PROSEDUR PEROLEHAN ASET TETAP DI PT. PERTAMINA PATRIA NIAGA REGIONAL SUMBAGSEL

CANDRA, ADI and Nurullah, Asfeni (2025) PROSEDUR PEROLEHAN ASET TETAP DI PT. PERTAMINA PATRIA NIAGA REGIONAL SUMBAGSEL. Diploma thesis, Sriwijaya University.

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Abstract

Fixed assets are tangible assets that are used in business operations and have a useful life of more than one year Businesses use these assets strategically to support their production, distribution, and service processes. As a result, this final report aims to evaluate the fixed asset acquisition procedure at PT Pertamina Patra Niaga Regional Sumbagsel, whether it is in accordance with the provisions of the Statement of Financial Accounting Standards (PSAK) No. 16 and the company's internal policies. Recording and management of fixed assets must be done correctly and in accordance with applicable accounting standards. During the internship at the South Sumatra Regional Finance Section, direct observation, documentation review, and interviews with relevant parties were used to write this report. The results show that the business has implemented the right strategy to acquire fixed assets from the planning stage to capitalization. The integrated MySAP and SSC systems also support the recording process. Keywords: Fixed Assets, PSAK 16, Acquisition Procedure, Capitalization, MySAP.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Keywords: Fixed Assets, PSAK 16, Acquisition Procedure, Capitalization, MySAP.
Subjects:	Z Bibliography. Library Science. Information Resources > Z689-689.8 Acquisition (selection, purchase, gifts, duplicates)
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Adi Candra
Date Deposited:	29 Jul 2025 08:12
Last Modified:	29 Jul 2025 08:12
URI:	http://repository.unsri.ac.id/id/eprint/181473

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