Analisis Akuntansi Aset Tetap Pada Cv. Shaqila Artha Jaya Di Simpang Empat Panam Pekanbaru

Puspita, Anisa (2019) Analisis Akuntansi Aset Tetap Pada Cv. Shaqila Artha Jaya Di Simpang Empat Panam Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Assets remain assets owned by the company and are used continuously in their business activities. As well as these fixed assets usually consist of land, buildings, machinery, equipment, and vehicles that have a physical form and are durable. Assessment carried out on CV. Shaqila Artha Jaya at Simpang Empat Panam Pekanbaru aims to determine the accounting for fixed assets conducted by the company in accordance with generally accepted principles, as an addition to insight into the accounting treatment of fixed assets and as a consideration or input for the company. Analysis of the data used in this study is a descriptive method that is comparing data that has been collected with relevant theories and then taken or drawn a conclusion and suggestion. The type of data used is primary data, namely data obtained from the company in the form of company policies regarding fixed assets and secondary data, namely data obtained by collecting data from companies in the form of income statements, balance sheets, asset and depreciation lists, and company activities or activities obtained from administration and finance. Based on the results of the research conducted, the accounting treatment of fixed assets on CV. Shaqila Artha Jaya at the Pekanbaru Panam Four Junction is not yet in accordance with generally accepted accounting principles.

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