@thesis{thesis,
		author={Purwoko  Indah Lestari},
		title ={Analisis Akuntansi Aset Tetap Serta Pengaruhnya Terhadap Penyajian Laporan Keuangan Periode 2009 (Studi Kasus Pada SPBU 34-15405, Tangerang Selatan)},
		year={2011},
		url={http://repository.ibs.ac.id/1476/},
		abstract={Generally,  fixed  assets  represent  a  major  source  of  future  service  potential  to  the enterprise.  The  valuation  is  particularly  important  because  fixed  assets  constitute  a  major component  of  company?s  total  assets.  Therefore,  it  is  important  to  put  into  practice  and apply  the  accounting  for  fixed  assets  called  PSAK  16  (revision  2007).  The  purpose  of  this research  is  to  analyze  accounting  for  fixed  assets  and  the  effect  of  financial  statements presentation  study  case  in  one  of  Gas  Station  Company  located  in  south  Tangerang.  This research  is  an  exploratory  research.  The  aim  of  this  research  is  to  beat  out  the  existed problems. Therefore, there is no statistic tools used in this research. Writer uses Microsoft Excel 2007 to process the data. The result of the research would be summarized below:
1.Accounting  treatments  for  fixed  assets  based  on  PSAK  16  are  significantly  has  the effect  of  financial  statements  presentation  including  for  gas  station?s  financial statements in year 2009. 2.There is an  error in recording the cost of building and equipment caused by lump-sum purchasing in 2007. 3.The  effect  after  calculating  depreciation  for  fixed  assets,  company  experienced significant decreasing net income in 2009. 
Key Words: Fixed Assets, PSAK 16 (Revision 2007), Financial Statements Presentation}
		}