SISTEM AKUNTANSI ASET TETAP PADA PT. YASIGA SARANA UTAMA

Desy, Permata Sari (2017) SISTEM AKUNTANSI ASET TETAP PADA PT. YASIGA SARANA UTAMA. Diploma thesis, Universitas Andalas.

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Abstract

S e m a k i n p e s a t n y a p e r k e m b a n g a n e k o n o m i s a a t i n i b a n y a k p e r u s a h a a n y a n g t u m b u h d a n b e r k e m b a n g d e m i m e m a j u k a n p e r u s a h a a n n y a . H a l i n i d a p a t d i l i h a t d a r i b a n y a k n y a p e r u s a h a a n y a n g a d a d i I n d o n e s i a s a a t i n i , b a i k i t u p e r u s a h a a n d a g a n g , j a s a , m a u p u n m a n u f a k t u r . T e r j a d i n y a p e r k e m b a n g a n i n i , t i d a k t e r l e p a s d a r i s i s t e m a k u n t a n s i y a n g b a i k . D a p a t k i t a l i h a t , p e r u s a h a a n y a n g t u m b u h d a n b e r k e m b a n g a d a l a h p e r u s a h a a n y a n g s e l a l u m e n j a g a d a n m e n g e n d a l i k a n s i s t e m a k u n t a n s i d e n g a n s e b a i k - b a i k n y a . D e n g a n d e m i k i a n , d a p a t k i t a k a t a k a n b a h w a p e r a n a n s i s t e m a k u n t a n s i p a d a s u a t u p e r u s a h a a n s a n g a t l a h p e n t i n g . H a l i n i d i k a t a k a n p e n t i n g k a r e n a s i s t e m a k u n t a n s i d i s u a t u p e r u s a h a a n d a p a t d i g u n a k a n s e b a g a i i n f o r m a s i o l e h p i h a k l u a r d a l a m m e m b u a t k e p u t u s a n . I n f o r m a s i i n i d a l a m b e n t u k l a p o r a n r i n g k a s y a n g d i n a m a k a n d e n g a n l a p o r a n k e u a n g a n . D i l i h a t d a r i s u d u t p a n d a n g b a h w a d a l a m l a p o r a n k e u a n g a n y a n g a k a n d i b e r i k a n k e p a d a p i h a k l u a r p e r u s a h a a n h a r u s a k u r a t d a n d a p a t d i p e r t a n g g u n g j a w a b k a n . S a l a h s a t u l a p o r a n k e u a n g a n i t u a d a l a h n e r a c a . P a d a l a p o r a n i n i m e n y a j i k a n a s e t , l i a b i l i t a s , d a n e k u i t a s . B a h a s m e n g e n a i a s e t d a l a m P S A K N o . 1 6 R e v i s i T a h u n 2 0 1 1 d i s e b u t k a n b a h w a , “ A s e t m e r u p a k a n s e m u a k e k a y a a n y a n g d i m i l i k i o l e h s e s e o r a n g a t a u p e r u s a h a a n b a i k b e r w u j u d m a u p u n t i d a k b e r w u j u d y a n g b e r h a r g a a t a u b e r n i l a i y a n g a k a n m e n d a t a n g k a n m a n f a a t b a g i s e s e o r a n g a t a u p e r u s a h a a n ” . B e r d a s a r k a n p e n j e l a s a n t e r s e b u t , d a p a t d i k a t a k a n b a h w a a s e t m e m i l i k i p o t e n s i u n t u k m e m b e r i k a n s u m b a n g a n 2 b a i k s e c a r a l a n g s u n g m a u p u n t i d a k l a n g s u n g . O l e h k a r e n a i t u , a s e t s a n g a t b e r p e r a n p e n t i n g d a l a m s e t i a p k e g i a t a n o p e r a s i o n a l p e r u s a h a a n b a i k i t u p e r u s a h a a n b e s a r m a u p u n p e r u s a h a a n k e c i l . D i l i h a t d a r i a s e t o p e r a s i o n a l p e r u s a h a a n , a s e t t e r d i r i a t a s d u a b a g i a n y a i t u , a s e t t e t a p ( a s e t b e r w u j u d ) d a n a s e t t i d a k b e r w u j u d . A s e t t e t a p m e r u p a k a n s u a t u k o m p o n e n p e n d u k u n g d a l a m m e n j a l a n k a n s u a t u k e s a t u a n u s a h a , s e h i n g g a h a l t e r s e b u t d a p a t m e n i n g k a t k a n p r o d u k t i f i t a s , e f i s i e n s i , d a n e f e k t i f i t a s s u a t u p e r u s a h a a n .

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