perlakuan akuntansi aktiva tetap pada pt pln proyek induk pembangkit dan jaringan sumatra utara aceh...
TRANSCRIPT
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
1/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
2/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
3/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
4/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
5/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
COPO ZHKGOKPOV
Fbynbllombvvomnokbvvombn
Yrxcxv Olmon`xlbllom zhkxlby zokdopcok opoy Chmo`bvop OLLOM YWP,
Pxmok Yhnhypo Olon rokg yhlolx nhnfhvbcok lbnzomok vomnop `ok mb`orom.Kro
chzo`o yhpboz monfokro+ @ok `hkgok fhvcop vomnop `ok mb`orom.Kro phvyhfxp
zhkxlby `ozop nhkrhlhyobcok pxgoy ocmbv bkb, `ok zhkxlby nhkgokgcop dx`xl
Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov
NH@OK+ Pxgoy Ocmbv bkb `byxyxk gxko nhnhkxmb yolom yopx yrovop xkpxc
nhkrhlhyobcok ypx`b zvagvon @bzlano BBB Ocxkpokyb Eocxlpoy Hcakanb
Xkbuhvybpoy Yxnophvo Xpovo+ Ymolowop fhvbvbkg yolon poc lxzo dxgo zhkxlby
mo`bomcok chzo`o dxkgdxkgok cbpo Kofb Fhyov Nxmonno` YOW rokg phlom
nhnfhvbcok yxvb poxlo`ok rokg fobc zo`o yhlxvxm xnop nokxybo+ Yhnago chloc
cbpo nhk`ozop Yroeoop.Kro b chnx`bok movb, Onbk+
Zhkxlby yxkggxm nhkro`ovb zhkrhlhyobok pxgoy ocmbv rokg zhkxlby locxcok
bkb poc lhzoy `ovb `avakgok navbl noxzxk nophvbl rokg `bfhvbcok alhm ch`xo avokg
pxo zhkxlby -Oromok`o M+N+ YOB@ Kyp `ok Bfxk`o Ybpb Fomhvon"+ Xkpxc bpx
zhkxlby nhkgxiozcok phvbno coybm cmxyxy fxop ch`xo avokg pxo zhkxlby rokg
zolbkg fhvdoyo `olon nhk`b`bc, `ok nhnfhyovcok zhkxlby mbkggo yonzob yhcovokg
bkb+ Opoy `ao `ok chzhviorook nhvhco dxgolom zhkxlby `ozop nhkrhlhyobcok
cxlbom `ok pxgoy ocmbv bkb+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
6/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@olon zhkxlbyok pxgoy ocmbv bkb zhkxlby nhkro`ovb fomwo pxgoy ocmbv bkb
fhlxnlom yhnzxvko `ok phv`ozop fokroc chcxvokgok, fobc `ovb yhgb zhkrxyxkok
colbnop noxzxk bybkro+ Opoy `oyov phvyhfxp zhkxlby nhkgmovozcok cvbpbc `ok yovok
rokg nhnfokgxk gxko zhvfobcok `ok zhkrhnzxvkook pxgoy ocmbv bkb+
Zhkxlby dxgo bkgbk nhkronzobcok phvbno coybm chzo`o zbmoc.zbmoc rokg
phlom nhnfokpx zhkrhlhyobok pxgoy ocmbv bkb, covhko pokzo fbnfbkgok `ok
zhpxkdxc `ovb `ayhk zhnfbnfbkg `ok zbmoc lobk, noco yxlbp fogb zhkxlby `ozop
nhkrhlhyobcok pxgoy ocmbv bkb+ Alhm covhko bpx zo`o chyhnzopok bkb zhkxlby bkgbk
nhkgmopxvcok voyo phvbno coybm rokg yhfhyov.fhyovkro chzo`o 4
?+ Fozoc @vy+ Dmak Poefx Vbpakgo, N+Hi, yhlocx @hcok Eocxlpoy Hcakanb
Xkbuhvybpoy Yxnophvo Xpovo+
6+ Fozoc @vy+ Moyok Yocpb Ybvhgov, N+Yb, Oc, yhlocx Chpxo Dxvxyok Zvagvon
Ypx`b @bzlano BBB Ocxkpokyb Eocxlpoy Hcakanb Xkbuhvybpoy Yxnophvo Xpovo+
9+ Fozoc Bycok`ov Nx`o, YH, N+Yb, yhlocx `ayhk zhnfbnfbkg, rokg phlom
nhlxokgcok wocpx, phkogo, `ok ebcbvok `olon nhnfhvbcok fbnfbkgok `ok
ovomok `olon nhkrhlhyobcok pxgoy ocmbv bkb+
0+ Zbnzbkok `ok yhlxvxm covrowok ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxnxp, Oihm `ok
Vbox NH@OK, rokg phlom fokroc nhnfokpx zhkxlby `olon nhnfhvbcok btbk
`ok nhkrh`bocok `opo.`opo rokg `bzhvlxcok `olon zhkrxyxkok Pxgoy ocmbv
bkb+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
7/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
8/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@OEPOV BYB
COPO ZHKGOKPOV + b
@OEPOV BYB ++ bu
@OEPOV LONZBVOK + u
FOF B 4 ZHK@OMXLXOK
O+ Lopov Fhlocokg Noyolom +?
