ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP MENURUT PSAK NO. 16 PADA PT PLN (PERSERO) AREA SURABAYA SELATAN

PT PLN (Persero) Surabaya South Area is a state-owned company that has fixed assets of the company's operations. The purpose of the research was to determine the suitability of the application of the accounting of fixed assets at PT PLN (Persero) Surabaya South Area with Statement of Financial Accounting Standards (SFAS) 16. The type of data that used is secondary data by utilizing data that have been obtained from the company as well as studying the books , the final project prior and some existing records. The final prior project using a qualitative descriptive analysis. The results of this research is the accounting treatment of fixed assets at PT PLN (Persero) Surabaya Area South are in accordance with SFAS No. 16. Some Advice are given to companies related to the results of this study is that company should retain the application of SFAS No. 16 for ease of managing their fixed assets. Key Words: Accounting Treatment Of Fixed Assets, SFAS No. 1