ANALISIS PENYUSUTAN ASET PADA PT. PUTRA UTAMA GLOBAL MAKASSAR

Abstrak

This study aims to find out how the treatment of Fixed Assets Accounting at PT. Main Putra Global. The research data used in this study is composed of types of data that is qualitative data while the data sources used are primary data and secondary data. Data collection techniques used were interview, observation, and documentation. The method used for the data is descriptive analysis method, which is a systematic process of finding the findings of researchers about the data collected, so that it allows understanding of the findings of this study explains that in calculating the costs of depreciation of fixed assets at PT. Putra Utama Global, using the straight-line method with no residual value. The calculation of fixed assets is based on the acquisition year regardless of which month the fixed assets are owned and used by the company, resulting in depreciation costs for the current year being higher than they should, while the book value for the following year is lower and the profit for the year is also reported lower.