Murfaningrum, Kartika, Anisa Rachmawati, S.E., M.Acc (2023) Penerapan Metode Penyusutan Aset Tetap Berdasarkan SAK ETAP pada CV Kirana Mas Homes. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This research aims to determine the appropriate fixed asset depreciation method used by CV Kirana Mas Homes based on SAK ETAP. The importance of applying the correct fixed asset depreciation method was the background for the preparation of this final assignment. Depreciation of fixed assets is an important component in determining company profits and optimizing the use of company assets. The appropriate depreciation method used by the company is assessed by comparing the depreciation method used by CV Kirana Mas Homes with the straight line method and the declining balance method. The research results concluded that depreciation costs using the percentage method by the company were relatively constant, the same as the straight line method, and for the declining balance method the costs were relatively large at the beginning of the period and smaller at the end of the period. The depreciation method based on SAK ETAP is appropriate for CV Kirana Mas Homes to apply, but the method must be adjusted for each type of asset because each method has different effectiveness for each type of asset.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Depreciation Method, Fixed Assets, SAK ETAP |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 26 Oct 2023 07:50 |
| Last Modified: | 26 Oct 2023 07:50 |
| URI: | http://eprints.uty.ac.id/id/eprint/14103 |
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