Analisis Perlakuan Akuntansi Aset Tetap Menurut PSAK No.16 (Revisi 2011) di RSU Pancaran Kasih Manado
Abstract: Fixed assets has an
important role to prop up the course of company operational activities,
therefore the right policy of the fixed assets management is needed to maximize
the role of the fixed assets. On this situation, accounting policy of the fixed
assets as an information tools about fixed assets is really needed by the
decision maker.
RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation
that provided service like a public health facilities. Land, building, vehicle,
medical and non medical tools are the
fixed assets that owned by company and very important to propped the course of
company operational activities.
This research aim for analyze the accounting treatment for fixed assets
at RSU Pancaran Kasih Manado, whether it has in accordance with the statement
of financial accounting standard No. 16 (revised 2011) about fixed assets..
The method of research used is descriptive analyze method with the
purpose to give an illustration or description about a situation in an
objective manner. To compile data necessary, writer used the technique of
gathering data like an interview and documentation. The kind of data that used
are primary data and secondary data.
From the result of research can be deduced that in operated accounting
activity, the company has following provisions on PSAK No. 16 (Revised 2011)
about fixed assets. On the application, the company distinguish the kind of
fixed assets and the achievement method, that is cash purchase, construction,
or donation, shrinking the fixed assets used straight line method, halt the
fixed assets that is not used, removed the fixed assets from own list and take
it off by abrogation and annihilation. But on the disclosure, the company not
apply the accounting treatment of fixed assets altogether like that PSAK No. 16
(Revised 2011).
Penulis: Paulina Amanda
Sadondang, Jullie J Sondakh, Novi Swandari Budiarso
Kode Jurnal: jpakuntansidd150805
