Muhammad Dastin Adriansyah, . (2024) TINJAUAN ATAS PENYUSUTAN ASET TETAP PADA PT MNC MULTIMEDIA NETWORKS. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
In the era of globalisation and competition in the business world, efficient and accurate financial management is one of the key success factors for companies, especially in the management of fixed assets. Fixed assets such as buildings, machinery, and equipment have an important role in the long-term operations of a company but experience depreciation over time. This final project report aims to review the fixed asset depreciation process at PT MNC Multimedia Networks, which has various important fixed assets in the multimedia industry. The writing method used is descriptive qualitative, focusing on the classification of the company's fixed assets, recognition of assets as fixed assets, depreciation methods used, and recording of depreciation in the financial statements. This final project report shows that PT MNC Multimedia Networks uses the straight-line method which is recorded as a monthly operating expense by the accounting division. This depreciation reflects the decline in the economic value of assets and affects the company's net income. This final project report is expected to contribute to the development of knowledge in the field of accounting, as well as a reference for PT MNC Multimedia Networks in optimising fixed asset management, especially in depreciation of fixed assets.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil: 2110102033] [Pembimbing: Andy Setiawan] [Penguji 1: Munasiron Miftah] [Penguji 2: Amrie Firmansyah] |
| Uncontrolled Keywords: | Methods, Depreciation, Fixed Assets |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MUHAMMAD DASTIN ADRIANSYAH |
| Date Deposited: | 01 Oct 2024 06:48 |
| Last Modified: | 01 Oct 2024 06:48 |
| URI: | http://repository.upnvj.ac.id/id/eprint/30681 |
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