ANALISIS PENERAPAN PSAK NO 16 DALAM PERLAKUAN AKUNTANSI ASET TETAP PERUSAHAAN PADA PT KRIMA MINERALS RESOURCES

Abstract

The purpose of this study was to determine and analyze the recognition, measurement and disclosure of fixed assets at PT Krima Minerals Resources in accordance with PSAK No. 16.

This research was conducted on the basis that fixed assets are company assets that absorb most of the company's capital because the amount of funds to obtain fixed assets required relatively large funds so that fixed assets get serious attention. Not only in its use and operation but also in its accounting, especially in the depreciation of the company. The main problem in accounting is the recording, recognition, depreciation and presentation of fixed assets in the financial statements.

The results of this study indicate that the results of the analysis conducted research at PT. Krima Minerals Resources in Samarinda then it can be concluded that most of it is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16. PT. Krima Minerals Resources which is in accordance with PSAK 16 is the acquisition cost, the method of measurement of fixed assets used, the criteria for the termination of fixed assets and the disclosure of fixed assets in the financial statements, but there are criteria that are not in accordance with PSAK no. 16, namely the criteria of fixed assets, costs after the initial acquisition of fixed assets and depreciation of fixed assets.