PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT SELECTA

MUHAMAD IBNU SAFI'I, 12403193071 and Firda Zulfa Fahriani, 198809062020122009 (2023) PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT SELECTA. [ Skripsi ]

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Abstract

Businesses are established to produce or distribute goods to help people meet their financial needs. In any activity, the goal of a company to make a profit cannot be separated from its business activities. The company always uses fixed assets to carry out operational activities so that they run according to their goals. Good and correct application of fixed asset accounting is used as information for interested parties, so that it requires the best possible handling. This study aims to analyze how the accounting treatment for fixed assets and whether the accounting treatment for fixed assets at PT Selecta is in accordance with PSAK No. 16. This study uses a qualitative case study method with data collection techniques carried out by interviews, documentation and observation. The results of the study concluded that PT Selecta in carrying out its accounting activities is guided by the Accounting Policy which has led to PSAK No. 16 fixed assets. However, it has not fully implemented PSAK No. 16 well. Accounting treatment of fixed assets that are not in accordance with PSAK No. 16 is that there has never been a reassessment (asset revaluation), termination and write-off of fixed assets, presentation in the financial statements. The author recommends that management revaluate assets regularly, write-off assets whose economic useful lives have expired so that the company can ensure that the carrying amount does not differ at the end of the reporting period.

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