Skripsi

PROSEDUR PEROLEHAN ASET TETAP DI PT. PERTAMINA PATRIA NIAGA REGIONAL SUMBAGSEL

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Fixed assets are tangible assets that are used in business operations and have a useful life of more than one year Businesses use these assets strategically to support their production, distribution, and service processes. As a result, this final report aims to evaluate the fixed asset acquisition procedure at PT Pertamina Patra Niaga Regional Sumbagsel, whether it is in accordance with the provisions of the Statement of Financial Accounting Standards (PSAK) No. 16 and the company's internal policies. Recording and management of fixed assets must be done correctly and in accordance with applicable accounting standards. During the internship at the South Sumatra Regional Finance Section, direct observation, documentation review, and interviews with relevant parties were used to write this report. The results show that the business has implemented the right strategy to acquire fixed assets from the planning stage to capitalization. The integrated MySAP and SSC systems also support the recording process. Keywords: Fixed Assets, PSAK 16, Acquisition Procedure, Capitalization, MySAP.

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Detail Information

Series Title

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Call Number

T1814732025

Publisher

Palembang : Prodi Diploma III Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxiii, 51 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.707

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Manajemen Persediaan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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