PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO
Going Concern : Jurnal Riset Akuntansi
View Publication Info| Field | Value | |
| Title |
PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO
|
|
| Creator |
Chandra, Vionalisa
Ilat, Ventje Kalalo, Meily Y. B. |
|
| Subject |
application; accounting; fixed asset; PSAK No. 16
|
|
| Description |
Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to determine how the recognition, measurement, and presentation of accounting for fixed assets based on PSAK No. 16 at the Arviel Gorontalo Hotel. This study uses qualitative approach that compares the actual situation with relevant theories related to the problem. The data obtained is the result of interviews and documentation. Analysis is done by comparing the financial statements of the Arviel Gorontalo Hotel with PSAK No. 16. The results show that the Arviel Hotel Gorontalo has not fully implemented the accounting for fixed assets in accordance with PSAK No. 16.
|
|
| Publisher |
Universitas Sam Ratulangi
|
|
| Contributor |
—
|
|
| Date |
2020-08-12
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
|
| Format |
application/pdf
|
|
| Identifier |
https://ejournal.unsrat.ac.id/index.php/gc/article/view/30061
10.32400/gc.15.3.30061.2020 |
|
| Source |
GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 15, No 3 (2020); 399-404
2686-4215 1907-9737 |
|
| Language |
eng
|
|
| Relation |
https://ejournal.unsrat.ac.id/index.php/gc/article/view/30061/29108
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30061/611 https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30061/614 https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30061/612 https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30061/613 https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30061/615 |
|
| Rights |
Copyright (c) 2020 Vionalisa Chandra, Ventje Ilat, Meily Y. B. Kalalo
|
|
