Analisis Penerapan Akuntansi Aset Tetap Pada PT.Terang Inti Seraya Pekanbaru

Firmansyah, Rahmadi (2021) Analisis Penerapan Akuntansi Aset Tetap Pada PT.Terang Inti Seraya Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

PT. Terang Inti Seraya Pekanbaru is a company engaged in agricultural, plantation and forestry products, construction materials, land transportation equipment rental services (non-operator). This study aims to analyze the application of accounting for fixed assets by the company whether it is in accordance with the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) No. 15 on fixed assets. The research method used is a qualitative descriptive analysis method by understanding the financial information in the company and comparing it with the theory. The results showed that the application of accounting for fixed assets by the company was not in accordance with the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) as in terms of recording measurements, disposals, and presentation of fixed assets. We recommend that the management of PT.Terang Inti Seraya applies SAK ETAP in accordance with No. 15, especially in recording the measurement, disposal and presentation of fixed assets so that the resulting financial statements are in accordance with standard.

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