Abstract:
The purpose of this study was to determine the fixed asset accounting
treatment applied by PT Bintang Inti Gelora Makassar and then compared with
PSAK No.16. This study used a comparative qualitative method. Data collection
techniques used in this study are observations by holding direct observations on
company activities concerning the determination of fixed asset treatment,
interviews by conducting direct interviews and documentation by collecting data
in the form of documents needed both from the library and from PT Bintang Inti
Gelora Makassar.
The type of data used were qualitative data and quantitative data. The
hypothesis was that the application of PSAK 16 accounting standards was not in
accordance with the fixed asset treatment at PT Bintang Inti Gelora Makassar.
