Analisis Perlakuan Akuntansi Aset Tetap Pada PT. Citra Fitri Muda Di Pekanbaru

Oriza Sativa, Vivi (2022) Analisis Perlakuan Akuntansi Aset Tetap Pada PT. Citra Fitri Muda Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study's objective is to examine how PT. Citra Fitri Muda treats its fixed assets in compliance with ‘Generally Accepted Accounting’ Principles. The purpose of this research is to assess whether PT. Citra FitriMuda's accounting for fixed assets complies with generally accepted accounting principles and whether PSAK No. 16 2019 on the accounting treatment of fixed assets used by PT Citra Fitri Muda is appropriate. This study is qualitative in nature. Primary and secondary research data in the form of interviews and documentation are the most common types. The results of this study indicate that PT. Citra Fitri Muda has the correct classification of fixed assets, but not for determining the acquisition price of tangible fixed assets according to the generally accepted principle. The depreciation recording policy carried out by PT. Citra Fitri Muda is not in accordance with the provisions contained in PSAK No. 16. The write-off of fixed assets is not carried out if the asset is still used even though its useful life has expired. The presentation of property, plant and equipment has been adequate but the presentation of accumulated depreciation is not done in detail. From the research above, it can be concluded that the treatment of fixed assets at PT. Citra Fitri Muda is not fully in accordance with Generally Accepted Accounting Principles.

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