ANALISIS PENYESUAIAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT. PLN (PERSERO)WILAYAH SULSELBAR MAKASSAR

  • Hijriah Hijriah Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
  • Ibrahim H. Ahmad Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
  • Sultan Iskandar Sekolah Tinggi Ilmu Ekonomi YPUP Makassar

Abstract

This research aimed at finding out how fixed assets accounting applied properly based on PSAK number 16 at PT. PLN (Persero) Region Sulselbar Makassar. The examination was done by analyzing how far the company implemented the policy of fixed assets accounting based on PSAK 16 in the company. This research applied descriptive qualitative method. The data collected by using observation interview and documentation. The result of the research showed that the deficiency and the presentation of fixed asset has not been based on PSAK 16 that currently being used. On the other hand, the acknowledgment, measurement, release and asset gained method has been done correctly based on the standard of financial accountancy as recommended in PSAK number 16.

Published
2020-06-29
How to Cite
HIJRIAH, Hijriah; H. AHMAD, Ibrahim; ISKANDAR, Sultan. ANALISIS PENYESUAIAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT. PLN (PERSERO)WILAYAH SULSELBAR MAKASSAR. ACCOUNTING JOURNAL, [S.l.], v. 1, n. 2, p. 164-173, june 2020. Available at: <http://ojs.stkip-ypup.ac.id/index.php/SA/article/view/297>. Date accessed: 19 may 2024.
Citation Formats
Issue
Vol 1 No 2 (2020): Juni
Section
Articles