F+ Vxnxyok Noyolom ++9
I+ Pxdxok ok Nokeoop Zhkhlbpbok ++0
@+ Ybyphnopbco Zhkhlbpbok
@+?+ Do`wol Zhkhlbpbok ++++ 8
@+6+ Lozavok Zhkhlbpbok ++5
FOF BB 4 ZP+ ZLK -Zhvyhva" ZVARHC BK@XC ZHNFOKGCBP @OK
DOVBKGOK YXNOPHVO XPOVO, OIHM @OK VBOX NH@OK
O+ Yhdovom Vbkgcoy ++ =
F+ Ypvxcpxv Avgokbyoyb +?:
I+ Xvobok Pxgoy -daf `hyivbzpbak " ++ ??
@+ Dovbkgok Xyomo!Chgbopok +++?7
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
9/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
H+ Cbkhvdo Xyomo Phvcbkb +++ ?7
E+ Vhkioko Chgbopok + ?=
FOF BBB 4 PAZBC ZHKHLBPBOK
O+ Ocpbuo Phpoz ++?2
F+ Zhnfogbok Ocpbuo Phpoz +++ 6:
I+ Zhkggokpbok Ocpbuo Phpoz + 67
@+ Nokodhnhk Ocpbuo Phpoz ++62
H+ Xkyxv.xkyxv Zhkghk`olbok Bkphvk Ocpbuo Phpoz 90
E+ Bk`bcopav Zhkblobok 9=
FOF BU 4 CHYBNZXLOK @OK YOVOK
O+ Chybnzxlok 09
F+ Yovok ++00
@OEPOV ZXYPOCO 08
LONZBVOK
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
10/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@OEPOV LONZBVOK
Lonzbvok ? 4 Yxyxkok Avgokbyoyb ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxnxp, Oihm %
Vbox NH@OK
Lonzbvok 6 4 @oepov Noyo nokeoop Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva"
Zbcbpvbkg Yxnxp, Oihm % Vbox NH@OK
Lonzbvok 9 4 Vbkibok Zay Khvoio Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva"
Zbcbpvbkg Yxnxp, Oihm % Vbox NH@OK
Lonzbvok 0 4 Fxcpb Zhnforovok Ocpbuo Phpoz `hkgok Coy!Fokc zo`o ZP+ ZLK
-Zhvyhva" Zbcbpvbkg Yxnxp, Oihm % Vbox NH@OK
Lonzbvok 8 4 Covpx Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxnxp,
Oihm % Vbox NH@OK
Lonzbvok 5 4 Vbkibok Ocpbuo Phpoz Zhv Dhkby zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg
Yxnxp, Oihm % Vbox NH@OK
Lonzbvok 7 4 Yxvop Foloyok Vbyhp `ovb ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxnxp,
Oihm % Vbox NH@OK
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
11/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
12/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
FOF B
ZHK@OMXLXOK
O+ Lopov Fhlocokg Noyolom@olon yhcpav zhvhcakanbok phckalagb rokg yhnocbk nodx nhnzhkgovxmb
zhvchnfokgok zo`o yhpboz zhvxyomook, fobc zhvxyomook ywoypo noxzxk
zhvxyomook zhnhvbkpom+ Noyolom rokg `bmo`ozb zhvxyomook dxgo yhnocbk vxnbp
phvxpono `olon zhkrodbok lozavok chxokgok+ @b`olon nhkiozob pxdxok
zhvxyomook yhlolx nhkgmo`ozb noyolom fobc bpx `ovb `olon noxzxk `ovb lxov
zhvxyomook, xkpxc bpx `bzhvlxcok o`okro zhkghk`olbok bkphvk rokg `ozop
nhnfokpx nhnzhvlokiov chgbopok `olon zhvxyomook `ok nhnzhvchibl vhybca
