Perlakuan Akuntansi Aktiva tetap dan Penyusutannya pada PT Pertani (Persero) Wilayah Sumbagut

Abstract

This research aim to obtain get clear picture policy to plant asset applied by PT Pertani (Persero) Wilayah Sumbagut, like a way of acquirement of plant asset, method decrease of plant asset, expenditure after acquirement 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 Pertani (Persero) Wilayah Sumbagut. Research having taken steps, writer obtain ; get result of research with one conclusion that PT Pertani (Persero) Wilayah Sumbagut 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 numeration of decrease of plant asset, (c) expenditure during plant asset useful life, (d) presentation of plant asset in financial statement.