Penerapan PSAK No. 16 dan 17 tentang Aktiva Tetap pada PT. Askes (Persero) Cabang Utama Medan

Abstract

The research aims to know how to do the PSAK No. 16 and 17 about fixed assets in the PT. Askes (Persero) Cabang Utama Medan. Research method which is writer use in this research is use historical research type, and used by data type is primary data and secondary data, data collecting procedure in this research through documentation interview, and also method analyse used by data is deskripsi method. The result of research show that the company had to do the PSAK No. 16 and 17 about fixed assets, in its activity the company had translated and devided kind of fixed assets and method of geting the fixed assets, that are methode of cash purchases or by develope alone, for the value of accumulation with straight line methode , for stoped or eliminated the fixed assets, the all direction must be know about it and all of about the report for monthly, thirdhly, annually.