RAMADHAN, AMRUL RAIHAN (2022) TINJAUAN ATAS PENERAPAN PSAK 65 PADA LAPORAN KEUANGAN KONSOLIDASI PT NUSANTARA PELABUHAN HANDAL TBK DAN ENTITAS ANAK. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (cover)
01. Cover_Amrul Raihan Ramadhan_1302190302.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (18kB) |
|
Text (Abstrak)
02. Abstrak_ Amrul Raihan Ramadhan_1302190302.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6kB) |
|
Text (Daftar Isi)
03. Daftar Isi_ Amrul Raihan Ramadhan_1302190302.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (35kB) |
|
Text (Bab I)
05. Bab I_ Amrul Raihan Ramadhan_1302190302.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (81kB) |
|
Text (Bab II)
06. Bab II_ Amrul Raihan Ramadhan_1302190302.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (98kB) |
|
Text (Bab III)
07. Bab III_ Amrul Raihan Ramadhan_1302190302.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (365kB) |
|
Text (Bab IV)
08. Bab IV_ Amrul Raihan Ramadhan_1302190302.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_ Amrul Raihan Ramadhan_1302190302.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (5kB) |
Abstract
Laporan keuangan konsolidasi merupakan hal yang wajib disusun oleh suatu entitas yang memiliki kendali atas entitas lain. Dalam laporan keuangan konsolidasi PT Nusantara Pelabuhan Handal Tbk terdapat nilai goodwill yang disajikan secara terpisah dengan aset tak berwujud, tetapi tidak dijelaskan secara rinci mengenai asal-usul nilai tersebut. Maka dari itu, penulis dalam penelitian ini melakukan peninjauan lebih lanjut terkait proses kegiatan kombinasi bisnis pada PT Nusantara Pelabuhan Handal Tbk hingga menghasilkan laporan keuangan konsolidasiannya. Dengan menggunakan metode pengumpulan data berupa kepustakaan, analisis konten, dan wawancara, penulis melakukan tinjauan atas laporan keuangan konsolidasi PT Nusantara Pelabuhan Handal Tbk dan kesesuaiannya dengan PSAK 65. PT Nusantara Pelabuhan Handal Tbk secara keseluruhan telah menyajikan laporan keuangan konsolidasi sesuai dengan standar akuntansi yang berlaku, yakni PSAK 65./ Consolidated financial statements are mandatory for an entity that has control over another entity. In the consolidated financial statements of PT Nusantara Pelabuhan Handal Tbk, the value of goodwill is presented separately from intangible assets, but the origin of this value is not explained in detail. Therefore, the authors of this study conducted a further review regarding the process of business combination activities at PT Nusantara Pelabuhan Handal Tbk to produce its consolidated financial statements. Using data collection methods in the form of literature, content analysis, and interviews, the authors review the consolidated financial statements of PT Nusantara Pelabuhan Handal Tbk and their conformity with PSAK 65. As a whole, PT Nusantara Pelabuhan Handal Tbk has presented consolidated financial statements in accordance with applicable accounting standards, namely PSAK 65.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Laporan keuangan konsolidasi, kombinasi bisnis, goodwill/ consolidated financial statements, business combination, goodwill |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62301 Diploma IV Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 02 Nov 2022 02:10 |
| Last Modified: | 02 Nov 2022 02:10 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/353 |
Actions (login required)
 |
View Item |