Deskripsi Fisik

xv, 85 hal; 30 cm

Subyek

AKTIVA TETAP - LAPORAN KEUANGAN

Kata Kunci

Anotasi

ABSTRACT THE ANALYSIS OF APPLICATION OF TANGIBLE FIXED ASSETS DEPRICIATION AND ITS EFFECT ON THE FINANCIAL REPORT OF PTPN X PG (SUGAR MILL) WATOETOELIS-SIDOARJO By: Sagita Santiana Dewi PG (sugar mill) Watoetoelis-Sidoarjo is one unit of 11 sugar mills were noted at. PT.Perkebunan Nusantara X. This study aims to find out the application method of fixed asset depreciation which is used by the company as well as to know the effect of fixed asset depreciation mentioned on the financial report of PTPN X PG (sugar mill) Watoetoelis-Sidoarjo. The depreciation method which is used by the company is the straight-line method for all assets that is own. Straight-line method is considered less appropriate when it is applied to the kind of asset engines and installations, because machinery and installations are only used when milling that is only once in six months. The analysis method which is used is descriptive qualitative method. The results of the analysis are calculated using the straight-line depreciation method and depreciation method of production. If the researcher uses the depreciation method of the result production, the depreciation fee that is produced is lower than using the straight-line method, because the each period of depreciation will fluctuate in accordance with the result of production. So it will give more reasonable financial report output. Keywords: Fixed Asset, Depreciation Method, Financial report