Analisis Sak Etap Nomor 15 Atas Aset Tetap Pada Pt Endah Tirta Femina

Abstract

Accounting is the art, science and process of identifying, measuring, classifying, recording and reporting information that enables decision making for interested parties within a certain period. The research objective was to determine the appropriateness of fixed asset treatment at PT. Endah Tirta Femina with SAK ETAP Number 15. The method used is a qualitative approach, namely, descriptive analysis which aims to get a clearer and more detailed picture of a situation based on the data or information that has been obtained. Based on the results and discussion that have been put forward in the previous chapter, in this chapter the writer concludes that the application of fixed asset accounting at PT. Endah Tirta Femina Pekanbaru has not fully complied with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).