Analisis Perlakuan Aset Tetap Berwujud Berdasarkan PSAK No. 16 (Revisi 2007) Pd. Pasar Jaya Pasar Pramuka
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Institusion

STIE Indonesia Banking School

Author

Putri, Serty Mareta

Subject

HF5601 Accounting 

Datestamp

2020-09-25 04:32:18 

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 

File :
Serty Mareta Putri, Ak.-Ibs.pdf