Abstract

Assets still have sufficient material value in the financial statements and are an important part in
supporting cooperative operations. Therefore cooperatives need to implement fixed asset accounting
policies in accordance with the Entity Financial Accounting Standards without Public Accountability
(SAK-ETAP) No.15. This study aims to obtain empirical evidence and analyze the accounting
treatment of fixed assets applied to the co operatives of PT. Pisma Putra Textile. The research method
used is descriptive method with a qualitative approach and data collection techniques by means of
field studies and literature. The types of data used in the study are primary data and secondary da ta.
After an analysis of the results of interviews and searches for documents related to the classification of
fixed assets, the recognition and presentation of assets can still be known that the cooperative PT.
Pisma Putra Textile has not applied the treatment of its fixed assets in accordance with the Entity
Financial Accounting Standards without Public Accountability (SAK-ETAP) No.15.
Keywords: Classification of fixed assets, Recognition, Presentation, SAK-ETAP No.15.