Analisis Penerapan Akuntansi Aset Tetap Pada PT. Martapura Makmur Pekanbaru

The purpose of this study is to find out how to manage financial reports and find out the appropriateness of the application of fixed asset accounting at PT Martapura Makmur. The type of data used in this study are primary data and secondary data. Data collection techniques used were interviews and documentation with data analysis using descriptive data. From the results of research conducted by the author, it can be seen that: 1) The company has not fully and consistently applied accounting principles generally accepted in terms of recognition of acquisition prices, 2) The company did not write off fixed assets that had been declared damaged and could not be reused , 3) The company distinguishes expenses during the period of use of fixed assets. 4) Presentation of fixed assets in the balance sheet is not in accordance with generally accepted accounting principles. Based on the research conducted, it can be concluded that the application of PT Martapura Makmur's fixed asset accounting is not in accordance with Generally Accepted Accounting Principles