ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT. MIDIGIO

SUNIARTIKA, SUNIARTIKA and Ubaidillah, Ubaidillah and Meirawati, Eka (2018) ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT. MIDIGIO. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, expenditure after acquisition, depreciation, termination and presentation and disclosure at PT. Midigio. Testing is done by analyzing the extent to which PT. Midigio has implemented the accounting policies of property, plant and equipment based on PSAK No. 16. This research uses descriptive qualitative analysis method. It describes thoroughly the accounting policy of fixed assets applied to PT. Midigio . And compared with the theory, so we get the expected results. Primary data sources are conducted by direct interviews with asset managers and secondary data obtained from the literature associated with the research of this passage. The results of this study show that the recognition, measurement,expenditure after acquisition, depreciation, termination and presentation of fixed assets are partly in practice in accordance with the rules contained in PSAK No.16. Only PT. Midigio still has not revalued its fixed assets

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Accounting, Fixed Assets, PSAK No 16
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	16 Oct 2019 08:37
Last Modified:	16 Oct 2019 08:37
URI:	http://repository.unsri.ac.id/id/eprint/11854

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