Accounting Treatments of Fixed Assets on Financial Statement Based on PSAK 16 of 2016 at PT ITDC Nusantara Utilitas

Metasari, Ni Komang Arin and Susanti, Jeni and Mahayana, I Dewa Made (2022) Accounting Treatments of Fixed Assets on Financial Statement Based on PSAK 16 of 2016 at PT ITDC Nusantara Utilitas. Repositori Politeknik Negeri Bali.

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Abstract

PT ITDC Nusantara Utilitas supports the development of The Mandalika Area by participating in the smoothrunning of operational needs, especially related to meeting the needs of fuel availability. One of the supporting factors in the com-pany's operational activities is fixed assets. Based on observations, it was found that PT ITDC Nusantara Utilitas has The Mandalika gas station that has been operating but in the company's financial statements unaudited in 2021 the fixed as-sets of The Mandalika Gas Station is still recorded in the settlement, so there has been no shrinkage of the The Mandalika gas station building. The secondary data in this study is data obtained from the source and does not need to be repro-cessed by the author. Secondary data collected by researchers includes 2021 financial statements including financial posi-tion statements and 2021 income statements at PT ITDC Nusantara Utilitas. The data analysis technique in this study uses qualitative descriptive analysis. The results of this study show that the accounting treatment of fixed assets at PT ITDC Nusantara Utilitas is not in accordance with PSAK 16, because at the time of recognition to disclosure for fixed assets there are assets that should have been recognized as fixed assets but until now are still recognized as assets in settlement.

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