Analysis of Fixed Asset Accounting Treatment Accordance With PSAK 16 As The Implementation of SDGS No. 9 in Pg Kremboong

Fixed assets are an important role in company operations. Companies must be able to manage and use the economic resources that have been invested well,one form of investment is in the form of assets which are used to support the company operations.This research aims to analyze the treatment of fixed assets in accordance with PSAK 16 at the PG Kremboong object. Researchers analyzed treatments including asset recognition,asset measurement,asset depreciation,asset retirement and disposal,and asset presentation.This research uses qualitative methods,and the data collection techniques used are observation,interviews with financial staff and documentation in financial reports. The research results obtained are that PG Kremboong is in accordance with PSAK 16 guidelines.PG Kremboong recognizes that its fixed assets have a useful life of more than 1 year,the initial measurement of assets is through acquisition costs,subsequent measurements use the revaluation model after the assets are recognized,depreciation fixed assets in the company use the straight-line method.