Analisis Akuntansi Aset Tetap Pada PT. Sarana Agro Nusantara

ABSTRACT

The purpose of this research is to find out whether the accounting treatment of fixed assets at PT Sarana Agro Nusantara is in accordance with Financial Accounting Standards. In this research, the type of research used is descriptive research with a qualitative approach. Where this study aims to analyze fixed assets in asset accounting no. 16 at PT. Nusantara Agro Facilities. The primary data used by the author is data collected through interviews in the form of direct questions and answers and discussions at the accounting department of PT Sarana Agro Nusantara. results Based on the analysis and discussion in the research above, the following conclusions can be drawn: Recognition of fixed assets at PT. Sarana Agro Nusantara has complied with PSAK NO. 16 The presentation of property, plant and equipment in the company is not fully in accordance with the presentation of assets in the balance sheet that is not in accordance with the acquisition value. Fixed asset accounting treatment that has been applied to PT. Sarana Agro Nusantara has not fully complied with the statement of financial accounting standards NO. 16

Keywords: Fixed Assets