Analisis penerapan PSAK 16 (revisi 2011) "Aset Tetap" dan PSAK 10 (revisi 2010) "pengaruh perubahan kurs valuta asing terhadap pelaporan keuangan" di perusahaan penerbangan : studi Kasus di PT "XYZ" = An analysis of PSAK No. 16 (Revised 2011) "Property, Plant and Equipment" and PSAK 10 (Revised 2010) "the effect of changes in foreign exchange rate" implementation in effect through airline financial reporting : case study in PT "XYZ"