ANALISIS PENERAPAN PSAK NO.16 DALAM AKUNTANSI AKTIVA TETAP PADA PT. BUMI SARANA BETON MAKASSAR

Abstract

The research aims finding out whether accounting for fixed assets at PT. Bumi Sarana Beton Makassar in accordance with PSAK No.16. The data analysis method used in this research was descriptive qualitative, where the researcher adjust between PSAK No.16 theory and those applied at PT.Bumi Sarana Beton Makassar. The data analysis technique used is descriptive qualitative. Data collection technique were observation and interiewes. The result of this research indicate that the company does not determine the residual value at the end of the useful life for each type of fixed assets. Depreciation method where the depreciation of fixed assets. Depreciation method used by PT. Bumi Sarana Beton Makassar was a straight-line method where the depreciation of fixed assets at the company for each period until the end of the end of the useful lif was rhe same. The accounting treatment of fixed assets at PT. Bumi Sarana Beton Makassar was in accordance with PSAK No.16