relation: https://eprints.untirta.ac.id/47880/
title: PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN  PSAK. 16 PADA PT. PLN (Persero) UPT CILEGON
creator: ARIEF PRATAMA, MUHAMAD
subject: HF5601 Accounting
description: 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.
date: 2024
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/47880/1/Muhamad%20Arief%20Pratama_5501210009_Fulltext.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47880/2/Muhamad%20Arief%20Pratama_5501210009_01.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47880/3/Muhamad%20Arief%20Pratama_5501210009_02.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47880/4/Muhamad%20Arief%20Pratama_5501210009_03.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47880/5/Muhamad%20Arief%20Pratama_5501210009_04.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47880/6/Muhamad%20Arief%20Pratama_5501210009_05.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47880/7/Muhamad%20Arief%20Pratama_5501210009_reff.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47880/8/Muhamad%20Arief%20Pratama_5501210009_lamp.pdf
identifier:   ARIEF PRATAMA, MUHAMAD  (2024) PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK. 16 PADA PT. PLN (Persero) UPT CILEGON.  D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.