Azizah, Ratu (2024) SISTEM AKUNTANSI ASET TETAP PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) PERMUDA TIRTA BENTENG KOTA TANGERANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to analyze the accounting treatment of fixed assets based on PSAK 16 at the Regional Drinking Water Company (PDAM) Perumda Tirta Benteng, Tangerang City. The researcher analyzed the accounting treatment of fixed assets based on PSAK 16, namely recognition, measurement, depreciation, termination and presentation of fixed assets in the financial statements. The researcher used a qualitative descriptive method. Data collection techniques used were interviews, documents. The results of this study indicate that the accounting treatment of fixed assets at PDAM is seen from the recognition, measurement, depreciation, termination and presentation of fixed assets in the financial position statement. The results show that PDAM has not fully implemented the contents of PSAK No. 16 concerning fixed assets. The results show that PDAM has not implemented a good and correct method of disposing of fixed assets such as revaluation. PDAM applies the straight-line and declining balance methods in its depreciation. The straight-line method is used to calculate depreciation on assets in the form of buildings, while the declining balance method is used to calculate installations, inventory, and vehicles.
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap berdasarkan PSAK 16 pada Perusahaan Daerah Air Minum (PDAM) Perumda Tirta Benteng Kota Tangerang. Peneliti menganalisis perlakuan akuntansi aset tetap berdasarkan PSAK 16, yaitu pengakuan, pengukuran, penyusutan, penghentian dan penyajian aset tetap pada laporan keuangan. Peneliti menggunakan metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, dokumen. Hasil dari penelitian ini menunjukkan bahwa perlakuan akuntansi aset tetap pada PDAM dilihat dari pengakuan, pengukuran, penyusutan, penghentian dan penyajian aset tetap pada laporan posisi keuangan. Hasil penelitian menunjukan bahwa PDAM belum sepenuhnya menerapkan isi dari PSAK No. 16 mengenai aset tetap. Hasil menunjukan bahwa PDAM belum menerapkan cara pelepasan aset tetap yang baik dan benar seperti revaluasi. PDAM menerapkan metode garis lurus dan saldo menurun dalam penyusutannya. Metode Garis lurus digunakan untuk menghitung penyusutan atas aset berupa bangunan, sedangkan metode saldo menurun digunakan untuk menghitung instalasi, inventaris, dan kendaraan. | ||||||
| Uncontrolled Keywords: | Assets, PSAK, Depreciation, Recognition, Presentation of Fixed Assets Aset, PSAK, Penyusutan, Pengakuan, Penyajian Aset Tetap | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Ratu Azizah | ||||||
| Date Deposited: | 21 Nov 2024 13:30 | ||||||
| Last Modified: | 04 Dec 2024 12:15 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/43988 |
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