Analisis Penerapan Akuntansi Aset Tetap Terhadap Peningkatan Laba Perusahaan pada PT. Ira Widya Utama Medan

Abstract

Fixed assets are tangible assets acquired in ready-to-use or pre-built form, used in company operations, not intended for sale in the framework of the normal activities of the enterprise and have a benefit of more than one year. Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life and depreciation method is a method used to calculate the depreciation expense of property and equipment at each period. The purpose of this study is to determine the suitability of the application of fixed asset accounting at PT. Ira Widya Utama Medan with Statement of Financial Accounting standard No.16. This type of research is using descriptive research, this research type of data is quantitative data, data source is secondary data, data collecting technique which done in this research is documentation. Technique of data analysis conducted in this research is descriptive method. The result of the research shows that the accounting of fixed assets applied by PT Ira Widya Utama Medan is in accordance with Statement of Financial Accounting Standard No.16, and the depreciation method used is straight line method which has been applied by PT Ira Widya Utama Medan in accordance with Statement of Accounting Standard Finance No.17. The method of depreciation applied by the company has an effect on profit .