ANALISIS PERLAKUAN AKUNTANSI TERHADAP PELEPASAN DAN PENGHENTIAN ASET TETAP PADA PT. X
| Dublin Core | PKP Metadata Items | Metadata for this Document | |
| 1. | Title | Title of document | ANALISIS PERLAKUAN AKUNTANSI TERHADAP PELEPASAN DAN PENGHENTIAN ASET TETAP PADA PT. X |
| 2. | Creator | Author's name, affiliation, country | Elshinta Toisuta |
| 2. | Creator | Author's name, affiliation, country | Lintje Kalangi |
| 2. | Creator | Author's name, affiliation, country | Sonny Pangerapan |
| 3. | Subject | Discipline(s) | |
| 3. | Subject | Keyword(s) | Disposal and Termination; Accounting Treatment; Fixed Assets |
| 4. | Description | Abstract | The disposal and termination of fixed assets in an entity can be carried out in various ways, like disposing, selling, and exchanging. The fixed assets are released and discontinued because of damage or fixed assets have been expired so that they no longer provide economic benefits to the company. The accounting treatment for the disposal and termination of fixed assets is seen in terms of recognition, measurement and presentation. This study aims to determine whether the accounting treatment of the disposal and termination of fixed assets is in accordance with PSAK No. 16. The research method used is descriptive method. The collected data and information are in accordance with the facts and actual condition that occur within company. The results show that the accounting treatment of the disposal and termination of fixed assets in terms of recognition and presentation is in accordance with PSAK No. 16. While in terms of measurement, it is still not in accordance with PSAK No. 16. |
| 5. | Publisher | Organizing agency, location | Universitas Sam Ratulangi |
| 6. | Contributor | Sponsor(s) | |
| 7. | Date | (YYYY-MM-DD) | 2019-04-30 |
| 8. | Type | Status & genre | Peer-reviewed Article |
| 8. | Type | Type | |
| 9. | Format | File format | |
| 10. | Identifier | Uniform Resource Identifier | https://ejournal.unsrat.ac.id/v2/index.php/gc/article/view/22281 |
| 10. | Identifier | Digital Object Identifier (DOI) | https://doi.org/10.32400/gc.14.1.22281.2019 |
| 11. | Source | Title; vol., no. (year) | GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 14, No 1 (2019) |
| 12. | Language | English=en | en |
| 13. | Relation | Supp. Files | |
| 14. | Coverage | Geo-spatial location, chronological period, research sample (gender, age, etc.) | |
| 15. | Rights | Copyright and permissions |
Copyright (c) 2019 JURNAL RISET AKUNTANSI GOING CONCERN |