Jurnal Administrasi Terapan
Vol. 5 No. 1 (2026): Maret

Analisis Pemilihan Metode Penyusutan Aset Tetap


Article Info

Publish Date
27 Dec 2025

Abstract

This study aims to determine depreciation values of fixed assets and to compare two depreciation methods, namely straight-line and declining balance methods. The findings show that depreciation expenses calculated using the straight-line method are higher than those calculated using the declining balance method during the 2023–2025 period. Differences in depreciation expenses between the two methods amounted to IDR 3,314,291 in 2023, IDR 9,449,260 in 2024, and IDR 19,768,402 in 2025.Keywords: Depreciation, Straight-Line Method, Declining Balance Method

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Administrasi Terapan
Website

Abbrev

JAT

Publisher

Politeknik Negeri Ambon

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Administrasi Terapan Jurnal Administrasi Terapan adalah Jurnal yang memberikan informasi ilmiah tentang perkembangan ilmu pengetahuan dan teknologi bidang Administrasi, Perkantoran, Kearsipan, Manajemen Pemasaran, Manajemen Keuangan, Selling, Akuntansi, ecommerce dan komputer Jurnal ...