Pengaruh Kebijakan Akuntansi Aset Tetap Terhadap Peningkatan Laba pada Perum Perumnas Regional I Medan

Abstract

This study aims to analyze the effect of accounting policies on fixed assets and their depreciation on increasing company profits in the Perumas Regional I Medan, with the research period of 2014-2018. The type of methodology used is descriptive qualitative method, which is to describe thoroughly the accounting policies for fixed assets that are applied to the Regional Housing Corporation I Medan which will be compared with the theory, so the research results are obtained. The results showed that the treatment of fixed assets at the Perum Perumnas Regional I Medan included; (a) Recognition of Accounting for Fixed Assets using the cost at initial acquisition; (b) Measurement of Fixed Assets measuring fixed assets using acquisition costs; (c) Depreciation method used in Perum Perumnas Regional I Medan uses the straight-line method in allocating depreciation costs, where in recording in the statement of financial position, company fixed assets such as land and buildings are recorded separately unless equipment and office inventory are combined; (d) the presentation and disclosure of fixed assets in the financial statements where the presentation of fixed assets in companies not separated such as equipment and office inventory are combined in the statement of financial position. Depreciation expense in Perum Perumnas Regional I Medan uses the straight-line depreciation method, in this company after the calculation shows that the greatest depreciation method gives an influence on the operating profit Perum Perumnas Regional I Medan for the period 2014-2018 is the straight-line depreciation method of Rp. 45,346,000,000 compared to other methods, namely the number of years the method of Rp. 45,285,000,000 and the double downward balance method of Rp. 45,320,000,000.