PENERAPAN AKUNTANSI TERHADAP AKTIVA TETAP MENURUT PSAK NO. 16 PADA PT. MAKASSAR INDAH MOTOR

Abstract

This research aims at finding out about the accounting treatment of tangible fixed assets according to PSAK No. 16 applied at PT. Makassar Indah Motor. PT. Makassar Indah Motor is one of the companies in Sales, Service, Spare Parts, Body & Paint. The data analysis method used was descriptive qualitative. The data used was primary and secondary data. Data were collected by observation and interview. The results showed that the calculation of depreciation at PT. Makassar Indah Motor used the straight line depreciation method and for the recognition, measurement, depreciation, termination and disclosure of fixed assets is in accordance with PSAK No. 16.