ANALISIS AKUNTANSI AKTIVA TETAP PADA PT. CERENTI SUBUR

Abstract

This study aims to analyze the accounting for fixed assets at PT. Cerenti Subur located on the Soriek River, Kuantan Hilir Sebrang District in accordance with PSAK No. 16. This research was conducted at PT. Cerenti Subur using a comparative descriptive method. There are two data sources in this study, namely primary data and secondary data. Data collection techniques used are interviews and observation. The data analysis method used is by comparing field findings with PSAK No. 16 at PT. Cerenti Subur. Overall results of this study indicate that the Fixed Assets Accounting Analysis conducted by the company PT. Fertile Cerenti is not in accordance with Statement of Financial Accounting Standards No. 16.