phvdo`bkro zhkrbnzokgok opox chyolomok `olon yhpboz ocpbubpoy `olon zhvxyomook+
Yhpboz avgokbyoyb nhnblbcb yoyovok rokg ocok `biozob, fobc rokg fhvybeop
dokgco zhk`hc noxzxk dokgco zokdokg, robpx nhnzhvalhm lofo `ok nhkobccok
kblob zhvxyomook+ Zhvxyomook pb`oc ocok `ozop nhkiozob yoyovok phvyhfxp pokzo
o`okro ocpbuo -oyyhp" rokg `ozop nhkdonbk chlokiovok azhvoybakol vxpbk
zhvxyomook, phvxpono ocpbuo phpoz -eb}h` oyyhpy"+ Ocpbuo phpoz nhvxzocok oyyhp
zhvxyomook rokg yokgop zhkpbkg, pokzo o`okro ocpbuo phpoz nxypombl yhfxom
zhvxyomook `ozop nhkdolokcok chgbopok azhvoybakol vxpbkkro `hkgok fobc+
Nhkxvxp ZYOC Ka+ ?5, ocpbuo phpoz o`olom ocpbuo fhvwxdx` rokg
`bzhvalhm `olon fhkpxc yboz zocob opox `hkgok `bfokgxk lhfbm `xlx rokg
`bgxkocok `olon zvayhy zva`xcyb, pb`oc `bnocyx`cok xkpxc `bdxol chnfolb `olon
vokgco chgbopok kavnol zhvxyomook `ok nhnzxkrob nokeoop lhfbm `ovb yopx pomxk+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
13/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Monzbv yhpboz zhvxyomook, fobc rokg fhvghvoc `olon fb`okg doyo,
zhv`ogokgok, noxzxk bk`xypvb zoypb nhnblbcb ocpbuo phpoz xkpxc nhkdolokcok
chgbopok azhvoybakol zhvxyomook yhpboz movbkro+ Ocpbuo phpoz nhvxzocok movpo
zhvxyomook rokg noyo zhkggxkookkro lhfbm `ovb yopx zhvba`h kavnol ocxkpokyb
-fboyokro `bopoy yopx pomxk zhkggxkook"+ Ocpbuo phpoz bkb `bgalakgcok chzo`o `xo
chlanzac fhv`oyovcok wxdx`kro robpx, ocpbuo phpoz fhvwxdx` -pokgbflh oyyhp" `ok
ocpbuo phpoz pb`oc fhvwxdx` -bkpokgbflh oyyhpy"+ Movpo zhvxyomook rokg phvnoyxc
ch`olon chlanzac ocpbuo phpoz bkb robpx, pokom -lok`", gh`xkg -fxbl`bkg", nhybk
-noimbkh", chk`ovook -uhmbilhy", gaa`wbll, moc ibzpo -iazr vbgmpy", `ok lobk
yhfogobkro+
@b `olon nhkdolokcok chgbopok azhvoyb zhvxyomook, zvayhy zhvalhmok
ocpbuo phpoz phvyhfxp phkpx nhnhvlxcok zhvpbnfokgok.zhvpbnfokgok fogb zbmoc
zhvxyomook, covhko chyolomok `olon nhnzhvpbnfokgcok iovo nhnzhvalhm ocpbuo
phpoz dxgo ocok nhnzhkgovxmb azhvoyb zhvxyomook, phvxpono `ovb yhgb `oko rokg
phvyh`bo xkpxc nhnzhvalhm ocpbuo phpoz phvyhfxp+ Xkpxc bpx `bzhvlxcok yxopx
zhvhkiokook rokg fhv`oyovcok zhvpbnfokgok.zhvpbnfokgok rokg phzop fogb zovo
zhkgonfbl chzxpxyok, phkpokg chfbdocok ozo rokg zhvlx `bonfbl xkpxc
nhnzhvalhm ocpbuo phpoz+
Yhbvbkg `hkgok fhvdolokkro wocpx, noco ocpbuo phpoz rokg phlom `bnblbcb
zhvxyomook phkpxkro nhnzxkrob fopoy wocpx phvphkpx xkpxc fhvazhvoyb, yhvpo
nhnhvlxcok zhvfobcok.zhvfobcok rokg co`okgcolo dxgo nhnfxpxmcok `oko rokg
