Analisis Penerapan Akuntansi Aset Tetap Pada PT. Mutiara Ulia Persada

PT. Mutiara Ulia Persada is a company engaged in construction and this research takes the title Analysis of Fixed Asset Accounting Applications at PT. Mutiara Ulia Persada, as for the purpose of this study is to determine the suitability of accounting for the application of fixed assets set by PT. Mutiara Ulia Persada with Generally Accepted Accounting Principles. The research design used in this study is a descriptive approach. In this research the type of quantitative research with case study method with the object of this research is PT. Pearl Ulia Persada. The types and sources of data are secondary and primary data. Data collection techniques in this study with interviews and documentation. While the data analysis used is quantitative descriptive analysis. From the results of the study, it can be concluded that the problem in calculating depreciation expense, the company does not pay attention to the acquisition time of fixed assets, the company calculates the depreciation expense for a full year, in terms of recording expenses, the company is not in accordance with generally accepted PSAK regarding policies on spending part of operating expenses , which adds to the economic life of the fixed assets as service and maintenance costs in the current year's income statement. In the disposal of fixed assets in a damaged condition and can no longer be used in the activities or operations of the company. However, in the company's fixed assets report, fixed assets are still presented in the financial statements. In the presentation of the balance sheet, the company still presents fixed assets whose economic life has expired and their book value is nil and has been damaged and is no longer used