@thesis{thesis,
		author={ANGGRAINI  NOVIA SURYA},
		title ={PERLAKUAN AKUNTANSI ATAS AKTIVA TETAP BERDASARKAN PSAK 16 PADA YAYASAN BARUNAWATI BIRU SURABAYA},
		year={2016},
		url={http://eprints.perbanas.ac.id/997/},
		abstract={This research aims to find out about the implementation of fixed assets as well as the presentation of the financial statements at Yayasan Barunawati Biru Surabaya. Which is located in the Yayasan Barunawati Biru Surabaya Jl. Perak Barat 173 Surabaya. This study uses secondary data from the report list of fixed assets, balance sheet and profit and loss statements Yayasan Barunawati Biru Surabaya. The results of this study indicate that the calculation of depreciation and costs of acquisition of fixed assets in accordance with International Accounting Standard may affect the company\\\\\\\'s income. 

Keywords : Accounting Implementation, Fixed Assets, Financial Statements}
		}