ANALISIS PERHITUNGAN PENYUSUTAN AKTIVA TETAP BERDASARKAN SAK-ETAP DAN DAMPAKNYA TERHADAP SISA HASIL USAHA PADA KOPERASI UNIT DESA (KUD) MEKARSARI

The Analysis ofFixed AssetDepreciationCalculationBased onSAK-ETAP and Its Impact onthe SHUatKoperasi Unit Desa(KUD) Mekarsari OikaDiarsis, 2014(xiii +60Pages) [email protected] The final reportis made in order tofind outhowfixed assetdepreciationcalculationson Koperasi Unit Desa(KUD) Mekarsariwhich is engaged inoil palm plantationsandserviceslending and borrowing, is located at theMekarsariVillage, Megang Sakti Sub-district, MusiRawasregency. The authorcollected data by interviewsand literature studies. The data used in analyzing the problem is the list offixed assets,Business Profits, and balance sheet for year 2011, 2012 and 2013.Writerenterprisesfindthe problemthat isnotcalculateduntil thewasteloadreductioneffortsnotreflectthe actual value. How to fixexisting problemsof enterprisesshouldcalculatedepreciation offixed assetsloadonthe FinancialAccounting Standards No AccountantsPublic – Entity(SAK-ETAP) toloadthe operationalburdeninthe current yearto be biggerthan ever. Keywords: DepreciationCalculation, Fixed Assets,Business Profit