Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Sitorus, Candra Wiranto
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Peta Informasi Penyusutan Aset Tetap Menggunakan Metode Garis Lurus Suhendro, Dedi; Hasibuan, Ade Septian; Sitorus, Candra Wiranto
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

The depreciation system for fixed assets in this study uses the straight-line method and develops a computerized asset depreciation information system. The research subject is PT Perkebunan Nusantara III (persero) special area of ​​Sei Mangkei, Simalungun Regency and the object of research regarding the depreciation system of fixed assets using the straight-line method. Depreciation of these assets includes depreciation of buildings, office equipment, vehicles and other fixed assets used in research, with data collection techniques used including interviews, observations and library studies. The results show that the development of a fixed asset depreciation system using the straight-line method can process data when calculating depreciation costs, and depreciation reports required by PT Perkebunan Nusantara III (persero).
Peta Informasi Penyusutan Aset Tetap Menggunakan Metode Garis Lurus Suhendro, Dedi; Hasibuan, Ade Septian; Sitorus, Candra Wiranto
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2403

Abstract

The depreciation system for fixed assets in this study uses the straight-line method and develops a computerized asset depreciation information system. The research subject is PT Perkebunan Nusantara III (persero) special area of ​​Sei Mangkei, Simalungun Regency and the object of research regarding the depreciation system of fixed assets using the straight-line method. Depreciation of these assets includes depreciation of buildings, office equipment, vehicles and other fixed assets used in research, with data collection techniques used including interviews, observations and library studies. The results show that the development of a fixed asset depreciation system using the straight-line method can process data when calculating depreciation costs, and depreciation reports required by PT Perkebunan Nusantara III (persero).
Co-Authors Hasibuan, Ade Septian Suhendro, Dedi