ANALISIS PERLAKUAN AKUNTANSI INFLASI PADA LAPORAN KEUANGAN PT. PUPUK SRIWIDJAJA PALEMBANG

SALSABILA, NUR NADA and Wahyudi, Tertiarto and Hakiki, Arista (2018) ANALISIS PERLAKUAN AKUNTANSI INFLASI PADA LAPORAN KEUANGAN PT. PUPUK SRIWIDJAJA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to analyzes the influence of inflation accounting treatment on financial statement of PT. Pupuk. Sriwidjaja Palembang. The research object is the financial statement of PT. Pupuk Sriwidjaja Palembang on historical cost period 2013-2014. This research is using qualitative descriptive method. The result of analysis in this research is to shows that the usemenl of inflation accouting treatment are General Price Level Accozmling (GPLA) and Current Cost Accounting (CCA) affected the changes on all of account in financial statement's account. From these changes, company has monetary profit in the amount of Rp. 49.086.000.000,- based on GPLA. This because of there was the decreasing of inflation rate which showned by the changed of purchasing power on Consumer Purcashing Power (/HK). Based on the relevance and interpretative tests, financial statement on inflation accounting approach even GPLA or CCA is more relevance and interpretative each on amount of 90,32% and 93,55%for GPLA method, along with on amount of 94,4./% and 97,22%for CCA method. From these tests showned that the financial statement of PT. Pupuk Sriwidjaja Palembang more valuable and gives additional information to decission maker because has been presented /he information based on society purchasing power consideration.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Inflation Accounting, General Price Level Accounting, Current Cost Accounting, Relevance, Interpretative
Subjects: H Social Sciences > HJ Public Finance > HJ2351 Inflation and taxation
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Dies Meirita Sari
Date Deposited: 20 Sep 2019 05:15
Last Modified: 20 Sep 2019 05:15
URI: http://repository.unsri.ac.id/id/eprint/8214

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