A Set of Fixed Tangible Assets Long Term to Used for Operating Activities in the Company

Abstract

The purpose of this study is to analyze the implementation of Fixed Assets Accounting in the institution. The research approach used is qualitative research which is supported by literature study. Fixed assets are part of the company's assets that are important in supporting the company's operational activities and have a fairly material value in the financial statements so that they can influence the decision making of users of financial statements. Therefore, it is necessary to have a policy for recording and reporting fixed assets and their depreciation in accordance with applicable regulations.