ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA KOPERASI UNIT DESA (KUD) LANGGENG  KABUPATEN KUANTAN SINGINGI

Windi Respiani Wandari; Yul Emri Yulis; M.Irwan

Windi Respiani Wandari Universitas Islam Kuantan Singingi
Yul Emri Yulis
M.Irwan

Keywords: accounting treatment, fixed assets, PSAK No. 16

Abstract

This research ainms to find out how fixed assets acounting is treated regarning calssfication, measurement, depreciation, termination/disposal, recorgnition, disclousere, and presentation in the langgeng village unit coorperative , kuantan singingi regency so that this researce will provide result on whearther the accounting treathment of fixed assets in is accourdance PSAK No. 16 of 2018.

This research uses a qualitative descriptive anlysis method. Namely, a comprehensive description of the fixed asset accounting policy appliied to fixed assets in the langgeng Village Unit Coorperative , Kuantan Singingi Regency and compared with PSAK No. 16.

Based on the result of this research, it showh that the classification of measurement , depreciation, termination/disposal, recorgnition, disclosure and presentation of the Langgeng Village Unit Coorperative , Kuantan Singingi Regency accordance with PSAK No. 16 of 2018. Only measurement are not in accordance with PSAK No. 16.

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