Penerapan Penyajian Laporan Keuangan Berdasarkan Psak No. 33 Pada Penambangan Galian C Koperasi Al-Azhariyah

Abstract

The mining industry requires a different accounting method than other industries. Due to the mining industry has some specific activity such as the activity of soil removal and environmental management. To support the event, Indonesian Institute of Accountants make a financial reporting standards that PSAK No. 33 on accounting mining. The purpose of this study were (1) Present financial reporting on mining excavation C Al-Azhariyah Cooperative; (2) Present financial reporting mining excavation C Al-Azhariyah Cooperative terms of PSAK No. 33 and (3) Presenting the results of the calculation of earnings in the mining excavation C Al-Azhariyah Cooperative. The method used is descriptive qualitative methods of collecting data through interviews, observation and documentation. Based on the results of financial reporting process mining excavation C Al-Azhariyah Cooperative started from the recording of cash book, book sales, income statement to the balance sheet. In the income statement presents operating revenue includes stone sides, rendom stone, cement, soil urug and ceramic materials, as well as operational costs as well as non-operational costs. And the present cash balance report on BRI, cash offices, accounts receivable, inventory quary, payable to other parties, the capital and income of the current year. Presentation of financial statements in terms of PSAK No. 33  on the balance sheet inventory is an asset quary quary deferred costs, there is no allocation for the cost of environmental management (reclamation), there has been no depletion of the mine, as well as the financial reports that there has been no recognition of the cost of depreciation depletion. Calculation of profit sharing that net income multiplied by the amount of capital invested.