ARIEF PRATAMA, MUHAMAD (2024) PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK. 16 PADA PT. PLN (Persero) UPT CILEGON. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The preparation and presentation of financial statements in Indonesia refers to financial accounting standards. Fixed assets are one of several components in the financial statements, especially in the statement of financial position. Because it has an important role, the entity must determine the right and reliable fixed asset management policy. This study was conducted to determine the accounting treatment of fixed assets at PT. PLN (Persero) UPT Cilegon compared with PSAK. 16. The research was conducted based on qualitative methods by describing the data descriptively with observation techniques in collecting financial statement data and fixed asset data. The results showed conformity in the treatment of fixed assets of PT. PLN (Persero) UPT Cilegon with PSAK. 16. PT. PLN (Persero) UPT Cilegon recognizes fixed assets if they have a useful life of more than one year, initial measurement of fixed assets through acquisition cost, using the revaluation model and cost for measurement after the asset is recognized, depreciation of fixed assets using the straight-line method, termination is carried out if the fixed asset has reached the end of its useful life or is damaged, disclosure is made in the presentation of fixed asset financial statements.
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | Penyusunan dan penyajian laporan keuangan di Indonesia mengacu pada standar akuntansi keuangan. Aset tetap merupakan satu dari beberapa komponen yang ada dalam laporan keuangan, khususnya pada laporan posisi keuangan. Karena memiliki peranan penting, entitas harus menentukan kebijakan pengelolan aset tetap yang tepat dan handal. Penelitian ini dilakukan untuk mengetahui perlakuan akuntansi aset tetap pada PT. PLN (Persero) UPT Cilegon yang dibandingkan dengan PSAK. 16. Penelitian diakukan berdasarkan metode kualitatif dengan menjabarkan data secara deskriptif dengan teknik observasi dalam mengumpulkan data laporan keuangan dan data aset tetap. Hasil penelitian menunjukan kesesuaian dalam perlakuan aset tetap PT. PLN (Persero) UPT Cilegon dengan PSAK. 16. PT. PLN (Persero) UPT Cilegon mengakui aset tetap jika memiliki masa manfaat lebih dari satu tahun, pengukuran awal aset tetap melalui biaya perolehan, menggunakan model revaluasi dan biaya untuk pengukuran setelah aset diakui, penyusutan aset tetap menggunakan metode garis lurus, dilakukannya penghentian jika aset tetap telah habis umur masa pakainya atau mengalami kerusakan, pengungkapan dilakukan dalam penyajian laporan keuangan aset tetap. | ||||||
| Uncontrolled Keywords: | Fixed Assets, Recognition, Measurement, Depreciation, Termination, Disclosure Aset Tetap, Pengakuan, Pengukuran, Penyusutan, Penghentian, Pengungkapan | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Arief Arief Muhammad Arief Pratama | ||||||
| Date Deposited: | 17 Mar 2025 07:30 | ||||||
| Last Modified: | 17 Mar 2025 07:30 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47880 |
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