ANALISIS PERHITUNGAN BEBAN PENYUSUTAN ASET TETAP DAN DAMPAKNYA TERHADAP SISA HASIL USAHA PADA KPRI SWADAYA MEDIKA RSUP Dr. MOHAMMAD HOESIN PALEMBANG

The Analysis Calculation of Fixed Asset Depreciation and Its Impact of Surplus on KPRI SwadayaMedika RSUP Dr. Mohammad HoesinPalembangPhanyaFadiahAdlina, 2016, Accounting, State Polytechnic of Sriwijaya (xiv + 73 Pages) Email: phanyafadiahadlina@gmail.com The Final Report made in order to fulfill one of the criteria in finishing the education of Diploma III State Polytechnic of Sriwijaya. The title of the report is "The Analysis Calculation of Fixed Asset Depreciation and Its Impact of Surplus on KPRI SwadayaMedika RSUP Dr. Mohammad Hoesin Palembang". In obtained from the company is a secondary data and interviews. Based on the theory and the data obtained, there are problems that companies using the straight line method of depreciation of all assets and depreciation for most of the period, excluding the date of acquisition of assets, the statement of net income of cooperative calculate depreciation of assets using accumulated depreciation instead of depreciation expense occurs during the accounting period. To solve the above problems the author gives some suggestions as follows, namely: the company should calculate depreciation of Companies stating the date of purchase of assets that include a period of actual use of the asset and the company should use an alternative method ofdepreciation