Analisis Perlakuan Akuntansi Aset Tetap Pada Koperasi Serba Usaha Manda Group Berdasarkan PSAK No.16

  • Wahyu Hidayati STIE Widya Gama Lumajang
  • Noviansyah Rizal STIE Widya Gama Lumajang
  • Muchamad Taufiq STIE Widya Gama Lumajang


In this study have the purpose of analyzing the accounting treatment of fixed assets in Amanda Cooperation Groups with PSAK No.16, this research uses descriptive quantitative menthods. The type of data used is internal data and secondary data seurces. The object of this research the cooperative Manda Group is financial institution. The results of the study show that, there is still a discrepancy in the accounting treatment of fixed assets with PSAK No.16, such as land and building records in the list of fixed assets, the collection of assets that are not separated between fixed assets charged with fixed assets that can be depreciated, calculation of depreciation policies that are not consistent from years, and the calculation of misstatements that affect company profits.