SISTEM INFORMASI PENYUSUTAN AKTIVA TETAP DI RSU IMELDA MEDAN

Abstract

Fixed assets are a group of assets used by the company to support the company's operational activities in carrying out its activities. Where in the company unit, it can spend less than 10,000,000 per year to buy a fixed asset. In calculating fixed assets, the company applies a depreciation system (depreciation) which is useful for knowing the decline in the value of fixed assets due to its use and to know when fixed assets are needed. Fixed assets used in the company's activities have a fairly long useful life and generally more than one year so it needs to get special treatment, especially in terms of its uniqueness. The company must determine the appropriate method for its fixed assets. The method that distinguishes a company will affect the value of the profit or loss of a company. The method that distinguishes the author of the design is the straight-line method. It is expected that using the straight-line method can assist companies in determining fixed assets quickly and accurately in presenting different information in detail.