ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA BENGKEL TOGAR

  • Henny Nikijuluw Jurusan Akuntansi, Politeknik Negeri Ambon
  • Dwi Hariyanti Jurusan Akuntansi, Politeknik Negeri Ambon
  • Gracia Syauta Jurusan Akuntansi, Politeknik Negeri Ambon
DOI: https://doi.org/10.52158/jaa.v2i2.718
I will put the dimension here
Keywords: Depresiasi, Aset tetap

Abstract

The purpose of writing is to determine the depreciation value of fixed assets according to Financial Accounting Standards at Togar Workshop. The analytical method used is quantitative descriptive analysis, namely calculating the depreciation value on fixed assets in the business.
The research results show that building fixed assets experience accumulated depreciation based on their useful life of 20 years amounting to IDR 1,500,000,- with a purchase price of IDR 30,000,000,-. Machinery fixed assets experience accumulated depreciation based on their useful life of 7 years amounting to IDR 1,164,286,- with a cost of IDR 8,900,000,-. Furthermore, vehicle fixed assets experience accumulated depreciation based on their useful life of 10 years amounting to IDR 2,000,000.- with a purchase price of IDR 20,000,000,-. Then the fixed assets of workshop equipment experience accumulated depreciation based on their useful life of 5 years amounting to IDR 2,100,000,- with a purchase price of IDR 12,000,000,-.

Keywords: Depreciation, Fixed assets

References

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Published
2023-12-17
How to Cite
Nikijuluw, H., Hariyanti, D., & Syauta, G. (2023). ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA BENGKEL TOGAR . Journal of Applied Accounting Indonesian Society Of Applied Science (isas), 2(2), 47-50. https://doi.org/10.52158/jaa.v2i2.718
Section
Articles