Analisis Penerapan Akuntansi Aset Tetap Menurut PSAK No. 16 pada Perum Perumnas Regional I Medan

Abstract

This study aims to determine the application of fixed asset accounting in accordance with Statement of Financial Accounting Standards (SFAS)No. 16 at Perum Perumnas Regional 1 Medan. The type of research used is descriptive research by using qualitative method in the form of analysis of financial statement analysis related to fixed asset with data collection, data processing, and analyzing data then will conclude facts obtained from the analysis. Sources of data used in this study are primary data and secondary data is data obtained and collected directly by researchers through existing sources. Existing issues indicate that grouping, presentation of fixed assets not disclosed in the financial statements of the company, and the discontinuation and disposal of property, plant and equipment that still recognize the carrying amount of the acquisition cost in the financial statements. The method of data collection used in this study is the method of documentation and interview methods and data analysis techniques used is descriptive analysis techniques. The results show that the company must attach and present a list of fixed assets in the company's financial statements. After conducting the research, the authors obtained the results of research that the company's policy in the accounting treatment of fixed assets is still not in accordance with Statement of Financial Accounting Standards (SFAS) No. 16. Therefore, the company should consider many things in making policies on recording the cost of fixed assets, expenditures after acquisition of property, plant and equipment, depreciation of property and equipment and the presentation of property and equipment in the financial statements.