Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No.16 Atas Aset Tetap pada Politeknik Unggul LP3M Medan

Abstract

This thesis will show the plant and equipment to Politeknik Unggul LP3M Medan. The company is engaged in education Diploma. The purpose of this study was to determine whether the Statement of Financial Accounting Standards (SFAS) No. 16 The year 2011 has been applied in Politeknik Unggul LP3M Medan. The discussion in this paper is on how the Politeknik Unggul LP3M Medan field in determining the acquisition, cost, and expenses for the use of fixed assets, as well as the determination and presentation of depreciation of fixed assets on the balance sheet, whether it has appropriate financial accounting standards that have been set The research method used by the author is the method of observation (observation), the method of interview (Interview) and study documentation. From the research conducted, the authors obtained the results that SFAS No. 16 The year 2011 has not been fully implemented in the Company.