Analisis Perlakuan Akuntansi Penyusutan Aset Tetap Pada LPP RRI Samarinda Menurut PSAP No.07

Abstract

SANTI UTAMININGTYAS, Faculty of Economics, University of August 17, 1945, Samarinda.  Analysis of depreciation accounting treatment of fixed assets at LPP RRI Samarinda, under the guidance of Ms. Titin Ruliana  as the first mentor and Miss. Nurfitri as the second mentor.The purpose of this research is to determine and analyze the suitability of depreciation of fixed assets at LPP RRI Samarinda according to PSAP No.07.The theoretical basis used is a theoretical basis concerning financial accounting, fixed assets, deprections of fixed assets and PSAP No.07.  The analytical tool used in this study is to compare PSAP No.07 with LPP RRI Samarinda regarding the depreciation of fixed assets using the straight line depreciation method and calculating the percentage comparison with the champion method.The results of the analysis of this study can be concluded that the hypothesis testing in the analysis og the depreciation of fixed assets at LPP RRI Samarinda is rejected because the measurement after the recognition of fixed assets of company is applied based on the measuring instrument PSAP No.07 regarding fixed assets in accordance with PSAP No.07.