Sistem Informasi Akuntansi Pengolahan Modal Usaha Dengan Metode Equity Pada PT. Merek Indah Lestari Berbasis Web

Abstract

Venture capital consists of two concepts, namely fixed capital and working capital. Fixed capital is used for the long term and can be used repeatedly. Modal used for short – term work and wear a few times in the same production process. The use of long – term fixed capital to purchase fixed assets such as land, buildings, machiner, equipmnent, vehicles. Working capital is the company’s investment in short – term assets consist of cash, inventory, receivables and securities are easily cashed. Working capital consists of several concepts namely the difference or excess of current assets to current liabilities and working capital concept that the overall gross investment in assets. In this study stated that method Equity method can be used in the recording and reporting of venture capital. This method is an investment holding company of the subsidiaries as equity so that if the subsidiary’s net assets changed as operations, will automatically lead to a change in value of an investment holding company. The system was built later can be used as decision support in recording and reporting of venture capital that is expected to assist and accelerate the achievement of corporate objectives.