Analisis Penerapan Akuntansi Aset Tetap Pada PT. Sumber Pembangunan Abadi Kabupaten Indragiri Hilir

Assidiqi, Muhammad Reza (2021) Analisis Penerapan Akuntansi Aset Tetap Pada PT. Sumber Pembangunan Abadi Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

The aim is to determine the suitability of the implementation of fixed asset accounting at PT. Sources of Eternal Development in Indragiri Hilir Regency with Generally Accepted Accounting Principles. This research was conducted at PT. Sources of Eternal Development in Tembilahan City, Indragiri Hilir Regency. Researchers used qualitative methods, types and sources of data in the form of primary data, namely the results of interviews and secondary data, namely data that is already available in the company such as financial statements, receipts, etc. Data collection techniques with interview and documentation methods. Data analysis used in this research is descriptive method. The results of the study can be concluded that the acquisition cost of property, plant and equipment is recorded and valued based on the cost plus costs incurred from the purchase process until the fixed assets are ready for use. Fixed asset depreciation accounting treatment at PT. The company's Perpetual Development Source does not take into account depreciation and accumulated depreciation of fixed assets. Expenditures on fixed assets have not been classified into capitalized and non-capitalized expenditures. The disposal of fixed assets has not reclassified fixed assets that have been damaged into other assets or removed them from the list of fixed assets. Thus it can be concluded that the implementation of fixed asset accounting at PT. The source of eternal development in Indragiri Hilir Regency is not yet in accordance with generally accepted accounting principles.

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