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Scirj, Volume XI [2024]
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Scirj Volume X, Issue XI, November 2022 Edition
ISSN: 2201-2796

ANALYSIS OF IMPLEMENTATION OF FIXED ASSETS ACCOUNTING AT PT TANDON MAJU BERSAMA

Decire D. Wagiu, Novy J. Kasenda, Jean Ch. Lasut, Roslina H.S.D. Limpeleh, Antonius A. Tandi

Abstract: PT.Tandon Maju Bersama or abbreviated as PT.TMB is a manufacturing company that has been operating for more than 2 years. This company is one of the water tank manufacturing companies in North Sulawesi, and is located in North Minahasa, Matungkas Village. PT. TMB has 2 types of water tanks, namely Genesa and Sentra Tank. These two types of tendons have different sizes and colors, in order to meet customer satisfaction. The purpose of this study is to analyze the application of Fixed Assets Accounting based on Statement of Financial Accounting Standards Number 16 at PT. Tandon Maju Bersama, and the object is Tangible Fixed Assets in PT. TMB. The research method used by researchers is a qualitative method, to understand the phenomenon of what is experienced by research subjects, in a special natural context by utilizing various natural methods. Data sources, namely primary and secondary data. Data collection techniques were carried out in the following way: Observation, interviews and literature study. Data analysis techniques carried out by researchers are as follows: Data reduction, data presentation, and conclusion drawing. The results of the study show that the company PT. Tandon Maju Bersama is guided by the Statement of Financial Accounting Standards No.16. The recognition of acquisition costs at the company is appropriate, where the company records the amount of costs incurred, until the fixed assets are used, in the company operational activities. Derecognition and disposal of fixed assets will be carried out when the fixed assets have expired. Depreciation of fixed assets in the company uses the straight-line method. Disclosure of fixed assets in the company is presented in the balance sheet at the acquisition value of the assets less depreciation.

Reference this Paper: ANALYSIS OF IMPLEMENTATION OF FIXED ASSETS ACCOUNTING AT PT TANDON MAJU BERSAMA by Decire D. Wagiu, Novy J. Kasenda, Jean Ch. Lasut, Roslina H.S.D. Limpeleh, Antonius A. Tandi published at: "Scientific Research Journal (Scirj), Volume X, Issue XI, November 2022 Edition, Page 4-10 ".

Search Terms: Statement of Financial Accounting Standards Number. 16

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