PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO

Authors

  • Vionalisa Chandra Sam Ratulangi University
  • Ventje Ilat Sam Ratulangi University
  • Meily Y. B. Kalalo Sam Ratulangi University

DOI:

https://doi.org/10.32400/gc.15.3.30061.2020

Keywords:

application, accounting, fixed asset, PSAK No. 16

Abstract

Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to determine how the recognition, measurement, and presentation of accounting for fixed assets based on PSAK No. 16 at the Arviel Gorontalo Hotel. This study uses qualitative approach that compares the actual situation with relevant theories related to the problem. The data obtained is the result of interviews and documentation. Analysis is done by comparing the financial statements of the Arviel Gorontalo Hotel with PSAK No. 16. The results show that the Arviel Hotel Gorontalo has not fully implemented the accounting for fixed assets in accordance with PSAK No. 16.

References

Daniela, A. (2014). Tinjauan atas pengakuan dan pengukuran aset tetap pada Win’s Hotel. Tugas akhir. Sekolah Tinggi Ilmu Ekonomi Kesatuan Bogor. http://dx.doi.org/10.13140/RG.2.2.13936.92166

Fachruddin, M. (2013). Analisis akuntansi aset tetap pada Hotel Harsa Dumai. Skripsi. Universitas Negeri Sultan Syarif Kasim Riau. http://repository.uin-suska.ac.id/5407/

Harahap, S. S. (2015). Teori akuntansi, Edisi Revisi 2011. Jakarta: Rajawali Pers.

Hidayat, M. (2011). Manajemen aset (privat dan publik).Yogyakarta: Laks Bang.

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2018). Accounting principles, 13th Edition. New Jersey: John Wiley & Sons, Inc.

Makaluas, J., & Pontoh, W. (2018). Analysis of internal control of fixed assets in PT. Lumbung Berkat Indonesia. Jurnal Accountability, 7(01), 1-10. https://doi.org/10.32400/ja.19071.7.01.2018.1-10

Munawir, S. (2016). Analisa laporan keuangan, Edisi 4. Yogyakarta: Liberty.

Pernyataan Standar Akuntansi Keuangan No. 16 (Revisi 2015) Aset Tetap. Dewan Standar Akuntansi Keuangan. Jakarta: Ikatan Akuntan Indonesia.

Pontoh, E. L., J. Morasa., & Budiarso, N. S. (2016). Evaluasi penerapan perlakuan akuntansi terhadap aktiva tetap berdasarkan PSAK No. 16 tahun 2011 pada PT. Nichindo Manado Suisan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(3), 68-77. https://ejournal.unsrat.ac.id/index.php/emba/article/view/13391

Soemarso, S. R. (2009). Akuntansi suatu pengantar, Edisi 5, Buku 1. Jakarta: PT. Salemba Empat.

Sudiantara, G. (2018). Analisis perlakuan akuntansi aset tetap berwujud terhadap penyajian laporan keuangan pada Hotel Sayang Maha Mertha Jalan Lebak Bene (Melasti), Legian Kelod, Kuta. Universitas Pendidikan Ganesha Singaraja. Vokasi: Jurnal Riset Akuntansi, 7(1), 12-18. http://dx.doi.org/10.23887/vjra.v7i1.20740

Suhayati, E., & Anggadini, S. D. (2017). Akuntansi keuangan. Yogyakarta: Graha Ilmu.

Surya, R. A. S. (2015). Akuntansi keuangan versi IFRS+. Yogyakarta: Graha Ilmu.

Warren, C. S., Reeve, J. M., & Duchac, J. E. (2018). Financial accounting, 15th Edition. Boston: Cengage Learning.

Wit, & Erhans. (2016). Akuntansi 1: Perusahaan jasa dan dagang. Jakarta: Ercontara Rajawali.

Downloads

Published

2020-08-12

How to Cite

Chandra, V., Ilat, V., & Kalalo, M. Y. B. (2020). PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO. GOING CONCERN : JURNAL RISET AKUNTANSI, 15(3), 399–404. https://doi.org/10.32400/gc.15.3.30061.2020

Issue

Section

Articles