@thesis{thesis,
		author={Putri  Serty Mareta},
		title ={Analisis Perlakuan Aset Tetap Berwujud Berdasarkan PSAK No. 16 (Revisi 2007) Pd. Pasar Jaya Pasar Pramuka},
		year={2013},
		url={http://repository.ibs.ac.id/1359/},
		abstract={This  research  focuses  on  the  application  of  the  fixed  assets  accounting  in  PD.  Pasar Jaya  Pasar  Pramuka.  It  attempts  to  achieve  two  main  purposes:  (1)  to  observe implementation of financial accounting standard about fixed assets (PSAK No.16) in PD. Pasar Jaya Pasar Pramuka, (2) to observe impact of implementation fair value based on fixed  assets  (PSAK  No.  48)  valuation  in  PD. Pasar  Jaya  Pasar  Pramuka.  The  result  of this  research  stated  that  PD.  Pasar  Jaya  Pasar  Pramuka  has  been  applied  financial accounting standard (PSAK No.16) for its fixed assets favorably. PD. Pasar Jaya Pasar Pramuka applied cost model in valuation of fixed assets. Implementation of revaluation model on fixed assets valuation gives effect to disclosure of financial statement.
Keyword: Fixed Assets, Cost Model, Fair Value Based (PSAK No. 48), and PSAK No.16}
		}