Ananda, Refky Anugrah (2023) Analisis Penerapan Akuntansi Aset Tetap Pada Pt. Deco Internusa Cemerlang Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

PT. Deco Internusa Cemerlang Pekanbaru is a company operating in the electrical services sector. This company has fixed assets consisting of buildings, vehicles, business equipment and office equipment. The purpose of this research is to determine the suitability of implementing fixed asset accounting at PT. Deco Internusa Cemerlang Pekanbaru with Generally Accepted Accounting Principles. This research was carried out at PT. Deco Internusa Cemerlang Pekanbaru. The author uses qualitative methods. The types of data that will be collected in this research include Primary Data and Secondary Data. Data collection techniques in this research are interviews and documentation. After all the data was collected, the data was analyzed using descriptive methods. Based on the research results, it was found that the cost of acquiring fixed assets is recognized and assessed based on the acquisition cost plus costs incurred from the purchasing process up to the availability for use of the fixed assets. Accounting treatment of depreciation of fixed assets at PT. Deco Internusa Cemerlang does not pay attention to the acquisition date of fixed assets, thereby affecting the depreciation and accumulated depreciation of fixed assets. The company has not differentiated between capital expenditure and revenue expenditure. The company does not write off or dispose of fixed assets that are no longer used in accordance with financial accounting standards. Overall it can be concluded that the application of fixed asset accounting at PT. Deco Internusa Cemerlang is not in accordance with Generally Accepted Accounting Principles.

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