Tinjauan Penerapan Akuntansi Aset Tetap Pada PT Indofarma Tbk Berdasarkan PSAK 16

PRIYATNA, ADAM FARHAN (2022) Tinjauan Penerapan Akuntansi Aset Tetap Pada PT Indofarma Tbk Berdasarkan PSAK 16. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Aset tetap merupakan salah satu jenis aset tidak lancar yang memiliki nilai signifikan dalam laporan keuangan dan berperan sebagai penunjang berbagai kegiatan operasional suatu perusahaan, seperti menghasilkan barang atau jasa. Oleh karena itu, perlu adanya penelitian guna memastikan bahwa perusahaan telah menerapkan kebijakan akuntansi aset tetap sesuai dengan peraturan yang berlaku, yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16 tentang Aset Tetap. Metode analisis yang digunakan adalah metode analisis kualitatif dan pengumpulan data dilakukan dengan metode studi pustaka, yaitu dengan mengumpulkan berbagai informasi yang relevan terhadap objek penelitian, yang bersumber literatur, jurnal ilmiah dan laporan keuangan yang didapat melalui situs resmi PT Indofarma Tbk dan BEI. Analisis dilakukan dengan membandingkan kebijakan akuntansi yang diterapkan dalam laporan keuangan PT Indofarma Tbk terhadap kebijakan akuntansi menurut PSAK 16. Hasil penelitian menunjukan bahwa definisi, klasifikasi, pengakuan, pengukuran, penyusutan, penghentian, penyajian dan pengungkapan aset tetap pada laporan keuangan PT Indofarma Tbk telah sesuai dengan kebijakan akuntansi yang tertera dalam PSAK 16./ Fixed assets are one type of non-current assets that have significant value in the financial statements and play a role in supporting various operational activities of a company, such as producing goods or services. Therefore, there is a need for research to ensure that the company has implemented a fixed asset accounting policy under applicable regulations, namely Statement of Financial Accounting Standards (SFAS) No. 16 concerning Fixed Assets. The analytical method used is the qualitative analysis method and data collection is carried out using the literature study method, namely by collecting various relevant information on the object of research, which is sourced from literature, and financial reports obtained through the official website of PT Indofarma Tbk and IDX. The analysis was carried out by comparing the accounting policies applied in the financial statements of PT Indofarma Tbk to the accounting policies according to SFAS 16. The results showed that the definition, classification, recognition, measurement, depreciation, termination, presentation, and disclosure of property, plant, and equipment in the financial statements of PT Indofarma Tbk were under the accounting policies stated in SFAS 16.

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