Perlakuan Akuntansi Aset Tetap Pada PT. Tripatra Engineers And Constructors Tbk

Abstract

The purpose of this research is to find out how to recognize, measure the time of recognition, depreciation, derecognition and presentation and disclosure of fixed assets at PT Tripatra. The research method is qualitative. Data collection techniques with documentation. The results of the study found that 1) Every purchase / acquisition of fixed assets brings future economic benefits. Besides being used for the company's operational activities, these fixed assets can also be leased. 2) Cost, direct attribution and estimated cost of dismantling are included in the cost elements of the fixed assets recognized by PT Tripatra. 3) PT Tripatra follows the depreciated cost model. Accordingly, major renovations to fixed assets will not be capitalized. 4) Each sale, disposal and retirement of PT Tripatra's fixed assets must be proposed using the “Asset Master Form.†5) Fixed assets are disclosed in the financial statements at cost less accumulated depreciation and accumulated impairment losses and depreciation are recognized using the straight-line method. After calculating the residual value based on the estimated usefulness of property, plant and equipment, PT Tripatra presents different asset groups separately such as land, buildings, office inventory, buildings and machines which are stated in detail in the notes to the financial statements. And fixed assets are presented in the financial statements based on cost.

Keywords : Fixed Assets, Depreciation, PSAK 16