Analisis Penerapan PSAK No 16 Tentang Aset Tetap pada Perum Perumnas Regional I Medan

Abstract

The purpose of this study is to analyze and compare the appropriateness of fixed asset accounting applied by Perum Perumnas Regional 1 Medan with PSAK No.16 (2015) and Accounting Guidance of SOE-Based Enterprise. The method used in this research is descriptive komporatif with qualitative approach whereas source and data type used is primary and secondary data. The data collection techniques used are documentation, interviews, questionnaires to the parties concerned to obtain the necessary data in writing this essay. The results of this study indicate that the application of fixed asset accounting that includes the recognition & measurement of fixed assets, depreciation methods, and disclosure & the presentation of fixed assets at Perum Perumnas Regional 1 Medan is in conformity with Statement of Financial Accounting Standards No.16 (2015) and IFRS Based SOE Accounting Guidelines, but on the disposal of fixed assets are not in accordance with Statement of Financial Accounting Standards (PSAK No.16) and Guidelines IFRS-based SOE Accounting, based on the residual value / residual value of the Company's fixed assets amounting to Rp.1,000 is still recognized in the balance sheet, while PSAK No.16 (2015) and IFRS-based Accounting Guideline for fixed assets that have been exhausted will be released or written off with residual values, then not recognized and not recorded again in neraca.