Kapitalisasi biaya reparasi aktiva tetap alat berat pada PT gawi makmur kalimantan penajam paser utara tahun 2007 --

ABSTRACT

Hotiah " Repair Cost Capitalization of Fixed Asset Heavy Equipment at

PT. Gawi Kalimantan, PenajamPaser Utara" under guidance Mrs. Indah Agustini

T.U, SE as the first advisor and Mr. Rifadin Noor, S.E, M.Si as the second

advisor.

Fixed asset especially the heavy equipment is very important to support

operational activities of the company and also is as the capital of the company.

Fixed asset like heavy equipment after used perhaps will have repair cost and

maintenance cost. And the main problem in writing the final project is weather by

Repair Cost Capitalization of Fixed Asset Heavy Equipment at PT. Gawi

Kalimantan, PenajamPaser Utara will add economic age the Fixed Asset. The

purpose of the final project is to know how much repair cost and maintenance

cost of the fixed assets.

Technique of data collecting used in writing of final Project is Library

Research and Field work research. Field work research in this case consists of

observation, interview and the documentation.

Analyzer used in writing the final Project is formula to look for

depreciation cost by using straight line method that is :

D = C-S

n

The result from this research is that after Repair Cost Capitalization of

Fixed Asset Heavy Equipment at PT. Gawi Kalimantan, PenajamPaser Utara can

add economic age of the heavy equipment. And the hypotesis could be accepted.