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BUKU AKUNTANSI KEUANGAN MENENGAH 2 PERSPEKTIF PSAK TERKINI

descriptionPublicationkeyboard_double_arrow_right Book 01 Mar 2021Publisher:Zenodo
Authors: NAWANG KALBUANA, SE; Dr. RUSDIYANTO, S.E,. M.Ak,.CH,.CHt; SITI SALAMA AMAR, S.E,. M.Ak; DINI AYU PRAMITASARI, S.Ant,.S.Ak,.MA.K; ARIF SYAFI'UR ROCHMAN S.ST, MMT; Dr. MUHAMMAD MIFTAH FARID, S.Pd., M.Pd; HENDRA IRAWAN, S.M;

doi: 10.5281/zenodo.4781830 , 10.5281/zenodo.4781844 , 10.5281/zenodo.4781822 , 10.5281/zenodo.4781821

BUKU AKUNTANSI KEUANGAN MENENGAH 2 PERSPEKTIF PSAK TERKINI

Abstract

Perusahaan menggunakan prinsip matching dalam memutuskan penggunaan liabilitas. Prinsip matching mengharuskan perusahaan memadankan antara bentuk investasi dan jenis pendanaan yang digunakan. Jika perusahaan membutuhkan dana untuk mendanai ekspansi produksi guna memenuhi tambahan permintaan produksi maka entitas akan menggunakan liabilitas jangka pendek. Sebaliknya jika perusahaan melakukan ekspansi untuk membangun pabrik maka memilih menggunakan liabilitas jangka panjang. Hal itu dikarenakan di dalam ekspansi produksi entitas akan segera dapat menggembalikan liabilitas setelah memperoleh hasil penjualan. Sedangkan dalam ekspansi pembangunan pabrik membutuhkan jangka waktu yang cukup lama sampai perusahaan telah tersedia dana untuk mengembalikan liabilitas.

ISBN: 978-623-96466-1-5 ; Penerbit : CV. Media Sarana Sejahtera

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PSAK, AKUNTANSI KEUANGAN MENENGAH

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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OpenAIRE UsageCountsViews provided by UsageCounts
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