Mulya, Rani Hira (2023) Analisis Akuntansi Aset Tetap Pada Cv Abadi Jaya Duri Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine the suitability of fixed asset accounting treatment at CV Abadi Jaya Duri, Bengkalis Regency, in accordance with PSAK 16 and generally accepted financial accounting standards. The discussion in this reasearchis about how CV Abadi Jaya record the acquisition price of fixed assets, depreciation of fixed assets, disposal and retirement of fixed assets, and expenses after acquisition of fixed assets.The data collection technique used in this research is interview and documentation. In analyzing the data, the writer used a descriptive method where the data and information obtained were then analyzed, compared with existing theories, and thengiven a conclusion. From the results of the research that has been done, the authors conclude that the accounting treatment of fixed assets at CV Abadi Jaya Duri Bengkalis Regency is still not in accordance with Financial Accounting Standards No. 16 (PSAK 16), such as expenses after acquisition of fixed assets, depreciation of fixed assets, disposal of fixed assets, and retirement of fixed assets.

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