Analisis penerapan standar akuntansi keuangan (PSAK NO.16) atas aset tetap pada PT. Untung Bersama Indonesia

Fariska, Diah Ferdian (2018) Analisis penerapan standar akuntansi keuangan (PSAK NO.16) atas aset tetap pada PT. Untung Bersama Indonesia. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This research is show the application of fix asset accounting at PT. Untung Bersama Indonesia, the company is engaging in slipper industry in driyorejo gresik. The purpose of research to analyzing the application of fix asset accounting at PT. Untung Bersama Indonesia have compatible with Financial Accounting Standards (PSAK No. 16). The discussion of research is how the accounting treatment at PT. Untung Bersama Indonesia, started from scope, disclosure, measurement at acquisition, measurement of acquisition, depreciation, termination, and presentation in the financial statements. The research used descriptive qualitative analyze method that provides a description of the accounting treatment of fixed asset and analyzed application of fixed asset accounting at PT. Untung Bersama Indonesia is conduct with the financial accounting standards (PSAK No. 16). From the research that has been done, the researcher obtained the results of research that the treatment of fix asset at PT. Untung Bersama Indonesia is not conducted with financial accounting standards (PSAK No. 16).

Item Type: Thesis (Other)
Uncontrolled Keywords: fix asset, financial accounting standards (PSAK No. 16), PT. Untung Bersama Indonesia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 03 Apr 2018 11:00
Last Modified: 03 Apr 2018 11:00
URI: http://erepository.uwks.ac.id/id/eprint/1043

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