Analisis penerapan standar akuntansi keuangan (PSAK NO.16) atas aset tetap pada PT. Untung Bersama Indonesia
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Fariska, Diah Ferdian
Subject
HF5601 Accounting
Datestamp
2018-04-03 11:00:54
Abstract :
This research is show the application of fix asset accounting at PT. Untung Bersama Indonesia, the company is engaging in slipper industry in driyorejo gresik. The purpose of research to analyzing the application of fix asset accounting at PT. Untung Bersama Indonesia have compatible with Financial Accounting Standards (PSAK No. 16). The discussion of research is how the accounting treatment at PT. Untung Bersama Indonesia, started from scope, disclosure, measurement at acquisition, measurement of acquisition, depreciation, termination, and presentation in the financial statements. The research used descriptive qualitative analyze method that provides a description of the accounting treatment of fixed asset and analyzed application of fixed asset accounting at PT. Untung Bersama Indonesia is conduct with the financial accounting standards (PSAK No. 16). From the research that has been done, the researcher obtained the results of research that the treatment of fix asset at PT. Untung Bersama Indonesia is not conducted with financial accounting standards (PSAK No. 16).
This research is show the application of fix asset accounting at PT. Untung Bersama Indonesia, the company is engaging in slipper industry in driyorejo gresik. The purpose of research to analyzing the application of fix asset accounting at PT. Untung Bersama Indonesia have compatible with Financial Accounting Standards (PSAK No. 16). The discussion of research is how the accounting treatment at PT. Untung Bersama Indonesia, started from scope, disclosure, measurement at acquisition, measurement of acquisition, depreciation, termination, and presentation in the financial statements. The research used descriptive qualitative analyze method that provides a description of the accounting treatment of fixed asset and analyzed application of fixed asset accounting at PT. Untung Bersama Indonesia is conduct with the financial accounting standards (PSAK No. 16). From the research that has been done, the researcher obtained the results of research that the treatment of fix asset at PT. Untung Bersama Indonesia is not conducted with financial accounting standards (PSAK No. 16).
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