ANALISIS LABA PERUSAHAAN TERHADAP PENERAPAN METODE PENYUSUTAN AKTIVA TETAP PADA PTP. NUSANTARA II KEBUN ARSO KABUPATEN KEEROM

Abstract

The purpose of this study was to determine the application of the straight-line depreciation method on PTP. Nusantara II Kebun Arso Keerom Regency has complied with the assumptions of Financial Accounting Standards and the impact of various depreciation methods on company profits. The research method is qualitative and historical research. The scope of this research is PTP. Nusantara II Arso Gardens, Keerom Regency. The result of the research is the application of the straight-line method on buildings, machinery, office inventory and project inventory is correct. However, for heavy equipment, office vehicles and project vehicles, this is not appropriate and should be changed using the multiple declining balance method. Then the depreciation method used has an impact on company profits. So that it can be seen the profit reported on PTP. Nusantara II Kebun Arso Keerom Regency using the straight-line method is higher than the double-declining balance method.