ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA MAKASSAR

Abstract

The research aims to find the accounting treatment of fixed assets at PDAM Makassar whether it is in accordance with the entity’s financial accounting standards without public accountability (SAK ETAP) or not. The suitability includes acquisition cost, depreciation cost, method of acquisition of fixed assets, termination of fixed assets and disclosure of fixed assets in PDAM Makassar. The research method used comparative descriptive. The technique of collecting data used obsevation, interview, and documentation. The data analysis used comparative descriptive. The result shows that acquisition cost, depreciation cost, method of acquisition of fixed assets, terminationof fixed assets and disclosure of fixed are already in accordance with the entity’s financial accounting standards without public accountability (SAK ETAP)