ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. KITADIN SITE EMBALUT KABUPATEN KUTAI KARTANEGARA PROVINSI KALIMANTAN TIMUR BERDASARKAN PSAK N0.16

Amin Herliyana. NPM. 16.11.1001.3408.080, title Thesis Analysis of Fixed Asset Accounting Treatment at PT Kitadin Site Embalut Kutai Kartanegara Regency, East Kalimantan Province Based on PSAK N0.16. This study aims to determine and analyze the recognition of fixed assets, measurement of fixed assets, expenditure after initial recognition of fixed assets, depreciation of fixed assets, termination and disposal of fixed assets, and presentation and disclosure of fixed assets based on PSAK No.16 at PT. Kitadin Site Embalut. The analytical tools used are recognition of fixed assets, measurement of fixed assets, expenditure after initial recognition of fixed assets, depreciation of fixed assets, termination and disposal of fixed assets, and presentation and disclosure of fixed assets based on PSAK No.16 at PT. Kitadin Site Embalut and will be made a conclusion using a formula from Dean J Champion. The results of the study can be stated that the recognition of fixed assets at PT. Kitadin Site Embalut shows a percentage of 100% so that in accordance with PSAK No.16 and the first hypothesis is rejected, the measurement of fixed assets at PT. Kitadin Site Embalut showed a percentage of 66.7% so that in accordance with PSAK No.16 and the second hypothesis was rejected, expenditure after initial recognition of fixed assets at PT. Kitadin Site Embalut shows a percentage of 50% so that it is not in accordance with PSAK No.16 and the third hypothesis is accepted, depreciation of fixed assets at PT. Kitadin Site Embalut shows a percentage of 100% so that in accordance with PSAK No.16 and the fourth hypothesis is rejected, termination and disposal of fixed assets at PT. Kitadin Site Embalut shows a percentage of 100% so that in accordance with PSAK No.16 and the fifth hypothesis is rejected, the presentation and disclosure of fixed assets at PT. Kitadin Site Embalut shows a percentage of 100% so that it is in accordance with PSAK No.16 and the sixth hypothesis is rejected