Nancy Octavini Primary Author 1462401037 Additional Author mixed material bibliography Pustaka Politeknik Caltex Riau 2018 id Indonesia

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Jumlah Halaman : 71 | Ukuran : 21x15 cm ABSTRACT The purpose of the research is to determine how the implementation of PSAK 16 (2015 adjustment) to the fixed assets at PT Synergi Agroniaga Abadi Pekanbaru. Research method used is qualitative method. The accounting policy for the fixed asset at PT Synergi Agroniaga Abadi Pekanbaru is still not in accordance with PSAK No.16 (2015 Adjustment) except for the recognition of fixed assets and measurement after recognition of fixed assets. In the subsequent measurement of fixed assets, there was a correction in the value of land and buildings because the acquisition of land and buildings was not separated before. Since the company was established, the company has never reviewed the residual value and useful life of the assets so that many of its fixed assets are fully depreciated but still usable. For this purpose, the residual value and useful life of assets and correction journal are reviewed. The Company chose to apply the revaluation model as a measurement after the recognition of fixed assets for the fiscal year beginning in 2017. The fair value of the revaluation is based on market observation. After revaluation, a revaluation surplus of Rp 491.990.650 and an asset loss of Rp 68.251.394 were obtained. The Company never discloses its fixed assets so the correction is made by making a disclosure of fixed assets based on PSAK 16 (2015 Adjustment). Keywords : Fixed Assets, PSAK 1 PA Akuntansi PA AKT Politeknik Caltex Riau Politeknik Caltex Riau PA AKT PA1462401037 Perpustakaan PCR (Rak R) 9294 2019-03-21 00:00:00 2021-07-05 10:21:24 machine generated