Analisis Penerapan Akuntansi Aset Tetap Pada PT Adil Utama Pekanbaru

Yohanna, Cindy (2022) Analisis Penerapan Akuntansi Aset Tetap Pada PT Adil Utama Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research and writing is to determine the suitability of the application of fixed asset accounting by PT ADIL UTAMA but in accordance with generally accepted accounting principles. The types of data collected in this study are Primary Data and Secondary Data. Data collection techniques using Interview and Documentation techniques, with data analysis the author uses descriptive analysis. From the result of the research that the author did, it can be seen that : 1) The company has not fully and consistenly applied generally accepted accounting principles in terms of cost recognition, 2) The companyhas not written off fixed assets that have been declared damaged and cannot be reused, 3) The company distinguishes expenses over the period of use of fixed assets. 4) The presentation of fixed assets in the balance sheet is not in accordance with generally accepted accounting principles. Based on the research conducted, it can be concluded that the application of fixed asset accounting for PT ADIL UTAMA is not in accordance with Generally Accepted Accounting Principles.

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