ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 16 ATAS ASSET TETAP PADA PT. PATRA SELARAS SEJATI

نویسندگان

چکیده

Fixed assets have an important role in supporting the company's operational activities and possess material value financial statements. Therefore, companies need to apply fixed asset accounting policies accordance with PSAK No. 16. This study aimed obtain empirical evidence analyze implementation of 16 policy regarding PT. Selaras Sejati. The research was conducted using qualitative method approach case study. data collection techniques were carried out by interviews documentation. After analyzing results searching for documents related recognition, depreciation, measurement, presentation disclosure, it found that Sejati has not fully implemented well. Accounting treatment which calculating review residual values useful life, use double declining balance (DDB) depreciation method. It is recommended company conduct annual expense on its assets, methods suitable characteristics assets.

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ژورنال

عنوان ژورنال: Jurnal Cakrawala Ilmiah

سال: 2023

ISSN: ['2808-1757', '2808-1668']

DOI: https://doi.org/10.53625/jcijurnalcakrawalailmiah.v2i6.5009