Tinjauan atas Penerapan Akuntansi Aset Tetap Pada PT Ultrajaya Milk Industry & Trading Company Tbk. Berdasarkan PSAK 16

NAUFRIDA, FADHIL HILMI (2022) Tinjauan atas Penerapan Akuntansi Aset Tetap Pada PT Ultrajaya Milk Industry & Trading Company Tbk. Berdasarkan PSAK 16. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Pedoman Standar Akuntansi Keuangan (PSAK) pada umumnya hanya digunakan oleh perusahaan yang memiliki akuntabilitas publik. Aset tetap wajib disusun menggunakan ketentuan yang sesuai dengan PSAK 16. Perlakuan akuntansi yang berkaitan dengan aset tetap, penyusutan aset tetap, penghentian aset tetap, penghapusan aset tetap, serta penyajian aset tetap. PT Ultrajaya Milk Industry & Trading Company Tbk merupakan produsen susu cair segar, minuman ringan, dan minuman kesehatan lokal terbesar di Indonesia dan yang pastinya mempunyai aset tetap yang beragam dibandingkan dengan perusahaan pada umumnya. Penelitian ini dilakukan untuk menganalisis dan membandingkan kebijakan perusahaan tentang akuntansi aset tetap dengan PSAK 16 serta apakah kebijakan perusahan tersebut telah sesuai dengan PSAK 16. Tinjauan dilakukan dengan metode deskriptif kualitatif. Data keuangan perusahaan yang digunakan pada penelitian ini diambil dari Bursa Efek Indonesia. Hasil tinjauan menunjukkan bahwa Kebijakan yang diterapkan oleh PT Ultrajaya Milk Industry & Trading Company Tbk mulai dari klasifikasi, pengakuan dan pengukuran, penyusutan, penghentian pengakuan, serta penyajian dan pengungkapan sesuai dengan PSAK 16. / Indonesia Financial Accounting Standars (PSAK) are generally only used by companies that have public accountability. Fixed assets must be prepared using the provisions in accordance with PSAK 16. Accounting treatment relating to fixed assets, depreciation of fixed assets, termination of fixed assets, write-off of fixed assets, as well as the presentation of fixed assets. PT Ultrajaya Milk Industry & Trading Company Tbk is the largest producer of fresh liquid milk, soft drinks, and local health drinks in Indonesia and certainly has diverse fixed assets compared to companies in general. This study was conducted to analyze and compare the company policy on the accounting of fixed assets with PSAK 16 and whether the company policy was in accordance with PSAK 16. The review is carried out by qualitative descriptive methods. The company financial data used in this study was taken from the Indonesia Stock Exchange. The results of the review show that the policies implemented by PT Ultrajaya Milk Industry & Trading Company Tbk start from classification, recognition and measurement, depreciation, termination of recognition, as well as presentation and disclosure in accordance with PSAK 16.

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