PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT SELECTA

Abstract

Businesses are established to produce or distribute goods to help people meet their financial
needs. In any activity, the goal of a company to make a profit cannot be separated from its
business activities. The company always uses fixed assets to carry out operational activities
so that they run according to their goals. Good and correct application of fixed asset
accounting is used as information for interested parties, so that it requires the best possible
handling. This study aims to analyze how the accounting treatment for fixed assets and
whether the accounting treatment for fixed assets at PT Selecta is in accordance with PSAK
No. 16. This study uses a qualitative case study method with data collection techniques
carried out by interviews, documentation and observation. The results of the study
concluded that PT Selecta in carrying out its accounting activities is guided by the
Accounting Policy which has led to PSAK No. 16 fixed assets. However, it has not fully
implemented PSAK No. 16 well. Accounting treatment of fixed assets that are not in
accordance with PSAK No. 16 is that there has never been a reassessment (asset
revaluation), termination and write-off of fixed assets, presentation in the financial
statements. The author recommends that management revaluate assets regularly, write-off
assets whose economic useful lives have expired so that the company can ensure that the
carrying amount does not differ at the end of the reporting period.
Keywords: Fixed Assets, Financial Accounting Standard, SFAS no.16