JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

Peta Informasi Penyusutan Aset Tetap Menggunakan Metode Garis Lurus

Suhendro, Dedi (Unknown)
Hasibuan, Ade Septian (Unknown)
Sitorus, Candra Wiranto (Unknown)



Article Info

Publish Date
27 Feb 2021

Abstract

The depreciation system for fixed assets in this study uses the straight-line method and develops a computerized asset depreciation information system. The research subject is PT Perkebunan Nusantara III (persero) special area of ​​Sei Mangkei, Simalungun Regency and the object of research regarding the depreciation system of fixed assets using the straight-line method. Depreciation of these assets includes depreciation of buildings, office equipment, vehicles and other fixed assets used in research, with data collection techniques used including interviews, observations and library studies. The results show that the development of a fixed asset depreciation system using the straight-line method can process data when calculating depreciation costs, and depreciation reports required by PT Perkebunan Nusantara III (persero).

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...