EKONOMIKA45
Vol. 8 No. 1 (2020): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan

PERLAKUAN AKUNTANSI ATAS PENYUSUTAN ASET TETAP DALAM PENYAJIANNYA PADA LAPORAN KEUANGAN (Studi Kasus pada PT. Karya Lestari di Sidoarjo)

Heri Toni Hendro Pranoto (Universitas 45 Surabaya)
Abdurrahman Saleh Bin Agil (Universitas 45 Surabaya)

Article Info

Publish Date
01 Dec 2020

Abstract

Fixed assets are long-term assets or assets that are relatively permanent. They are tangible assets because they are physically visible. The purpose of this study is to determine which method of depreciation of fixed assets is more appropriate for PT. Karya Jaya Lestari Sidoarjo. The method used in this research is descriptive qualitative method. The results of this study indicate that the companies concerned have not implemented a depreciation method in accordance with the type of business of the company concerned. Therefore, this study provides suggestions and reconstructs the depreciation of fixed assets in accordance with the type of business of the company concerned, which can provide a fair presentation of the depreciation method for fixed assets in the financial statements.

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Journal Info
EKONOMIKA45
Website

Abbrev

ekonomika

Publisher

Universitas 45 Surabaya

Subject

Economics, Econometrics & Finance

Description

Ilmu Manajemen, Ilmu ekonomi, Manajemen Pemasaran, Manajemen Informatika Terapan, Manajemen Bisnis, Manajemen Informatika Terapan, Ekonomi Bisnis, Sistem Informasi Bisnis, Ilmu Komputer ...