UI - Skripsi Membership :: Kembali

UI - Skripsi Membership :: Kembali

Akuisisi dan pengakuan aset tak berwujud : studi kasus PT Pupuk Kaltim dan PT KPA = Acquisition and recognition of intangible assets : case study PT Pupuk Kaltim and PT KPA

Pasha Fadhlillah Pasaman; Evony Silvino Violita, supervisor (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015)

 Abstrak

[ABSTRACT
The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk
Kaltim site in Bontang, East Kalimantan. The foreign direct investment form is build,
operate, and transfer (BOT). On 2013, PT Pupuk Kaltim acquired PT KPA plant (fixed
assets). This thesis aims to differentiate whether the acquisition is fixed asset acquisition or
business combination. There are different views, where by PT Pupuk Kaltim believes the
acquisition of PT KPA is a purchase of fixed asset (Pernyataan Standar Akuntansi Keuangan
(PSAK) 16) and the auditor believes that the acquisition is a form of business combination
(Pernyataan Standar Akuntansi Keuangan (PSAK) 22). It proves that the acquisition is a form
of business combination because the raw materials, labor and market were ready when PT
Pupuk Kaltim acquired the plant. From the business combination acquisition, there are
intangible assets that arise. It proves that intangible assets that arise in the acquisition of PT
KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to
generate future profit.;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit , The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ]

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 Metadata

Jenis Koleksi : UI - Skripsi Membership
No. Panggil : S62262
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xi, 65 pages : Illustration ; 30 cm + Appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
S62262 14-17-450946374 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20421578
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