Pengelompokkan dan Perhitungan Penyusutan Aktiva Tetap pada PT Samudera Berjaya Logistik

Abstract

This Final Task discusses about depreciation assets calculation in PT Samudera Berjaya Logistic. The purpose of this Final Task is to repair the assets grouping and depreciation cost calculation in PT Samudera Berjaya Logistic. Data collection techniques that is used in the research is observation and interview. Data analysis method that is used in this research is descriptive method that describes depreciation cost calculation and assets grouping in PT Samudera Berjaya Logistic and compare it with theory and applicable regulation. The result of the research is there incompatibility in assets grouping. Company should follow the applicable regulations that regulate about group of assets.