PSAK NO. 16 TENTANG PERLAKUAN AKUNTANSI ASET TETAP STUDI KASUS PT. RACHMAT DELAPAN PUTERA DI MAKASSAR

Abstract

The research aims to find the suitability of fixed assets accountancy based on PSAK No.16 at PT. Rachmat Delapan Putera. The testing is conducting by analysis on how far the company applied the rule of fixed assets accountancy based on PSAK No.16 in company activity. The research used descriptove analysis method through qualitative approach. The data collecting technique are observation, interview, and documentation. The result showed the legalling, measuring, expenditure, depreciation, ending and showing the fixed assets is not suitable with PSAK No.16.