ARDIANSYAH, DEDE NURFATTAH (2022) Tinjauan atas Implementasi Akuntansi Aset Tetap Berdasarkan PSAK 16 Pada PT Garudafood Putra Putri Jaya Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Dede Nurfattah Ardiansyah_1302190351.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (23kB) |
|
Text (Abstrak)
02. Abstrak_Dede Nurfattah Ardiansyah_1302190351.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Dede Nurfattah Ardiansyah_1302190351.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (46kB) |
|
Text (Bab I)
05. Bab I_Dede Nurfattah Ardiansyah_1302190351.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (84kB) |
|
Text (Bab II)
06. Bab II_Dede Nurfattah Ardiansyah_1302190351.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (78kB) |
|
Text (Bab III)
07. Bab III_Dede Nurfattah Ardiansyah_1302190351.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (220kB) |
|
Text (Bab IV)
08. Bab IV_Dede Nurfattah Ardiansyah_1302190351.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (15kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Dede Nurfattah Ardiansyah_1302190351.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (9kB) |
Abstract
Aset tetap memiliki kontribusi yang signifikan dalam kelancaran operasional perusahaan. Akuntansi aset tetap akan amat dibutuhkan oleh pengambil keputusan dalam membuat kebijakan yang tepat dalam pengelolaan aset tetap. Penelitian ini bertujuan menilai perusahaan telah menerapkan kebijakan akuntansi aset tetap yang sesuai dengan teori, dimana berdasarkan pada Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16 dalam menjalankan aktivitas perusahaan. Metode penulisan yang digunakan adalah studi kepustakaan dan studi dokumen. Berdasarkan hasil penelitian dapat disimpulkan bahwa PT Garudafood Putra Putri Jaya dalam menjalankan kegiatan akuntansinya berpedoman pada kebijakan akuntansi perusahaan yang sudah mengarah pada PSAK No. 16 tentang aset tetap. Dalam hal pengklasifikasian aset tetap, perusahaan menggabungkan kelompok aset tetap mesin dan peralatan. Menurut penulis hal tersebut belum sesuai dengan PSAK No. 16 karena mesin dan peralatan itu tidak memiliki sifat dan kegunaan yang serupa. Selain hal tersebut, secara umum kebijakan akuntansi perusahaan sudah sesuai dengan kebijakan PSAK No. 16 tentang akuntansi aset tetap. / Fixed assets have a significant contribution to the smooth operation of the company. Fixed asset accounting will be very much needed by decision makers in making the right policies in the management of fixed assets. This study aims to assess the company has implemented a fixed asset accounting policy in accordance with the theory, which is based on the Statement of Financial Accounting Standards (PSAK) No. 16 in carrying out company activities. The writing method used is literature study and document study. Based on the results of the study, it can be concluded that PT Garudafood Putra Putri Jaya in carrying out its accounting activities is guided by the company's accounting policies that have led to PSAK No. 16 regarding fixed assets. In terms of classifying property, plant and equipment, the company combines the group of fixed assets, machinery and equipment. According to the author, this is not in accordance with PSAK No. 16 because the machines and equipment do not have the same nature and use. In addition to this, in general the company's accounting policies are in accordance with PSAK No. 16 on accounting for fixed assets.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Aset Tetap, PSAK 16, Laporan Keuangan Fixed Assets, PSAK 16, Financial Statement |
| 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: | 04 Nov 2022 04:28 |
| Last Modified: | 04 Nov 2022 04:28 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/432 |
Actions (login required)
 |
View Item |