Akuntansi Penyusutan Aktiva Tetap pada PT Pelabuhan Indonesia I (Persero) Medan

Abstract

This research aim to obtain get clear pictue policy to plant asset applied by PT Pelabuhan Indonesia I (Persero) Medan, like a way of acquirement of plant asset, method decrease of plant asset, expenditure after acquirement of plant asset, withdrawal of plant asset and also presentation of the plant asset in financial statement, so that writer can compare it with SAK. In research, writer use descriptive method. Descriptive Method is to collect, interpreting and clarifying data as according to occurrence which in fact. Data type the used is primary data and data of secondary got by writer from result direct interview with head and staff bookkeeping of PT Pelabuhan Indonesia I (Persero) Medan. Research having taken steps, writer obtain ; get result of research with one conclusion that PT. PLN (Persero) Cabang Lubuk Pakam have applied SAK to plant asset had by company, for example : (a) way of acquirement and price pixing of acquirement of plant asset, (b) method enumeration of decrease of plant asset, (c) expenditure during plant asset useful life, (d) withdrawal of plant asset, (e) presentation of plant asset in financial statement