Analisis Penerapan Akuntansi Aset Tetap Pada PT Nagamas Mitra Usaha

Hasibuan, Amalia (2022) Analisis Penerapan Akuntansi Aset Tetap Pada PT Nagamas Mitra Usaha. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the application of fixed asset accounting of PT Nagamas Mitra Usaha is in accordance with Generally Accepted Accounting Principles. The discussion in this study is about how PT Nagamas Mitra Usaha in determining the cost of fixed assets, depreciation of fixed assets, expenses after the acquisition of fixed assets, and the presentation of fixed assets in the financial statements. The research method used in this study is descriptive analysis where the data that has been obtained are analyzed and then compared with theories related to the problem to draw conclusions and suggestions. The results show that the company is still wrong in determining the acquisition price of fixed assets, the company does not pay attention to the date of acquisition of fixed assets so that it affects the calculation of depreciation, the company still does not distinguish between capital expenditures and revenue expenditures, and the presentation of fixed assets is still not in accordance with generally accepted accounting principles.

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