Rosnani, Rosnani (2022) Analisis Penerapan PSAK No. 16 Tentang Aset Tetap Pada PT. Berkat Karunia Phala. Undergraduate thesis, Politeknik Negeri Bengkalis.
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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.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Fixed Assets, PSAK NO. 16 | ||||||||
| Subjects: | 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi | ||||||||
| Divisions: | Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR | ||||||||
| Depositing User: | Akuntansi Keuangan Publik B | ||||||||
| Date Deposited: | 05 Sep 2022 16:00 | ||||||||
| Last Modified: | 05 Sep 2022 16:00 | ||||||||
| URI: | http://eprints.polbeng.ac.id/id/eprint/7002 |
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