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ANALISIS PENERAPAN PSAK NO. 16 TENTANG ASET TETAP PADA PT. JONES AND VINING INDONESIA

  • Kategori : TA Mahasiswa
  • Penulis : Rina Nisyani
  • Identitas : 24022116111 - S1 Akuntansi
  • Abstrak :

    The research was titled “Analysis the Application of PSAK No. 16 About Fixed Assets in PT Jones and Vining Indonesia”. The purpose of this research is to know how the application of PSAK No. 16 about fixed assets in PT Jones and Vining Indonesia. The research method used in this research is the method descriptive with a qualitative approach. The kind of data that used was the data qualitative. Data sources used in the in the form of primary and secondary data. Technique data collection as well as materials in research conducted by ways of: research literature available and the fieldworks are: interview and study documentation. Data processing done to debate the issue in this research by doing data analysis qualitative. The data analysis flow used is: data collection, data reduction, data display and conclusion drawing/verification. The results of the research showed the application of PSAK No. 16 about fixed assets in PT Jones and Vining Indonesia fully in accordance with PSAK No. 16 alignment related to recognition, measurements while they recognition, after the measurements, depreciation, the termination of recognition, and disclosure of fixed assets in PT Jones and Vining Indonesia served in the financial report accordance with PSAK No. 16. Keywords: Fixed Assets.

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