METODE DEPRESIASI AKTIVA TETAP BERWUJUD DAN DAMPAKNYA PADA DENGAN LAPORAN LABA RUGI (Studi Kasus pada PT Intiroda Makmur di Tangerang)
Abstrak: This study aims to
determine the depreciation method used, to determine whether the company has
calculated its depreciation of fixed assets in accordance with accounting
standards so as to produce a reasonable depreciation costs, to determine whether
the imposition of the method of depreciation of fixed assets in accordance with
accounting standards , presented the income statement would be more realistic. Research
methodology is based on analysis of research on the calculation of depreciation
of fixed assets of the company, there is a difference or a difference in the cost
of depreciation of fixed assets is presented in the company's income statement thereby
affecting the profits to be recognized perusahaan.berdasarkan discussion and analysis
has been done by the author, author tries to give some suggestions that in determining
the method of depreciation of fixed assets, the company should not only refer
to a single method that is only the straight-line method, companies should also
consider the characteristics of the fixed assets are depreciated and the
depreciation method of determining the general rules set out in the statement
of financial accounting standards.
Keyword: Depreciation Method,
Tangible Assets, Income Statement
Penulis: Iskandar, Efendi, Syamsu Rizal
Kode Jurnal: jpakuntansidd110091
