Analisis Perlakuan Akuntansi Atas Aset Tetap Pada Cv. Anggie Jaya Bersama
DOI:
https://doi.org/10.47747/jat.v3i3.1716Abstract
This study aims to examine the accounting treatment of fixed assets at CV. Anggie Jaya Together. Types of data used are primary and secondary data obtained from interviews with directors, treasurers, and company historical reports. The method used is descriptive qualitative. The results showed that the distribution of assets carried out by CV. Anggie Jaya Bersama regarding its fixed assets is not in line with PSAK no. 16. Furthermore, in recording fixed assets CV. Anggie Jaya Bersama does not yet know its economic age so it can be concluded that there is no problem with this classification because it is following the accounting standards based on PSAK 16. However, it was found that in the process of recording and presenting fixed assets the company had not adjusted to the PSAK No. 16.
References
Amalia. (2018). Metode Penyusutan Aktiva Tetap dalam Akuntansi . In Panduan Akuntansi.
Hidayati, R. T. (2019). Analisis Perlakuan Akuntansi Aset tetap pada Koperasi Serba Usaha Manda Group Berdasarkan PSAK No 16 . Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang.
Kartikahadi. (2016). Akuntansi adalah suatu system informasi keuangan yang bertujuan untuk menghasilkan dan melaporkan informasi yang relevan bagi berbagai pihak yang berkepentingan.
Mararu, S. D. (2019). Analisis Perlakuan Akuntansi Aset Tetap pada Perusahaan Umum Badan Logistik Divisi Regional Provinsi Sulawesi Utara dan Gorontalo. Jurnal EMBA.
Pontoh, M. B. (2016). Evaluasi Penerapan Akuntansi Aset Tetap pada PT Nichindo Manado Suisan. Jurnal Ekonomi dan Bisnis.
Wulandari. (2020). Analisis Kebijakan Akuntansi PSAK 16 tentang Aset Tetap pada CV. Dian Ayu Setiabudi Brebes. Jurnal Ilmiah Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Putri Dwi Nida, Maulan Irwandi, Andini Utari Putri

This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright for this article is retained by the author(s), with first publication rights granted to the journal.
This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/)


