Analisis Penerapan PSAK No. 16 Tentang Aset Tetap Pada PT. Berkat Karunia Phala
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Institusion
Politeknik Negeri Bengkalis
Author
Rosnani, Rosnani
Subject
562 Akuntansi
Datestamp
2022-09-05 16:00:39
Abstract :
This study aims to analyze whether the application of fixed assets at PT. Berkat Karunia Phala complies with generally accepted accounting regulations for fixed assets, in this case Statement of Financial Accounting Standards No. 16 (PSAK No. 16) which relates to the recognition, measurement, depreciation, disposal, and disclosure of fixed assets. As for the identification of the problem of this research, there are several policies that are not in accordance with PSAK No. 16. This research is a type of qualitative research using primary and secondary data sources obtained from the company's internal parties with data collection techniques are interviews and documentation. The method of data analysis used descriptive qualitative analysis method. The results of this study indicate that the application of fixed assets at PT. Berkat Karunia Phala basically almost in accordance with the rules of PSAK No. 16, as in the disclosure of property, plant and equipment only presents accumulated depreciation in the financial statements and does not specify the types of property, plant and equipment but is combined as a whole.
This study aims to analyze whether the application of fixed assets at PT. Berkat Karunia Phala complies with generally accepted accounting regulations for fixed assets, in this case Statement of Financial Accounting Standards No. 16 (PSAK No. 16) which relates to the recognition, measurement, depreciation, disposal, and disclosure of fixed assets. As for the identification of the problem of this research, there are several policies that are not in accordance with PSAK No. 16. This research is a type of qualitative research using primary and secondary data sources obtained from the company's internal parties with data collection techniques are interviews and documentation. The method of data analysis used descriptive qualitative analysis method. The results of this study indicate that the application of fixed assets at PT. Berkat Karunia Phala basically almost in accordance with the rules of PSAK No. 16, as in the disclosure of property, plant and equipment only presents accumulated depreciation in the financial statements and does not specify the types of property, plant and equipment but is combined as a whole.
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