PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN STANDART AKUNTANSI KEUANGAN NO.16

annas, kholifatullah roziqin (2020) PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN STANDART AKUNTANSI KEUANGAN NO.16. Undergraduate thesis, universitas Muhammadiyah Jember.

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Abstract

CV. Alif Jaya Konstruksi, this company is engaged in services. CV. Alif Jaya Konstruksi has implemented financial reports in accordance with the Financial Accounting Standards but not fully in accordance with the existing theories in Financial Accounting Standards No. 16. Not in accordance with the Financial Accounting Standards in a company that is located in the termination or write off of its fixed assets and recording the journal purchase of fixed assets is not in accordance with the Financial Accounting Standards No. 16. The purpose of this study is to determine whether the accounting treatment of fixed assets at CV. Alif Jaya Konstruksi is in accordance with Statement of Financial Accounting Standards No. 16 of 2017. In writing this study, the author uses descriptive methods, namely research that describes the findings derived from data collected through the process of observation and interviews in the research object. From the research that has been carried out the author obtained research results that CV. Alif Jaya Konstruksi in the accounting treatment of its fixed assets is guided by Accounting policies which basically have approached Financial Accounting Standards No. 16 but there are some things that are not appropriate. Keywords: Fixed Assets, Write Off Fixed Assets, Termination of Fixed Assets and Financial Statements.

Item Type: Thesis (Undergraduate)
Subjects: 100 Philosophy > 101 Theory of Philosophy
100 Philosophy > 101 Theory of Philosophy > 106 Organizations and Management Philosophy
Divisions: Faculty of Economics > Department of Accounting (S1 - Undergraduate Thesis)
Depositing User: Roziqin Annas Kholifatullah
Date Deposited: 14 Mar 2020 01:38
Last Modified: 14 Mar 2020 01:38
URI: http://repository.unmuhjember.ac.id/id/eprint/3972

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