ANALISA PERLAKUAN ASET TETAP PADA PT. HEXINDO ADIPERKASA TBK CABANG PEKANBARU TAHUN 2021
DOI:
https://doi.org/10.37385/raj.v4i1.4508Keywords:
Financial Statements, Treatment Of Fixed Assets PSAK No. 16Abstract
Fixed assets are one of several requirements that must be owned by the company in supporting the company's operational activities. The purpose of this study was to determine the accounting treatment of fixed assets applied to PT. Hexindo Adiperkasa Tbk, Cabang Pekanbaru compared to Financial Accounting Standard Statement No. 16, Acquisition of fixed assets, depreciation of fixed assets, termination and disposal of fixed assets, presentation and disclosure of fixed assets in the financial statements. Using a descriptive method with a qualitative approach with the types of data collected by researchers in the form of primary data and secondary data of companies and data collection techniques, namely interviews and documentation. The results showed that the company was able to carry out the treatment of its fixed assets in accordance with applicable standards, namely PSAK No 16.
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