Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal International Journal of Economic Research and Financial Accounting
Shaila Pratika Sari
Unknown Affiliation
Economics, Econometrics & Finance

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Analysis of The Implementation of Fixed Assets at PT PLN (Persero) Indonesia for The Period of 2022-2023 Shaila Pratika Sari; Stephanie Imaylia Napitupulu; Meiman Kristian Putra Gulo; Febriani Nur Rahman; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.278

Abstract

This study analyzes the fixed asset management of PT PLN (Persero) for the period 2022-2023, focusing on the addition, depreciation, and write-off of fixed assets. Using a descriptive qualitative method based on a documentation study of the company's financial statements and accounting records, this study found that PT PLN made significant investments to increase electricity production capacity. The straight-line depreciation method provides transparency in recording annual expenses, although a more adaptive approach to asset usage patterns is needed. In addition, the elimination of inefficient fixed assets demonstrates the company's efforts in maintaining the productivity of the asset portfolio. The conclusion shows that optimizing fixed asset management through asset modernization and maintenance is essential to support the company's strategic goals.
Co-Authors Febriani Nur Rahman Meigia Nidya Sari Meiman Kristian Putra Gulo Stephanie Imaylia Napitupulu