Prosedur Sistem Informasi Akuntansi terhadap Penetapan Aset Tetap pada PT Mesin Isuzu Indonesia (MII)

Vaelani, Fita (2024) Prosedur Sistem Informasi Akuntansi terhadap Penetapan Aset Tetap pada PT Mesin Isuzu Indonesia (MII). Diploma (D3) thesis, STIE Tri Bhakti.

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Abstract

Objective: This Field Work Practice Report aims to find out the procedure for determining tangible fixed assets at PT Mesin Isuzu Indonesia (MII) and to find out the obstacles that occur and their solutions. Design: This Field Work Practice Report uses data sources that come from company profile, documents, and information from employees of PT Mesin Isuzu Indonesia (MII). Findings: From the result of this Field Work Practice Report, it is known that the determination, which of assets consisting of asset recognition, asset measurement, and depreciation of fixed assets at PT Mesin Isuzu Indonesia (MII) is in accordance with PSAK 216, but in the implementation of fixed asset determination process, purchasing does’nt participate in ensuring orders for the purchase of fixed asset and doesn’t witness the purchase being accepted. Originality/Value: The Field Work Practice Report is new research that focuses on the procedure for determining fixed assets in the automotive industry company.

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