ASSET ACCOUNTING TREATMENT ANALYSIS STAY AT THE RAFFLES CITY HOTEL BENGKULU CITY

Abstract

The problem that occurs at Raffles City Hotel is that there are still many fixed assets that are not classified by type, the company should record these assets as fixed assets. The purpose of this study was to analyze the accounting treatment of the fixed assets of the Raffles City Hotel Bengkulu City. The data collection method uses interviews and unstructured documentation. The analytical method used is descriptive comparative method. The data is qualitative in nature. The results of the research conducted were the accounting treatment of fixed assets at the Raffles City Hotel, Bengkulu City. In accordance with the applicable statement of financial accounting standards PSAK No 16 of 2018. In PSAK No. 16 regarding fixed assets, the distribution of fixed assets, initial recognition of fixed assets, measurement of fixed assets, preparation of fixed assets, termination and disposal of fixed assets, presentation of fixed assets in financial statements, derecognition, disclosure, transitional provisions, effective date and withdrawal . It can be seen that many of the fixed assets acquired by Raffles City Hotel did not record fixed assets by type as fixed assets. The author gives advice to the Raffles City Hotel Bengkulu City regarding fixed assets, all assets owned should be recorded as fixed assets so that there are no misunderstandings.