EVALUASI PENERAPAN PSAK 16 MENGENAI ASET TETAP PADA PENCATATAN TANAH, BANGUNAN, DAN MESIN DI PT DONG BANG INDO TENGARAN

Abstract

This study is aim to evaluate the handling and application of fixed assets recording
toward PT. Dong Bang Indo is based on PSAK 16 about fixed assets (2011 revision). This
research used qualitative descriptive method that described the condition of PT DOng Bang Indo
about the handling and fixed assets recording which is based on PSAK 16. This research is
focused on the tangible fixed assets such as field, building, and machine. From this research can
be concluded that PT. Dong Bang Indo has not applied thoroughly yet the recording and
handling of fixed assets compatible with PSAK 16 standard (2011 revision).
Keywords: fixed assets, PSAK 16 application, the handling of fixed assets accounting