ANALISIS PERLAKUAN AKUNTANSI PENYUSUTAN AKTIVA TETAP STUDI KASUS PADA PT. MEGAH MITRA ABADAI MAKASSAR

Abstract

This research aims at finding out the Fixed Assets Accounting at PT. Megah Mitra Abadi Makassar. This research was conducted at PT. Megah Mitra Abadi Makassar. The research data used were quantitative data and collected by interview, documentation, and observation techniques. Data analysis method used in this research was quantitative descriptive method. The results of this research shows the pricing of Fixed assets at PT. Megah Mitra Abadi Makassar is in accordance with PSAK No 16.PT. Megah Mitra Abadi Makassar applies the straight-line method for fixed assets ofvehicles, buildings, office inventory and warehouse inventory. PT Megah Mitra Abadi Makassar has not yet applied thegeneral accounting standards in Indonesia.