IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/3gfyc.html
   My bibliography  Save this paper

AKUNTANSI ASET TETAP KENDARAAN BERDASARKAN PSAK 16 Tahun 2015 (Studi Kasus pada PT.XYZ)

Author

Listed:
  • Djafar, Juliana Sartika

Abstract

The objective of this study is to investigate fix asset accounting treatment on PT. XYZ according to Indonesia Financial Accounting Standard no.16 (PSAK 16 2015). PT.XYZ is a transportation company which operate in Makassar, Gowa, and Takalar Regency. This study is a case study. The research method used is descriptive data analysis methods that collect data, classify, process and analyse data and make observations on the spot in order to obtain an overview of research problems examined. With this method, facts about accounting policy, and accounting treatment on fix asset will be obtained. The data that will be used in this study contains quantitative and qualitative data. The result of this study showed that accounting policy and accounting practice in PT. XYZ regarding fix asset to some extent not suitable with PSAK no. 16. Companies are advised to be more careful in making accounting policies and practices against the recognition of fixed assets, fixed assets measurement, recording fixed assets, and the presentation and reporting of fixed assets in the financial statements.

Suggested Citation

  • Djafar, Juliana Sartika, 2016. "AKUNTANSI ASET TETAP KENDARAAN BERDASARKAN PSAK 16 Tahun 2015 (Studi Kasus pada PT.XYZ)," OSF Preprints 3gfyc, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:3gfyc
    DOI: 10.31219/osf.io/3gfyc
    as

    Download full text from publisher

    File URL: https://osf.io/download/5bfe33ed48140b0018dec0a0/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/3gfyc?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:3gfyc. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.