PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO

Going Concern : Jurnal Riset Akuntansi

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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
 

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