NUGRAHA, BAGUS (2020) ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NOMOR 16 (STUDI KASUS PADA PT. ASEANINDO KAPITA SOLUSI). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisis kebijakan akuntansi aset tetap yang diterapkan pada PT. Aseanindo Kapita Solusi berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 16. Penelitian ini dilakukan pada tahun 2018 di PT. Aseanindo Kapita Solusi yang bergerak dalam perusahaan jasa yang mencakup analisa atas pengakuan aset tetap, pengukuran aset tetap, pengelompokkan aset tetap, penyusutan aset tetap, penghentian aset tetap, dan pelaporan aset tetap. Hasil penelitian menunjukan bahwa terdapat beberapa kebijakan tersendiri yang dibuat oleh perusahaan seperti pengakuan dan penyusutan atas aset, serta adanya ketidaksesuaian terhadap kebijakan Standar Akuntansi PSAK No. 16 yaitu tidak melakukan penghapusan aset tetap, dan tidak pernah merevaluasi aset tetap yang ada. This research aim to analyze the accounting application of fixed assets policy at PT. Aseanindo Kapita Solusi based on Statement of Financial Standart Number 16. This research was conducted in 2018 at PT. Aseanindo Kapita Solusi engaged in service company which includes analysis of fixed assets recognition, fixed assets measurement, fixed assets grouping, fixed assets depreciation, fixed assets termination, and reporting of fixed assets. The result showed that there were some own policy made by the company such as grouping and depreciation of assets, and were some disagreements on policies of Statement of Financial Standart Number 16, that is never do eliminate of fixed assets, and never do revaluated for fixed assets.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 785 |
| NIM/NIDN Creators: | 43214110204 |
| Subjects: | 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 515 Analysis, Theory of Functions/Analisis, Teori Fungsi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 15 Jan 2022 14:26 |
| Last Modified: | 28 Jul 2022 02:46 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54300 |
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