Open AccessEVALUASI PENERAPAN AKUNTANSI ATAS ASET TETAP (KONTAINER) PADA PT MERATUS LINE CABANG BITUNG
Author(s) -
Rumayar Angela Natesha Helen,
David Paul Elia Saerang,
Sonny Pangerapan
Publication year - 2017
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.12.2.18586.2017
Subject(s) - fixed asset , accounting , financial statement , business , accounting information system , financial accounting , documentation , asset (computer security) , income statement , statement (logic) , accounting management , financial statement analysis , balance sheet , finance , audit , financial analysis , economics , computer science , computer security , production (economics) , political science , law , macroeconomics , programming language
Fixed assets are the most instrumental in supporting the operational activities of the company, fixed assets are used to run the business operations of the company to produce goods or services. Therefore, it is necessary to apply a fixed asset accounting to avoid the occurrence of errors that will affect the financial statements for financial statement information will impact as a decision-making material. The purpose of this research is to know the company's policy regarding the application of fixed asset accounting based on Statement of Financial Accounting Standards. The analytical method used by the author is descriptive analysis with qualitative approach, using direct interview technique, documentation and email. From the results of the study can be concluded that the company run accounting activities guided by accounting policies that have led to Statement of Financial Accounting Standards about fixed assets.Keywords : Fixed Assets, Statement of Financial Accounting Standards