Penerapan Sistem Akuntansi Dalam Perhitungan Penyusutan Aset Tetap Menurut Standar Akuntansi Terhadap Laporan Keuangan PT. Perkebunan Nusantara IV Regional I

Abstract

Fixed asset depreciation is a fundamental component of accounting systems, designed to systematically allocate the cost of assets over their useful lives. Accurate implementation in accordance with accounting standards— particularly PSAK No. 16—is essential to ensure the reliability and transparency of a company’s financial statements. PT. Perkebunan Nusantara IV Regional I, as a company with significant fixed asset holdings, must apply depreciation methods correctly to produce accurate and accountable financial reports. This study aims to analyze the implementation of accounting systems in the calculation of fixed asset depreciation based on prevailing accounting standards and evaluate its impact on the financial statements of PT. Perkebunan Nusantara IV Regional I.The research utilizes a descriptive qualitative approach, with data collection conducted through interviews, documentation review, and literature study relevant to fixed asset accounting practices. The findings indicate that the company applies the straight-line depreciation method in accordance with PSAK No. 16, calculating depreciation based on acquisition cost, residual value, and estimated useful life. However, a key issue identified is the lack of separate presentation between the book value of fixed assets and accumulated depreciation in the financial statements, which may hinder transparency for external stakeholders.