Perlakuan Akuntansi terhadap Aktiva Tetap Sesuai Psak Pasal 16 & 17 Serta Hubungannya dengan Efisiensi pada PT.Perkebunan Nusantara II Tanjung Morawa

Abstract

This research aims to identify and evaluate whether the accounting treatment of fixed assets PT.Perkebunan Nusantara II TanjungMorawaKebun Bandar Klippa Company in accordance with PSAK No.16 and 17 and has been efficient. The type of data usedare primary data that is obtained directly from PT.Perkebunan Nusantara II TanjungMorawakebun Bandar Klippa and secondary data is obtained by the books, the writings of the publication of the research object from lecturer that related to fixed asset accounting.Research methods used in this research is descriptive and comparative methods. The results of this study is that the accounting treatment of fixed assets owned by PT.Perkebunan Nusantara II TanjungMorawaKebun Bandar Klippa in accordance with PSAK no.16 and 17 and has efficient. Key word : Fixed Assets, Classification of fixed assets, Acquisition of fixed assets, Depreciation of fixed assets, Fixed assets on the balance sheet presentation, Efficiency.