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Politeknik Negeri Manado
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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

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Analisis Penerapan Metode Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laba Perusahaan Pada PT. Enseval Putera Megatrading, Tbk Cabang Manado Destrina T A Siep; Alpindos Towouela; Sintia N Korompis; Raykes H Tuerah; Dominikus Andreo M
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6030

Abstract

PT. Enseval Putera Megatrading Tbk, Manado Branch is a distributor company that sells pharmaceutical, food, and beauty products. PT. Enseval Putera Megatrading, Tbk Manado Branch uses the straight-line depreciation method to depreciate all of its fixed assets. This straight-line depreciation method is in accordance with Financial Accounting Standard (FAS) No. 16 on Fixed Assets. This study aims to analyze the application of the fixed asset depreciation method and its effect on company profit at PT. Enseval Putera Megatrading, Tbk Manado Branch. The research method used is a qualitative method . Primary data is obtained through interviews and observations, while secondary data is obtained from the company's financial statements. This study provides results on how to calculate depreciation of fixed assets if using other methods such as declining balance and sum-of-the-years' digits, and how each method affects the tax burden, especially in this study, on the profit generated. This study recommends that PT. Enseval Putera Megatrading, Tbk Manado Branch consider using other depreciation methods that can provide greater benefits to the company.
Co-Authors Alfrets Daleno Alouw, Sintje Alpindos Towouela Andreuw Kristian Pantow Christony Maradesa Deisi Malonda Destrina T A Siep Elisabeth Deisi Malonda Esrie A. N. Limpeleh Grace Ropa Hedy D. Rumambi Hedy Desiree Rumambi Jenny Morasa Johanis, Yuni Kaparang, Revleen Mariana Kumaat, Lusye Maryadi, Dominikus Andreo Meike Negawati Kesek Nender, Christina Paendong, Yelly Pantouw , Andreuw Raykes Hinrich Tuerah Raymond Festus Rombot Revleen Kaparang, Revleen Rombot, Raymond Festus Rumambi, Hedy Rumambi, Hedy Desiree Saerang, David P E Sahibondang, Gloria Treisya Syaefudin, Fanesa Tangon, Joseph Nugraha Tatuu, Maikel Ariel Toweula, Alpindos Tuerah, Raykes H Wagiu, Decire Walukow, Ivoletti Merlina Wangarry, Andreas Yelly Paendong