Perlakuan Akuntansi Aktiva Tetap Dan Penerapan Metode Depresiasi Pada PT. Bakrie Sumatera Plantations, TBK
| Main Author: | Mellisa, Shanti |
|---|---|
| Other Authors: | Rustam |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/28710 |
Daftar Isi:
- PT. Bakrie Sumatera Plantations Tbk. is a company engaged in oil palm and rubber plantations. In order to achieve company goals that have been defined, companies need a variety of factors of production. One of the factors of production necessary to facilitate and streamline operational activities whose value is sufficiently large fixed assets. In preparing this thesis, the author discusses research on the method of depreciation of fixed assets. The purpose of this study was to determine whether the accounting treatment of fixed assets and depreciation method of fixed assets at PT. Bakrie Sumatera Plantations Tbk. are in accordance with Financial Accounting Standards. The research method that used writer is descriptive and deductive methods which collect data, organize, classify, interpret, process and analyze data to obtain a picture of the issues, based on logical thinking and generally accepted within the framework of decision making from the fact that is being observed, then giving advice on the basis of conclusions. While this type of data collected is the data that are qualitative and quantitative data consisting of primary and secondary data. Techniques of data collection in this study is library research (Library Research), the writing is done through library materials in the form of scientific writings, journals and research reports that have anything to do with the topic under study. After doing the analysis, it can be concluded that the method of depreciation is computed using the straight-line method (straight line method), based on the estimated useful lives of fixed assets.By using this method of calculation of depreciation expense will be the same each period during the useful both when calculated per month and per year. At the end of the period the company to reconcile the difference in the depreciation charge, and for differences generated, the company recorded a comprehensive allocation by the suspension method. Suggestions that could be suggested from the findings include (1) In calculating and determining the depreciation of fixed assets, the company should take into account the residual value of an asset as the amount estimated to be realized when the assets are not used anymore (2) Given the considerable value of plantation crops material and dominated the company's operations, should be insured by an insurance company that can provide a reasonable coverage. Thus the fixed assets accounting policy in accordance with the theory.
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