ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT BINTANG INTI GELORA MAKASSAR
AYU ASTUTI.S.2020.Scription analysis of fixed asset accounting treatment at PT Bintang Inti Gelora Makassar guided of by Dr. Muhlis Ruslan, S.E., M.Sc and Ripa Fajarina L, S.E., M.Sc., Ak., CA.
The purpose of this study was to determine the fixed asset accounting treatment applied by PT Bintang Inti Gelora Makassar and then compared with PSAK No.16. This study used a comparative qualitative method. Data collection techniques used in this study are observations by holding direct observations on company activities concerning the determination of fixed asset treatment, interviews by conducting direct interviews and documentation by collecting data in the form of documents needed both from the library and from PT Bintang Inti Gelora Makassar.
The type of data used were qualitative data and quantitative data. The hypothesis was that the application of PSAK 16 accounting standards was not in accordance with the fixed asset treatment at PT Bintang Inti Gelora Makassar.