PERLAKUAN BEBAN BUNGA DALAM PAI



Sinarahardja Djana(1*)

(1) Fakultas Ekonomi, Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Dalam menjalankan usahanya, perusahaan memerlukan dana baik dari
dalam perusahaan sendiri maupun dari luar perusahaan. Pada waktu dana dari
dalam perusahaan tidak mencukupi, dana dari luar perusahaan sangat dibutuhkan
demi kelangsungan hidup perusahaan tersebut. Perusahaan yang menggunakan
dana dari luar perusahaan akan memberikan balas jasa, berupa bunga dan dividen.


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References

Financial Accounting Standards Board. Accounting Standards Current Text as of June 1, 1986 General Standards, New York, Me Graw Hill, 1986. FASB, Statement of Financial Accounting Concepts No. 2, "Qualitative Characteristics of Accounting Information", FASB, 1980 FASB, Statement of Financial Accounting Standards No. 34, "Capitalization of Interest Cost", FASB, 1979. FASB, Statement of Financial Accounting Standards No. 42, "Determining Materiality for Capitalization of Interest Cost", FASB, 1980. Hendriksen, Eldon S., Accounting Theory, Homewood, Richard D. Irwin, Inc., 1982. Ikatan Akuntan Indonesia, Prinsip Akuntansi Indonesia, Jakarta, IAI, 1984. Ikatan Akuntan Indonesia, Exposure Draft PAI Pernyataan No. 2, "Kapitalisasi Bunga Daiam Periode Konstruksi", Jakarta, IAI, 1987. Miller, Martin A., GAAP Guide A Comprehensive Restatement of all Current Promulgated GAAP, San Diego, Harcourt Brace Jovanovich, Inc., Paton W. A and Littleton A. C, An Introduction to Corporate Accounting Standards, AAA, Monograph No. 3,1977. Supriyono, R. A., "Masalah Akuntansi Terhadap Beban Bunga Khususnya Bunga Selama Periode Konstruksi", Jurnal Ekonomi dan Bisnis Indonesia, No. 1 (September, 1986), hal. 57-71. Suwardjono, Teori Akuntansi No. 1 Pokok-Pokok Pikiran Paton dan Littleton Tentang Prinsip Akuntansi Untuk Perseroan, Yogyakarta, BPFE, 1985




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