ANALISIS PERLAKUAN AKUNTANSI ASET PERUSAHAAN GUNA PENYUSUNAN NERACA PADA KANTOR PERWAKILAN SKK MIGAS WILAYAH PAPUA DAN MALUKU DI SORONG

Jordan Tiblola

Abstract


Abstrak

Fixed assets are one of several conditions that can support the company’s operations. With sufficient assets, the operational activities of a company can run well. Otherwise, without sufficient fixed assets, the company’s activities will be disrupted so that it will affect the company’s performance. In general, it can be said that fixed assets belong to the company which are obtained not by trading but are used for the company’s operational activities and have benefits for more than one year or one period. Decision makers will really need an asset information tool in the form of a list of fixed assets and accumulated data presented in financial reports. Therefore, presentation and fixed assets must be adequate in accordance with financial accounting standards. In this study, because the data are presented in a descriptive form and describe what is contained in the Papua and Maluku Region SKK Migas Representative Offices, the problem analysis uses a qualitative method. Where after the data is obtained and processed, the data is analyzed and compared to then describe how far the suitability is. Keyword: Company Operations, Company Assets, Balance Sheet.


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