Efektivitas Penerapan Metode Penyusutan Aset Tetap Pada Usaha Jasa Biro Travel

Heri Toni Hendro Pranoto
Tjandra Wasesa
Diana Zuhroh
Sutini Sutini
Wiratna Wiratna

Akuntansi'45
Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi

Efforts to apply the fixed asset depreciation method in a company are an important policy, because determining the amount of depreciation expense affects the size of the company's profit and the decisions to be taken in the next operational period.For companies that rely on the use of vehicle fixed assets to generate income, it is more effective to apply the fixed asset depreciation method using the multiple decreasing method, because in the early years of use the assets can be used for more work to obtain income, so that the depreciation of the assets also increases. You will also be charged more in the early years of use.