Analisis Penerapan Akuntansi Aset Tetap Pada PT. Zaman Teknindo Kota Pekanbaru
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Institusion
Universitas Islam Riau
Author
Andriyani, Kiki
Subject
HF5601 Accounting
Datestamp
2022-05-13 10:00:14
Abstract :
This research was conducted at PT. Age Teknindo Pekanbaru which is located on Jl. Permadani Raya II Nk B6-B8, Handsome Pomegranate, Pekanbaru. PT. Zaman Teknindo Pekanbaru is a company engaged in construction, namely tower maintenance. The purpose of this study was to determine the accounting treatment of fixed assets applied by the company in accordance with Generally Accepted Accounting Principles. The method used for this research is a descriptive method, which is to compare the actual situation with the theories that are relevant to the related problem. The technique of collecting data and other information is done by interview and documentation. Based on research conducted on the company, several problems were found related to fixed assets, namely: depreciation of fixed assets, expenses during the use of fixed assets, elimination or termination of fixed assets and presentation of fixed assets. Based on the research conducted, it can be concluded that the accounting treatment of fixed assets carried out by the company is not in accordance with generally accepted accounting principles.
This research was conducted at PT. Age Teknindo Pekanbaru which is located on Jl. Permadani Raya II Nk B6-B8, Handsome Pomegranate, Pekanbaru. PT. Zaman Teknindo Pekanbaru is a company engaged in construction, namely tower maintenance. The purpose of this study was to determine the accounting treatment of fixed assets applied by the company in accordance with Generally Accepted Accounting Principles. The method used for this research is a descriptive method, which is to compare the actual situation with the theories that are relevant to the related problem. The technique of collecting data and other information is done by interview and documentation. Based on research conducted on the company, several problems were found related to fixed assets, namely: depreciation of fixed assets, expenses during the use of fixed assets, elimination or termination of fixed assets and presentation of fixed assets. Based on the research conducted, it can be concluded that the accounting treatment of fixed assets carried out by the company is not in accordance with generally accepted accounting principles.
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