Analisis Ketidaksesuaian Prosedur Penghapusan Aktiva Tetap pada Laporan Keuangan Fiskal PT. MMM

Abstract

This study analyzes discrepancies in fixed asset write-off procedures in PT MMM's fiscal financial statements for the period 2023-2024. The main findings show that there are inaccuracies in recording the sale of fixed assets, such as not calculating the profit/loss on sales and not properly writing off accumulated depreciation. These errors cause distortions in the financial statements and potentially lead to administrative sanctions due to fiscal corrections. The research method uses a descriptive qualitative approach through document analysis, interviews, and sales invoices. The data shows that PT MMM has not fully understood the principles of PSAK 16 related to the derecognition of fixed assets. The recommended corrective measures include re-recording accumulated depreciation, accurate write-off of fixed assets, and recording profit/loss in the financial statements. By implementing these steps, PT MMM is expected to improve the reliability of its financial statements and avoid potential sanctions in the future.