Analisis Perlakuan Akuntansi Aset Tetap pada Koperasi Karyawan Kibar PT. PLN (PERSERO) Rayon Rivai Palembang

TOPAN PRATAMA, PUTRA (2016) Analisis Perlakuan Akuntansi Aset Tetap pada Koperasi Karyawan Kibar PT. PLN (PERSERO) Rayon Rivai Palembang. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The title of this final report is “Analysis of Fixed Assets Accounting Treatment in Kibar PT. PLN (PERSERO) Rayon Rivai cooperative employees”. Kibar PT. PLN (PERSERO) Rayon Rivai cooperative employees in Jalan Kapten A. Rivai No 37 Lantai 2 Palembang. The problems that author found in the company is not done giving the company the right account for fixed assets , an error in the depreciation of fixed assets and the company has not made termination of fixed assets that are not used . In this final report , data collection using several research methods such as literature method , observation and documentation. After analyzing the data obtained from the company , finding the error in depreciation in 2013 amounted to Rp21.111.644 , 2014 amounted to 29,088,304 , and in 2015 amounted to Rp15.628.825 . The suggestion are given for the problem are the company should give the right account for fixed assets, the company should evaluate fixed assets depreciation, and the company should terminate unused fixed assets.

Item Type: Thesis (Other)
Uncontrolled Keywords: Analysis, Fixed Assets, Depreciation
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Journal
Depositing User: Mr Bambang Anthony
Date Deposited: 25 Jul 2017 01:55
Last Modified: 25 Jul 2017 01:55
URI: http://eprints.polsri.ac.id/id/eprint/3753

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