Analisis Akuntansi Aset Tetap Pada Pt. Lintas Riau Prima Pekanbaru

Fiani, Fhatika (2018) Analisis Akuntansi Aset Tetap Pada Pt. Lintas Riau Prima Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

PT. Lintas Riau Prima is a private company engaged in the Agents and Transportation of Pertamina's Diesel Fuel (HSD) Industry and supporting business activities / construction industry services in the field of oil and gas. The fixed assets owned by the company consist of office inventory and equipment and vehicles. The formulation of the problem in this study is: How the application of fixed asset accounting and asset reporting remains at PT. Lintas Riau Prima. The purpose of this study is to find out the application of fixed asset accounting regarding the determination of acquisition prices, depreciation of assets, treatment of fixed assets regarding expenses after the acquisition period, the release of fixed assets and the presentation of fixed assets in the balance sheet applied to PT. Lintas Riau Prima. From the research conducted, conclusions were obtained, namely the policy of PT. Lintas Riau Prima does not record all costs that are components of the fixed asset acquisition price as an increase in acquisition prices. The company calculates depreciation expenses using the straight-line method. Depreciation calculations made by the company have not paid attention to the time of acquisition of fixed assets. The company does not distinguish between capital expenditure and revenue expenditure. In the case of the disposal of fixed assets, the company does not abolish fixed assets that are no longer used. Overall it was concluded that the implementation of asset assets remained at PT. Lintas Riau Prima is not yet in accordance with the Generally Accepted Accounting Principles.

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