PROSEDUR PENCATATAN ASET TETAP DI PERUMDA TIRTA MUSI PALEMBANG

NOVITASARI, TIA and Pratiwi, Trie Sartika (2025) PROSEDUR PENCATATAN ASET TETAP DI PERUMDA TIRTA MUSI PALEMBANG. Diploma thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Aset Tetap, Pencatatan, PSAK No. 16, Penyusutan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Tia Novitasari
Date Deposited:	24 Oct 2025 03:41
Last Modified:	24 Oct 2025 03:41
URI:	http://repository.unsri.ac.id/id/eprint/185335

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