ANALISIS PERLAKUAN AKUNTANSI ATAS AKTIVA TETAP PADA PT. BAHANA TULADANBERDASARKAN SAK ETAP 15

PUTRA, ACHMAD NOVALDI (2017) ANALISIS PERLAKUAN AKUNTANSI ATAS AKTIVA TETAP PADA PT. BAHANA TULADANBERDASARKAN SAK ETAP 15. D3 thesis, Universitas Negri Jakarta.

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Abstract

ACHMAD NOVALDI PUTRA 8323145384. Analysis of Accounting Treatment on Fixed Assets At PT. Bahana Tuladan Year 2015. Program Studi DIII Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta This paper is based on the audit findings of KAP BAMS when conducting a general audit for the financial statements of 2015 in which property and equipment owned by PT. Bahana Tuladan is not depreciated, and causes the balance presented in the financial statements to be incorrect. This paper is written based on the results of interviews and observations in the form of data collection conducted at PT Bahana Tuladan. The method used is qualitative descriptive method. From the results of this study can be concluded that the accounting treatment of fixed assets applied by PT. Bahana Tuladan in 2015 is in conformity with the prevailing provisions of SAK ETAP 15 for indicators of measurement and impairment of assets. But for depreciation, discontinuation and disclosure of fixed assets, previously PT. Bahana Tuladan has not followed the prevailing regulations. However, after adjusting the audit by KAP BAMS, PT. Bahana Tuladan has followed the prevailing provisions. Keywords: accounting treatment, property, fixed assets, SAK ETAP 15

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