INTERNATIONAL JOURNAL OF MECHANICAL COMPUTATIONAL AND MANUFACTURING RESEARCH
Vol. 12 No. 1 (2023): May: Mechanical Computational And Manufacturing Research

Fixed Assets Information System at PT.Pln (Persero) North Sumatra

Yolanda Sari (STMIK Potensi Utama Medan, Indoesia)



Article Info

Publish Date
30 May 2023

Abstract

Depreciation is the allocation of the acquisition price of fixed assets into expenses into the accounting period that enjoys the benefits of these fixed assets, there are three factors that need to be considered in determining the depreciation expense for each period, namely the acquisition price is the entire amount of money spent to acquire an asset used by the company, residual value is the estimated selling price of the fixed assets at the end of the useful life of the fixed assets, the amount of the estimated residual value will also be greatly influenced by its economic age, inflation, currency exchange rates, line of business and so on. The estimated useful life is the estimated useful life of the fixed assets. The useful life is the estimated economic life of the fixed assets, not the technical life. The estimated useful life can be expressed in units of a year's period. Therefore the application is made using the Visual Basic programming language. Net 2010 and SQL Server 2008 as the database. With the existing tools in the calculation of depreciation of fixed assets, it can assist companies in making depreciation reports that exist in these companies

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Journal Info

Abbrev

Computational

Publisher

Subject

Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Electrical & Electronics Engineering Mechanical Engineering

Description

International Journal of Mechanical Computational And Manufacturing Research invites you to consider submitting original research papers for possible publication after peer review. The scope of this international, scholarly journal is aimed at rapid dissemination of new ideas and techniques and to ...