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All Journal Jurnal Riset Ilmu Akuntansi
Sombo, Yosephina Mentalin
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DALAM PENENTUAN LABA PADA PT. TELAGA ENDE Sombo, Yosephina Mentalin; Londa , Yulita; Kapa , Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1009

Abstract

The application of the method for each type of fixed assets in accordance with PSAK No. 16 will increase profits in the company. This study aims to determine the application of the method of depreciation of fixed assets at PT. Ende Lake. The application of the depreciation method for fixed assets at PT. Telaga Ende using the straight line method yields a profit of 0.015951% compared to using the multiple declining balance method and the straight-line depreciation method is 0.007838% higher than the number of years. Suggestion, to increase profit on the depreciation of fixed assets at PT. Telaga Ende companies should use the depreciation method for each type of fixed assets in accordance with PSAK No. 16.
Co-Authors Kapa , Sesilianus Yulita Londa