TINJAUAN ATAS PENERAPAN PSAK 16 TENTANG AKUNTANSI ASET TETAP PADA PT PUPUK KALTIM

ROID, ZAKI HUSNA (2022) TINJAUAN ATAS PENERAPAN PSAK 16 TENTANG AKUNTANSI ASET TETAP PADA PT PUPUK KALTIM. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Aset tetap merupakan penunjang operasional perusahaan sebagai alat untuk membantu mengantarkan perusahaan dalam meraih tujuannya dan berperan penting terhadap performa perusahaan. Penelitian ini bertujuan untuk menjelaskan praktik akuntansi aset tetap meliputi pengakuan, pengukuran, penyajian, dan pengungkapannya pada PT Pupuk Kaltim yang merupakan salah satu perusahaan yang bergerak di bidang industri pupuk. Selain itu, bertujuan untuk meninjau kesesuaian penerapan praktik akuntansi tersebut dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 16. Metode penelitian yang digunakan adalah metode kualitatif berupa dokumentasi dan studi kepustakaan dari beberapa literatur dan tinjauan data sekunder berupa laporan keuangan perusahaan. Hasil penelitian ini menjelaskan bagaimana pengakuan, pengukuran, penyajian, dan pengungkapan aset tetap pada PT Pupuk Kaltim berdasarkan laporan keuangan tahun 2020. Menurut hasil tinjauan, dapat disimpulkan bahwa praktik akuntansi aset tetap terkait pengakuan, pengukuran, penyajian, dan pengungkapan perusahaan telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 16. Abstract Fixed assets are the company's operational support as a tool to help deliver the company in achieving its goals and play an important role in the company's performance. This study aims to explain the practice of accounting for fixed assets including recognition, measurement, presentation, and disclosure at PT Pupuk Kaltim which is one of the companies engaged in the fertilizer industry. In addition, it aims to review the suitability of the application of accounting practices with the Statement of Financial Accounting Standards (PSAK) 16. The research method used is a qualitative method in the form of documentation and literature study from several literatures and a review of secondary data in the form of company financial statements. The results of this study explain how the recognition, measurement, presentation, and disclosure of property, plant and equipment at PT Pupuk Kaltim are based on the 2020 financial statements. According to the results of the review, it can be concluded that the accounting practices of property, plant and equipment related to the company's recognition, measurement, presentation, and disclosure are in accordance with the Statement of Financial Accounting Standards (PSAK) 16.

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