ANALISIS PENERAPAN AKUNTANSI AKTIVA TETAP IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 16 PADA PERUSAHAAN DAERAH AIR MINUM KOTA BALIKPAPAN

Puspa Dewi Ayu Mawarni; Dr. H. Sabri Nurdin, S.E., M.M.; Ratna Wulaningrum, S.E., M.Si.

Puspa Dewi Ayu Mawarni
Dr. H. Sabri Nurdin, S.E., M.M.
Ratna Wulaningrum, S.E., M.Si.

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Keywords: Fixed Assets, PDAM Balikpapan City, Statement of Finance Accounting Standard Number 16

Abstract

The purpose of this research is knowing how the application of Statement of Finance Accounting Standard Number 16 in PDAM Balikpapan City. The approach taken in this thesis is to use a descriptive research approach where this method is used to see and describe the state of the company systematically, and then analyze it so that it can provide suggestions for the future, data collection techniques, namely interviews and documentation. This research was held in Perusahaan Daerah Air Minum Balikpapan City, St. Ruhui Rahayu 1. Based on the research, PDAM Balikpapan City is fully presented what Statement Of Finance Accounting Standar Number 16 saying.