Analisis Penerapan Akuntansi Aktiva Tetap Pada PT. Sinar Maju Agung Di Medan

Lestari, Kiki (2020) Analisis Penerapan Akuntansi Aktiva Tetap Pada PT. Sinar Maju Agung Di Medan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at PT SINAR MAJU AGUNG in Medan. The purpose of this research is to find out how the suitability of the application of fixed asset accounting at PT SINAR MAJU AGUNG. Types and sources of data used are primary data and secondary data. Data collection techniques namely by means of interviews and documentation, the authors use descriptive methods. The results of this study indicate that PT Sinar Maju Agung in Medan in determining the acquisition price is correct, but in its presentation on the list of fixed assets and the balance sheet does not separate between asset leases and non-lease assets. In calculating depreciation, the company only counts until November. In recording the disposal of fixed assets, the company does not write-off on the list of fixed assets. From the results of the above research it can be concluded that the application of fixed asset accounting at PT Sinar Maju Agung in Medan is not yet fully in accordance with General Accepted Accounting Principles. Therefore the authors suggest that companies pay attention to the recording of fixed assets of the company with General Accepting Accounting Principles.

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