amounting Rp 15,812,368,334.00. Thus fairness of financial statements be retrieved, and will impact on users of financial information,primarily investors and creditors. Researcher suggested that PT Abdi Bangsa Tbk to adjust their fixed assets to market prices more often, so the company will know whether they should conduct a revaluation, if it is too difficult to determine the market value,the price index method can be used. Then, as we will fully adopt IFRS, the company must prepare what is needed to implement IFRS in 2012.
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