Universitas Bhayangkara Jakarta Raya

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Widi Winarso, Widi (2018) Paper To International Conference IRCMB. In: The 3Rd International Research Conference on Management and Business, 11 Desember 2018, Banyuwangi.

Text Paper to Seminar Intr' ICRMB THE INFLUENCE OF APPLICATION OF FIXED ASSETS 111218.pdf - Published Version Download (439kB)

Abstract

purpose of this study was to determine the application of fixed asset depreciation methods to CV. Btari Ayu and its influence on company profits. The research method used is descriptive quantitative method by comparing two methods of depreciation of fixed assets. Results from research on CV. Btari Ayu, namely CV. Btari Ayu uses the straight-line depreciation method, because the level of operating profit that is affected by the straightline method is higher at Rp 932,531,928 in 2011-2015. The depreciation method used is in accordance with the Statement of Financial Accounting Standards (PSAK No.16). preferably CV. Btari Ayu still maintains the methods used so far so that the profits obtained by the company will continue to increase in addition to the principle of consistency in accounting

Item Type:	Conference or Workshop Item (Paper)
Subjects:	Prosiding
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Widi Narso
Date Deposited:	17 Jun 2020 08:19
Last Modified:	17 Jun 2020 08:19
URI:	http://repository.ubharajaya.ac.id/id/eprint/2926

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