SISTEM INFORMASI AKUNTANSI AKTIVA TETAP PADA PT. INDONESIA ASAHAN ALUMINIUM (INALUM)

FARIDA SAGALA (UNIVERSITAS METHODIST INDONESIA)

JURNAL ILMIAH MAKSITEK
Vol 5 No 1 (2020): JURNAL ILMIAH MAKSITEK

PT. 1NALUM (Persero) is a company engaged in the field of refining iron ore man into alumina. Purpose of accounting information system analysis of fixed assets at PT. Lotus INALUM (Persero) is to identify the effectiveness of accounting information system of fixed assets that are in the company.The research method used is literature study, that is with by collecting data required by reading and quoting books as well as throught internet search which have relation with material which presented as a rationale in writing. As for other research methods conducted is field study where the author came directly to the object of research to collect secondary data required directly from the company that is throught observation dan documentation. From result of research indicate that accounting information system of fixed asset in company PT INALUM (Persero) have been running effectively Acquisition of fixed asset of company by way of direct purchase, depreciation method used based on economic age of fixed asset. Documents and records of fixed assets have been well inventoried.The conclusion is that the accounting information system of fixed assets inthe company is good, but the company must conduct regular supervision to improve the accuracy of fixed assets data of the company.