Apriliana Shelma Karami, “Accounting Treatment of Fixed Assets at PT PLN (Persero) Pusharlis UP2W V Semarang in 2024”, Final Project of Accounting Department of Semarang State Polytechnic, under the guidance of Kusmayadi, S.E., M.Si., Akt. and Suko Raharjo, Drs., M.Pd., July 2025, 65 pages. Fixed assets are tangible assets that are owned by the entity for use in the entity's operational…