PENERAPAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT TRI PUTRA SEJATI MAKASSAR

Abstract

The aim of this research is to find out that if the application of asset accountancy was done based on Standard accountancy Statement of Finance (PSAK) No.16. The method of data analysis was descriptive qualitative in which the suitability of application of fixed asset accountancy at PT. Tri Putra Sejati Makassar based on the theory of PSAK No.16. Techniques of data collection were observation, interview and documentation. The result of this research showed that PT. tri Putra Sejati Makassar has not fully applied the fixed asset accountancy as recommended in PSAK No.16. This statement can be proved by financial report that showed the inappropriateness of the balance between profit and loss. In addition there was no consistency of measuring the lost asset by using two shrinkage methods.