Analysis of Fixed Asset Accounting Treatment Based on Psak No.16 at Pt Buana Finance Tbk Bengkulu Branch

Assets  in  general  are  resources  controlled  by  a  company  as  a  result  of  past events, where future economic benefits are expected to flow to the company. Fixed assets are part of the assets owned by the company to be used in company operations where payments will change at any time due to depreciation. This study aims to determine whether the accounting treatment of fixed assets in a company starting from recognition, disbursement after acquisition, depreciation, termination and delivery of fixed assets at PT Buana Finance Tbk, is in accordance with PSAK No.16.  The  analytical  method used  is descriptive  method  with  data  collection  techniques in  the form of interviews to obtain data in the form of fixed asset accounting treatment. The results of the study  show  that  the  accounting  treatment  for  fixed  assets  applied  by  the  company  PT  Buana Finance Tbk is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16 Fixed Asset