Analisis Perlakuan Akuntansi Penyusutan Aset Tetap Pada PT Jakarta Intiland Samarinda Square Menurut PSAK No.16

Abstract

SELVI PUTRI WULANDARI, Faculty of Economics, University of August 17, 1945, Samarinda.  Analysis of depreciation accounting treatment of fixed assets at PT Jakarta Intiland Samarinda Square, under the guidance of Dr. Nazaruddin Imam Latif as the first mentor and Mrs. Nurfitri as the second mentor.

The purpose of this research is to determine and analyze the suitability of depreciation of fixed assets at PT Jakarta Intiland according to PSAK No.16. 

The theoretical basis used is a theoretical basis concerning financial accounting, fixed assets, deprections of fixed assets and PSAK No.16.  The analytical tool used in this study is to compare PSAK No.16 with PT Jakarta Intiland Samarinda Square regarding the depreciation of fixed assets using the straight line depreciation method and calculating the percentage comparison with the champion method.

The results of the analysis of this study can be concluded that the hypothesis testing in the analysis og the depreciation of fixed assets at PT Jakarta Intiland Samarinda Square is rejected because the measurement after the recognition of fixed assets of company is applied based on the measuring instrument PSAK No.16 regarding fixed assets in accordance with PSAK No.16.