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Analisis Perlakuan Aset Tetap Berwujud Pada PT Kilau Indah Menawan

Author


Adi Wijaya(1Mail), Sukmini Hartati(2), Firmansyah F(3),
(1) Jurusan Akuntansi Politeknik Negeri Sriwijaya,
(2) ,
(3) ,

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Available online: 2025-08-15  |  Published : 2025-08-15
Copyright (c) 2025 Adi Wijaya, Sukmini Hartati, Firmansyah F
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Abstract


This study aims to analyze the accounting treatment of tangible fixed assets at PT Kilau Indah Menawan, particularly in calculating acquisition costs and depreciation expenses. The issue identified is that the company has not properly calculated the acquisition cost of fixed assets, recording only the purchase price without including additional costs such as transportation, installation, and other related expenses that should be part of the acquisition cost in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Additionally, the depreciation expenses recorded by the company do not accurately reflect the true value of the assets. These adjustments ensure that the financial statements of PT Kilau Indah Menawan better reflect its actual financial condition. Therefore, the company is advised to apply accounting treatments for fixed assets in accordance with applicable standards to present reliable and accurate financial reports.

Keywords


Fixed assets, acquisition cost, depreciation, SAK ETAP.

References


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