ANALISIS IMPLEMENTASI PSAK NO. 16 TENTANG PENERAPAN AKUNTANSI ASET TETAP PADA PT. PERTAMINA (PERSERO) REFINERY UNIT III PLAJU
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Institusion

Universitas Sriwijaya

Author

RAKHMAT WAHYUDI (STUDENT ID : 01121303015)
Ubaidillah Ubaidillah (LECTURER ID : 0018105502)
Rina Tjandrakirana DP (LECTURER ID : 0011036502)

Subject

HF5601 Accounting 

Datestamp

2019-10-01 07:26:57 

Abstract :
This study aims to determine the application of Statements of financial accounting standards No. 16 related to accounting for property, plant and equipment consisting of the acquisition of property, plant and equipment, asset measurement after initial recognition, depreciation of property, plant and equipment, and presentation of property and equipment in the Company's Financial Statement by PT Pertamina (Persero) Refinery Unit III Plaju. The research was done by interview and literature study. The results showed that for the treatment of fixed asset, PT Pertamina (Persero) Refinery Unit III Plaju and SFAS No. 16 revised 2011 capitalized all expenses, the measurement after initial recognition of fixed assets was treated using cost model in accordance with SFAS No. 16 Revised 2011, while for the depreciation of fixed assets Treatment PT Pertamina (Persero) Refinery Unit III Plaju used the straight-line method while SFAS No. 16 Revised 2011 depreciation method, and the termination treatment of fixed assets and presentation of property and equipment in the financial statements PT Pertamina (Persero) refinery Unit III Plaju are in line with SFAS No. 16 Revised 2011. 

File :
RAMA_62201_01121303015_0018105502_0011036502_01_front_ref.pdf
RAMA_62201_01121303015_0018105502_0011036502_02.pdf
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RAMA_62201_01121303015_0018105502_0011036502_04.pdf
RAMA_62201_01121303015_0018105502_0011036502_05.pdf
RAMA_62201_01121303015_0018105502_0011036502_06_ref.pdf
RAMA_62201_01121303015_0018105502_0011036502_07_lamp.pdf