Skripsi

PROSEDUR PENCATATAN ASET TETAP DI PERUMDA TIRTA MUSI PALEMBANG

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Penilaian

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The fixed asset recording process is an important part of a company's accounting system that aims to ensure that fixed assets are recorded accurately, in accordance with applicable accounting standards. Fixed assets, such as land, buildings, vehicles, and equipment, have a useful life of more than one year and provide long-term economic benefits to the company. This study aims to analyze the fixed asset recording procedure, starting from acquisition, initial recording, depreciation, to asset write-off. The method used is descriptive qualitative with a case study approach to an entity. The results of the study indicate that recording fixed assets that is carried out systematically and in accordance with PSAK No. 16 can improve the reliability of financial reports and support management decision making. In addition, it was found that strong internal control also plays an important role in maintaining the integrity of fixed asset information. In conclusion, the proper fixed asset recording process not only supports financial transparency, but also becomes the basis for planning and monitoring the company's assets as a whole.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507006312	T185335	T1853352025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1853352025

Publisher

Palembang : Prodi Diploma III Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xv, 78 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.151 107

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

AKUNTANSI MANAJEMEN
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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