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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Cut Afrinandra
Unknown Affiliation
Economics, Econometrics & Finance

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PERLAKUAN AKUNTANSI UNTUK SISA BAHAN BAKU (STUDI KASUS PTPN I UNIT PKS TANJUNG SEUMANTOH ACEH TAMIANG) Muhammad Nurdiansyah; Cut Afrinandra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to know how the accounting treatment for the scrap materials at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang. The scrap material from the palm oil production process at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang are in the form of palm shells and fiber. The type of this research is qualitative research with descriptive analysis method. The result of shows that the scrap  material for palm kernel shells was recognized as other income and presented in the company’s income statement, while fiber was used as boiler fuel as well as a reduction in manufacturing overhead costs
Co-Authors Muhammad Nurdiansyah