Analysis of Accounting Treatment for Fixed Assets Based on PSAK No. 16 in Manufacturing Companies Listed on the Indonesian Stock Exchange

Maharani, Lady Vetarisa (2024) Analysis of Accounting Treatment for Fixed Assets Based on PSAK No. 16 in Manufacturing Companies Listed on the Indonesian Stock Exchange. Undergraduate thesis, Universitas Muhammadiyah Jember.

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Abstract

This research aims to explain the application of fixed asset accounting at PT Siantar Top Tbk and PT Cisarua Mountain Dairy Tbk based on the Statement of Financial Accounting Standards (PSAK) No. 16. This research methodology uses a descriptive qualitative approach with secondary data obtained from the financial reports of the two companies. The research focus includes recognition, measurement, depreciation, recognition, and presentation and disclosure of fixed assets. The research results show that both companies have recognized fixed assets based on acquisition cost, which includes the purchase price and additional costs required to make the assets ready for use. Depreciation of fixed assets is carried out using the straight-line method, which allocates the cost of the asset evenly over its useful life. PT Siantar Top Tbk and PT Cisarua Mountain Dairy Tbk also routinely carry out impairment tests to ensure that the recorded value of assets does not exceed their recoverable amount.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	PSAK 16, Fixed Assets, Accounting Treatment
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Department:	S1 Akuntansi
Depositing User:	Lady Vetarisa Maharani
Contributors:	Contribution Contributor Name NIDN/NIDK Thesis advisor Nuha, Gardina Aulin NIDN0722099101 Thesis advisor Suharsono, Riyanto Setiawan NIDN0729127201
Contact Email Address:	vetarisa72@gmail.com
Date Deposited:	05 Aug 2024 03:53
Last Modified:	05 Aug 2024 03:53
URI:	http://repository.unmuhjember.ac.id/id/eprint/23080

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