HUTABARAT, ELVIN ROCKY CHRISTIAN and Daud, Rochmawati and Yusnaini, Yusnaini (2019) EVALUASI PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO.16 PADA PT. ACSET INDONUSA, Tbk. Undergraduate thesis, Sriwijaya University.
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Abstract
This study aims to determine whether the accounting treatment of fixed assets in PT ACSET INDONUSA Tbk are in accordanse with PSAK 16. The type of data used are primary and secondary, primary date is interview and observations directly to the company and secondary data is financial statements. The result of this study shows the existence of a transection that is not in accordance with financial accounting standards, discrepancy occurs in the financial statement reporting information contained in PSAK 16 which affects the financial statements. So, the company should report financial statements in accordance with the standards applied by PSAK 16.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Perlakuan Akuntansi Aset Tetap, PSAK 16 |
Subjects: | H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HB Economic Theory > HB201-206 Value. Utility H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Users 4873 not found. |
Date Deposited: | 27 Jan 2020 06:44 |
Last Modified: | 27 Jan 2020 06:44 |
URI: | http://repository.unsri.ac.id/id/eprint/25897 |
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