Jurnal Riset Ekonomi dan Akuntansi
Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI

Analisis Perlakuan Akuntansi Aset Tetap dan Penyajiannya pada Laporan Keuangan PT Tanjung Migas (Spbu 14.203.159) Kabupaten Deli Serdang Sumatera Utara

Sastra Karo-Karo (Unknown)
Asriyati Asriyati (Unknown)
Sudarsono Sudarsono (Unknown)
Samuel Sinurat (Unknown)

Article Info

Publish Date
30 Dec 2023

Abstract

This research discusses fixed asset accounting at PT Tanjung Migas (SPBU 14.203.159). The purpose of this research is to determine the compliance of fixed asset accounting applied by PT Tanjung Migas (SPBU 14.203.159) in Deli Serdang Regency with the Financial Accounting Standards for Entities without Public Accountability No. 15 of 2009. The data used in this research are primary data and secondary data. The data collection techniques used are interviews and documentation, and the data processing technique in this research is descriptive analysis method. The results of this research indicate that the implementation of fixed asset accounting at PT Tanjung Migas (SPBU 14.203.159) in Deli Serdang Regency is in accordance with the Financial Accounting Standards for Entities without Public Accountability No. 15 of 2009.

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Journal Info
Jurnal Riset Ekonomi dan Akuntansi
Website

Abbrev

JREA

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...