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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis
Gede Oktha Prastyawan
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Economics, Econometrics & Finance

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Pengelolaan Aset Tetap BUMDes melalui Sistem Perhitungan Penyusutan Aset Tetap Ni Luh De Erik Trisnawti; Gede Oktha Prastyawan
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1917

Abstract

Problems regarding the imposition of depreciation values ​​and the presentation of fixed assets in financial reports still frequently occur. Charging depreciation costs that are too high has an impact on decreasing company profits, but conversely, charging depreciation costs that are too low results in increasing company profits. This research aims to assist in designing a fixed asset depreciation system BUMDes. The research began by analyzing the problems faced regarding the need for a depreciation system, as an effort to manage fixed assets. The researchers designed a system for calculating depreciation of fixed assets and implementing it in managing fixed assets. The research results show that the design of this depreciation system is very helpful in providing convenience for BUMDes. Fixed assets on the balance sheet can also be presented at their book value in accordance with accounting standards for the presentation of fixed assets.
Co-Authors Ni Luh De Erik Trisnawti