Fixed Asset Accounting Analysis at PT. PLN (Persero) Sulawesi Through PSAK No.16 Approach

Nurfajrin Ershalsabila Erwin(1*), Abdul Rijal(2), Hariany Idris(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This study aims to determine whether the application of Fixed Asset Accounting at PT PLN (Persero) UIP3B Sulawesi is in accordance with PSAK No. 16.This study used the f quality method. The variable of this study is the application of PSAK No.16 in Fixed Asset Accounting of PT PLN (Persero) UIP3B Sulawesi. The population of this study is information from types of fixed assets related to fixed asset accounting at PT PLN (Persero) UIP3B Sulawesi, while the sampling in this study is 1 type of fixed assets from fixed asset accounting that occurs in 2022. Data collection is carried out by observation techniques, primary data and documentation. Data is analyzed by the descriptive method of the analyst.

Keywords


Fixed Assets; PSAK No.16

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References


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