PERLAKUAN AKUNTANSI AKTIVA TETAP BERDASARKAN STANDAR AKUNTANSI PADA YAYASAN STEPPING STONES BALI

The purpose of this study is to apply fixed asset accounting by compiling a fixed asset card based on PSAK No.16 and ISAK 35 at the Stepping Stones Bali Foundation. The results of the study concluded that the Stepping Stones Bali Foundation did not record accounting on all fixed assets they owned. This is because donors do not list the value of the goods they donate, and the Stepping Stones Bali Foundation does not make assessment of the donations of their goods they receive. This study applies accounting for fixed assets of the Stepping Stones Bali Foundation in accordance with PSAK No. 16 and ISAK 35.