AKUNTANSI ASET TETAP KENDARAAN BERDASARKAN PSAK 16 Tahun 2015 (Studi Kasus pada PT.XYZ)

Juliana Sartika Djafar

No 3gfyc, OSF Preprints from Center for Open Science

Abstract: The objective of this study is to investigate fix asset accounting treatment on PT. XYZ according to Indonesia Financial Accounting Standard no.16 (PSAK 16 2015). PT.XYZ is a transportation company which operate in Makassar, Gowa, and Takalar Regency. This study is a case study. The research method used is descriptive data analysis methods that collect data, classify, process and analyse data and make observations on the spot in order to obtain an overview of research problems examined. With this method, facts about accounting policy, and accounting treatment on fix asset will be obtained. The data that will be used in this study contains quantitative and qualitative data. The result of this study showed that accounting policy and accounting practice in PT. XYZ regarding fix asset to some extent not suitable with PSAK no. 16. Companies are advised to be more careful in making accounting policies and practices against the recognition of fixed assets, fixed assets measurement, recording fixed assets, and the presentation and reporting of fixed assets in the financial statements.

Date: 2016-05-13
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:3gfyc

DOI: 10.31219/osf.io/3gfyc

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