Kajian Alternatif Metode Penyusutan Aset Tetap Pada Pt Azindo Gunung Kleco
Daftar Isi:
- The review of fixed asset depreciation method may assist PT Azindo Gunung Kleco in terms of accounting treatment for its property, plant and equipment. This study aims to determine the treatment of fixed assets at PT Azindo Gunung Kleco, to know comparative analysis of straight line method and double declining method, and to know the constraints and solutions of depreciation method implementation method at PT Azindo Gunung Kleco. The method used in this study is primary data and secondary data is the interview with the owner of the company and literature study obtained from books and journals. The results showed that PT Azindo Gunung Kleco still did not apply the calculation of depreciation of fixed assets in its operational activities. After reviewing the method of depreciation, it can be concluded that the depreciation method suggested is Straight-line depreciation method in accordance with the tax laws in terms of efficiency considerations calculation and reporting of taxes. In applying the method of depreciation policy the company experienced some obstacles, such as limited knowledge in the field of accounting and operations are erratic but the company has a solution to these obstacles is to generalize the calculation of depreciation of fixed assets and discussion with student interns accounting background. Keywords: Depreciation Method, Fixed Asset, PT Azindo Gunung kleco