TA DIGITAL
Perlakuan Akuntansi Aset Tetap Pada PT PLN (Persero) Pusharlis UP2W V Semarang Tahun 2024 = Accounting Treatment of Fixed Assets at PT PLN (Persero) Pusharlis UP2W V Semarang in 2024
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 activities. Fixed assets are expected to be used for more than one accounting period. Fixed assets are an important component in the preparation of the entity's financial statements. Given the importance of financial statements, the purpose of writing this Final Project is to find out the accounting treatment of fixed assets of PT PLN (Persero) Pusharlis UP2W V Semarang in 2024 whether it is in accordance with the Statement of Financial Accounting Standards 216. Data collection techniques used are interviews, documentation and literature study. For the writing method used is description and exposition methods. The results of the research that has been done is the accounting treatment of fixed assets PT PLN (Persero) Pusharlis UP2W V Semarang has been in accordance with the Statement of Financial Accounting Standards 216, but there are still discrepancies in the depreciation of fixed assets, resulting in differences in the calculation of depreciation of fixed assets.
Keywords: Fixed Assets, Recognition, Measurement, Presentation, PSAK 216
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