Aritonang, Grayvaldo Samuel (2022) KAJIAN PENERAPAN AKUNTANSI ASET TETAP PADA PT ABC TAHUN 2019 BERDASARKAN PSAK 16. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Aset memiliki peran penting untuk kelancaran operasional perusahaan. Dalam memaksimalkan peran tersebut dibutukan kebijakan yang tepat dalam pengelolaan aset tetap. Dalam keadaan seperti ini, para pengambil keputusan akan sangat memerlukan alat informasi mengenai aset tetap yaitu akuntansi aset tetap. Akuntansi aset tetap sendiri diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16 yang berisi hal-hal penting terkait pencatatan transaksi terkait aset tetap dalam perusahaan. PSAK 16 inilah yang nantinya menjadi pedoman perusahaan dalam aktivitas produksinya, terutama yang berkaitan dengan aset tetap. Metode penelitian yang digunakan adalah metode analisis deskriptif dengan pendekatan kualitatif. Dari hasil penelitian dapat disimpulkan bahwa PT ABC dalam menjalankan kegiatan akuntansinya berpedoman pada Kebijakan Akuntansi Perusahaan yang sudah mengarah pada PSAK No. 16 tentang aset tetap. Perusahaan memperoleh aset tetap dengan kepemilikan langsung dan sewa pembiayaan. Perusahaan menyusutkan aset tetapnya menggunakan metode garis lurus dimana hal ini sudah sesuai dengan Standar Akuntansi Keuangan yang berlaku, sedangkan perusahaan menghentikan aset tetap yang sudah tidak digunakan dengan cara menjual aset tetap tersebut. / Assets have an important role for the smooth operation of the company. In maximizing this role, appropriate policies are needed in the management of fixed assets. In these circumstances, decision makers will really need an information tool regarding fixed assets, namely fixed asset accounting. The accounting for fixed assets is regulated in the Statement of Financial Accounting Standards (SFAS) No. 16 which contains important matters related to recording transactions related to fixed assets in the company. SFAS 16 is what will become the company's guideline in its production activities, especially those related to fixed assets. The research method used is descriptive analysis method with a qualitative approach. From the results of the study it can be concluded that PT ABC in carrying out its accounting activities is guided by the Company's Accounting Policy which has led to SFAS No. 16 regarding fixed assets. The Company acquired property, plant and equipment by direct ownership and finance leases. The company depreciates its fixed assets using the straight-line method which is in accordance with the applicable Financial Accounting Standards, while the company discontinues the fixed assets that are no longer in use by selling the fixed assets.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Aset Tetap, PSAK 16, Kebijakan, Fixed Assets, SFAS 16, Policy |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 12 Jun 2023 07:52 |
| Last Modified: | 12 Jun 2023 07:52 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1581 |
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