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All Journal Cakrawala Pendidikan EL-MUHASABA Jurnal Keuangan dan Perbankan Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JRMSI - Jurnal Riset Manajemen Sains Indonesia Management and Economics Journal (MEC-J) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT The Indonesian Journal of Accounting Research International Journal Of Science, Technology & Management (IJSTM) International Journal of Economy, Education and Entrepreneurship (IJE3) Rengganis Jurnal Pengabdian Masyarakat Journal of Applied Business, Taxation and Economics Reseach Social Science Studies International Journal of Humanities Education and Social Sciences International Journal of Social Science, Education, Communication and Economics Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Educational Analytics Journal of Finance and Business Digital (JFBD) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Governors Literacy : International Scientific Journals of Social, Education, Humanities International Journal of Business and Applied Economics (IJBAE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) MILRev: Metro Islamic Law Review Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Business and Quality Research International Journal of Technology and Education Research International Research Journal of Business Studies IJHABS Global Management: International Journal of Management Science and Entrepreneurship Jurnal Pendidikan dan Sosial Humaniora Brilliant International Journal of Management and Tourism
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EVALUASI KEPATUHAN PERLAKUAN AKUNTANSI ASET TETAP ENTITAS TERHADAP PSAK 16 PT. FM Marsha Adelia Yolina; Nurika Restuningdiah; Diantoro Tanner Kusuma Than
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.7601

Abstract

One of the factors that influence the success of a company's operations is assets. The larger the company grows, the more assets are needed for its smooth operations. Fixed assets must be managed to maximize operational benefits and ensure investment funds are in accordance with regulations. This study aims to review and analyze the application of fixed asset accounting at PT. Filtrona Manufacturing Indonesia by referring to the provisions of PSAK No. 16. One of the problems that still often occurs is that the measurement and disclosure of assets are not in accordance with PSAK No. 16. This study applies a qualitative approach with a descriptive method to obtain a more comprehensive understanding of the actual condition of the accounting system in the object studied. The main data is primary data obtained through interviews and direct observation in the company environment. Interview subjects were selected using a purposive technique to ensure the data obtained are relevant and significant. The research findings indicate that the accounting treatment of fixed assets at PT. Filtrona Manufacturing Indonesia is in accordance with the provisions stipulated in PSAK No. 16.
Co-Authors Abdul Wahab Shobiri Agung Winarno Agus Hermawan Alifah, Luthfi Nur AMELIA SETYAWATI, AMELIA Andrianto, Ahmad Anshori, Syaiful Apriana Rahmawati Arzaq, Ach. Littausil Aulia Azzardina Azeeta Nur Partiwi Budi Eko Soetjipto Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Diantoro Tanner Kusuma Than Djoewita Dodik Juliardi Dwi Jati, Fatma Eka Ananta Sidharta Endang Sri Andayani Eni Noviani, Eni Ery Tri Djatmika RWW Faizin, Moh Fitriyah Fitriyah Fulgentius Danardana Murwani Furqorina, Rizka Ghozali, Mohammad Syukri Ghozali Gunartin . Hadi, Zufli Amrullah Hanif Rani Iswari Helianti Utami Heri Pratikto Insani, Yogie Dana Khasanah, Midhatul Kono, Videl Remus Kumorowati, Indah Kusuma, Shafarina Dewi Livi Meiga Puteri Ludi Wishnu Wardana Lukmanasari, Herla M. Yogi Riyantama Isjoni Makaryanawati Marsha Adelia Yolina Meydinda Usman, Reza Muhammad Muhammad Nanang Choiruddin Muhammad, Akhya Rizki Munawaroh, Rianzah Nasrullah, Ahmad Happy Nita Safitri, Zara Novitasari Novitasari NUR INDRIANTORO Nur Izza, Virda NURYANTI, RIZKY Pratiwi, Galuh Aulia Prima Minerva Primasa Minerva Nagari Puji Handayani Puji Handayani Puji Handayati Purwianti, Ari Rahmawati, Tsania Rani Julia Pratiwi Rizky Firmansyah RIZKY NURYANTI Rohmatin, Yunia Rosi Andriani Rozi, Alfan Fakhrul Saiful Arif Sari Ayu Imaniyah Shafarina Dewi Kusuma Sri Pujiningsih Sugangga , Amelia Sukarsih Sukarsih, Sukarsih Suminar, Lintang Sunariyadi, Sunariyadi Sunaryanto Syafrozi Haqi Syaiful Anshori Syihabudhin Tjatur, Christian Umi Nadhiroh Vega Wafaretta Wahyuningsih, Yuli Yolanda Dhamayanti Yusuf Yusuf Zahroh, Ainun