FIXED ASSET ACCOUNTING APPLICATION IN REGIONAL DRINKING WATER COMPANY

  • Kristiya Sri Wardani STIE Widya Gama Lumajang
  • Neny Tri Indrianasari STIE Widya Gama Lumajang
  • Mimin Yatminiwati STIE Widya Gama Lumajang
Keywords: Fixed Assets, PSAK No. 16

Abstract

This study aims to analyze the application of fixed asset accounting in the Pocong Regional Water Supply Company. Fixed assets are one important component in the company, both in terms of value and in terms of order to support its operational activities. For this reason, a very good plan and supervision is needed in determining a policy for applying fixed asset accounting based on PSAK No. 16. The purpose of this research is to find out and analyze how the application of fixed asset accounting in the Pocong Drinking Water Regional Company. Pocong Sumber Drinking Water Regional Company is one of the Regionally Owned Enterprises that is engaged in the distribution of clean water to the general public, established with the aim of carrying out excellent drinking water services and has the aim of making a profit or profit. The method in this study uses descriptive analysis techniques using quality research. Based on the results of the study, that the Regional Water Company has not fully implemented PSAK No. 16. this is because there are several characteristics of fixed assets of regional water companies that are not included in PSAK No. 16. The company should be more careful in applying its fixed asset accounting based on PSAK No. 16.

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Published
2020-09-26