Implementation of Fixed Asset Accounting at PT. Makassar Sarana Permai

This research aims to determine the application of fixed asset accounting at PT. Makassar Sarana Permai. The types of data used in this research are qualitative data and quantitative data. The data sources used are primary data and secondary data. The analytical method used is descriptive. The research results show that PT. Makassar Sarana Permai has implemented fixed asset accounting based on PSAK No. 16 in terms of classification and characteristics, recognition, measurement upon recognition, measurement after recognition, depreciation, termination and disposal, as well as disclosure and presentation in financial statements. Nurlaila Hasmi | Rahma | Nurjanna "Implementation of Fixed Asset Accounting at PT. Makassar Sarana Permai" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-6 , December 2023, URL: https://www.ijtsrd.com/papers/ijtsrd61272.pdf Paper Url: https://www.ijtsrd.com/economics/accounting/61272/implementation-of-fixed-asset-accounting-at-pt-makassar-sarana-permai/nurlaila-hasmi