Akuntansi Aktiva Tetap dan Pengaruhnya terhadap Laporan Keuangan Studi Kasus PT PLN (PERSERO) Wilayah Sumatera Utara

Abstract

This research aim to obtain get clear pictue policy to plant asset applied by PT PLN (Persero) Wilayah Sumatera Utara, 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 supervisor accounting of PT PLN (Persero) Wilayah Sumatera Utara. Research having taken steps, writer obtain get result of research with one conclution that PT PLN (Persero) Wilayah Sumatera Utara have applied SAK to planr asset had by company.