PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT HASJRAT ABADI MANADO

Abstract

Fixed assets are part of the assets owned by the company to be used in the company's operations where the value will continue to decline due to the use of these fixed assets, except for land. This study aims to determine whether the accounting treatment starting from the recognition, depreciation, derecognition, and disclosure of fixed assets of PT Hasjrat Abadi Manado is in accordance with PSAK No. 16. The analytical method used is descriptive method with data collection techniques in the form of interviews to obtain data in the form of the application of fixed assets. The results showed that the fixed asset accounting treatment applied by PT Hasjrat Abadi Manado was still not in accordance with PSAK No. 16.