ANALISIS PENERAPAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA CV YUDIRA DI SAMARINDA

Abstract

This research aims to find out and analyze the recognition of fixed assets, measurement of fixed assets, and depreciation of fixed assets of CV Yudira Samarinda based on the Financial Accounting Standards Statement (PSAK) No. 16.

The theoretical basis used is financial accounting, especially about fixed assets, and PSAK No. 16. The formulation of the problem in this study is whether the recognition, measurement, and depreciation of fixed assets of CV Yudira Samarinda in accordance with PSAK No. 16.

The analysis tool used is a comparative descriptive method and percentage analysis according to Dean J Champion, namely by comparing the recognition, measurement, and depreciation of fixed assets according to PSAK No. 16 with according to CV Yudira in Samarinda.

The results of this study show that the recognition of fixed assets CV Yudira is in the "Appropiate" criteria, the measurement of CV fixed assets. Yudira is in the criteria of "Quite Appropiate", depreciation of fixed assets of CV Yudira is in the criteria of "Quite Appropriate"