ANALISIS DEPRESIASI AKTIVA TETAP ALAT BERAT DALAM MENINGKATKAN LABA PERUSAHAAN KONTRAKTOR PERTAMBANGAN DAN PERDAGANGAN (Studi Kasus pada PT. Aneka Mineral Mining di Pomalaa)
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i1.2646Abstract
Analysis of Fixed Asset Depreciation in Increasing the Profit of Mining and Trading Contractor Companies (Case Study of PT. Aneka Mineral Mining in Pomalaa). This research aims to conduct a comparative analysis of depreciation methods to identify the advantages and disadvantages of each, so that researchers can provide relevant input to companies with reference to the provisions of PSAK No. 216. In analyzing the phenomenon under study, this study adopts a qualitative perspective implemented through a case study design. Data was collected through a series of procedures including documentation tecniques, semi-structured interviews, and direct observation in the field. Data analysis techniques use constant comparative techniques to compare the depreciation methods currently used by companies with relevant depreciation methods.
Keywords: Depreciation Method, Fixed Assets, Profit Increase.
References
REFERENSI
Afriansyah, B. (2020). Penerapan Metode Depresiasi Aktiva Tetap Pada Pt Ramarinda Padang Ulak Tanding. Jurnal Ilmiah Raflesia Akuntansi, 6(1), 32–45. https://doi.org/10.53494/jira.v6i1.42.
Creswell, J. W. (2014). Research Design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Sage Publications.
Denny, R., & Adriansyah, A. (2024). Faktor-faktor Yang Mempengaruhi Pilihan Metode Depresiasi Di Perusahaan: Studi Kasus Pada Sektor Manufaktur.
Accounting Information System, Taxes and Auditing Journal (AISTA Journal), 3(2), 51–56. https://doi.org/10.3063/aista.v3i2.70.
Diyah, S. S., & Hayati, N. (2024). Analisis Komparatif Implementasi Metode Penyusutan Komersial Dan Fiscal Pada PT Semen Indonesia (Persero) Tbk. Value, 5(1), 232–252. https://doi.org/10.36490/value.v5i1.1287.
Gunawan, B. (2020). Determinan Praktik Perataan Laba. Jurnal Akuntansi, Program Studi Akuntansi, Universitas Kristen Maranatha, 12(November), 178–186.
Husaeri Priatna. (2023)._8.+Jurnal+-+Husaeri,+Iseu,+Laelasari+106-120 Modal Laba (1). Pengaruh Ukuran Perusahaan Dan Modal Kerja Terhadap Laba Bersih (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Peralatan Rumah Tangga Yang Terdaftar Di Bei Periode 2015 – 2020)”, 14(April), 106–120.
Ikatan Akuntan Indonesia. (2024). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 216 tentang Aset Tetap. Dewan Standar Akuntansi Keuangan (DSAK), Ikatan Akuntan Indonesia. Diakses dari aplikasi IAI.
Jitmau, F., Pangkerego, C., Eiriva, R., & Purba, A. (2021). Indah Raya Kota Sorong Pt. Klasaman Beautiful Raya, Sorong City, Analysis of the Application of the Depreciation Method of Fixed Assets and the Influence on Profit. Jurnal Pitis AKP.
Kholis, A., Syaharman, S., Fadli, Z., & Simanjuntak, A. (2021). Human Capital, Total Aset, Liabilities dan Pengaruhnya Terhadap Laba Perusahaan. Financial: Jurnal Akuntansi, 7(2), 238–245.
Permatasari, Zelin Trika; Yuliawardani, Intan Lely; Sari, Lany Novita; Sari, Vinca Kumala; Mustoffa, A. F. (2023). Implementasi Metode Penyusutan Aktiva Tetap Terhadap Laba. Measurement Jurnal Akuntansi, 17(1), 97–102. https://doi.org/10.33373/mja.v17i1.4877.
Rahmawaty, A., Pantjolo Giningroem, D. S. W., Vikaliana, R., & Wahyu Setyawati, N. (2021). Analisis Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Laba Perusahaan pada PT Aneka Gas Industri. Neraca : Jurnal Akuntansi Terapan, 2(2), 92–98. https://doi.org/10.31334/neraca.v2i2.1488.
Rininda, B. P., Negeri, P., Laut, T., Fitriyani, Y., Negeri, P., & Laut, T. (2025). Analisis Metode Penyusutan Aset Tetap terhadap Laba di PT . Perkebunan Nusantara XIII Kebun Pelaihari Analisis Metode Penyusutan Aset Tetap terhadap Laba di PT . Perkebunan Nusantara XIII Kebun Pelaihari. January. https://doi.org/10.32493/drb.v7i6.39581.
Sasmita, Neks Triani, B. (2024). Analisis Pengelolaan Aset Tetap Badan Keuangan dan Aset Derah (BKAD) Kabupaten Kolaka. 1(2). https://journal.usn.ac.id/index.php/JAFAR/article/view/377.
Situmeang, D. (2022). Pengaruh laba kotor, laba operasi dan laba bersih dalam memprediksi arus kas di masa mendatang pada perusahaan manufaktur. SKRIPSI-2022.
Sugiyono. (2023). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Vol. 17).
Wangchuk, P. (2022). Application of Depreciation Net Present Value and Internal Rate of Return in Engineering Projects a Brief Literature Review. Journal of Applied Engineering, Technology and Management, 2(1), 25–30. https://doi.org/10.54417/jaetm.v2i1.55
Wardoyo, D. U., Wagisuwari, K. S., & Utami, N. M. D. S. (2022). Analisis Perhitungan Penyusutan Aset Tetap Terhadap Laba Perusahaan. Competitive Jurnal Akuntansi Dan Keuangan, 6(1), 1–8.
Published
Versions
- 2026-02-22 (2)
- 2026-02-22 (1)
Issue
Section
License
Copyright (c) 2026 surianto ilham
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