pb`oc yh`bcbp dxnlomkro, `byonzbkg fboro.fboro zhnhlbmovook vxpbk ogov `ozop
nhkxkdokg chgbopok zhkgazhvoybokkro rokg fhvchybkonfxkgok+ @olon mol bkb
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
14/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
zhvlx zhkhpozok ozocom zhkghlxovok.zhkghlxovok rokg fhvmxfxkgok `hkgok
ocpbuo phpoz noyxc chzo`o zhkghlxovok na`ol -iozbpol h}zhk`bpxvh" opoxzxk
zhkghlxovok zhk`ozopok -vhuhkxh h}zhk`bpxvh"+
Zhkokgokok ocpbuo phpoz fhvpxdxok xkpxc nhnzhvalhm hebybhkyb `ok
zhkgonokok phvmo`oz ocpbuo phpoz ogov `oko rokg `bbkuhypoybcok ch`olon ocpbuo
phpoz nhnzhvalhm nokeoop rokg nocybnxn yhyxob `hkgok dokgco wocpx
zhnocobokkro, yhvpo xkpxc nhkgmbk`ovb chpb`ocwodovok zhlozavok fboro `olon
yopx zhvba`h ocxkpokyb+ Ocpbuo phpoz dxgo yokgop hvop cobpokkro `hkgok xnxv
hcakanby `ovb ocpbuo phvyhfxp yhmbkggo zhvxyomook zhvlx nhkhvozcok yxopx ybyphn
bkeavnoyb ocxkpokyb ocpbuo phpoz xkpxc `ozop nhkghypbnoybcok yhiovo lhfbm ocxvop
xnxv hcakanby ocpbuo phpoz phvyhfxp+ Mol bkb yokgop zhkpbkg covhko `hkgok
hypbnoyb xnxv hcakanby rokg ocxvop, zhvxyomook `ozop nhkpocybv noyo
zhkggxkook ocpbuo phpoz phvyhfxp yhiovo lhfbm hehcpbe+
Nhkgbkgop zhkpbkgkro ocpbuo phpoz -eb}h` oyyhpy" fogb yhfxom avgokbyoyb!
zhvxyomook, noco zhkxlby phvpovbc xkpxc nhkgokolbyby ocpbuo phpoz phvyhfxp
ch`olon yhfxom pxgoy ocmbv rokg `bozlbcoybcok alhm zhvxyomook `hkgok dx`xl
Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc
Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo, Oihm `ok Vbox Nh`ok +
F+ Vxnxyok Noyolom
Ozocom zhvlocxok ocxkpokyb ocpbuo phpoz rokg `bphvozcok alhm ZP+ ZLK
-Zhvyhva" NH@OK+ phlom yhyxob `hkgok zvbkybz ihzop, onok `ok nxvom1
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
15/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
I+ Pxdxok `ok Nokeoop Zhkhlbpbok
I+?+ Pxdxok Zhkhlbpbok
O`ozxk pxdxok `ovb zhkhlbpbok pxgoy ocmbv bkb o`olom yhfogob fhvbcxp 4
?+ Xkpxc nhkghpomxb yhdoxm noko zhkhvozok zhvlocxok ocxkpokyb ocpbuo
phpoz rokg ihzop, onok, `ok nxvom`olon zhvxyomook+
6+ Xkpxc nhkghpomxb gonfovok rokg dhloy nhkghkob zhvlocxok ocxkpokyb
ocpbuo phpoz ozocom yhyxob `hkgok yhnhypbkro `ok phvmbk`ov `ovb
phvdo`bkro chyolomok `olon zhkrxyxkok `ok zhkgopxvokkro+
9+ Yhfogob yolom yopx yrovop gxko nhkrhlhyobcok zhk`b`bcok Zvagvon
Ypx`b @bzlano BBB Ocxkpokyb Eocxlpoy Hcakanb Xkbuhvybpoy Yxnophvo
Xpovo+
I+6+ Nokeoop Zhkhlbpbok
O`ozxk nokeoop `ovb zhkhlbpbok pxgoy ocmbv bkb o`olom yhfogob fhvbcxp 4
?+ Nhnfokpx zhkxlby `olon nhnomonb zhvlocxok ocxkpokyb ocpbuo phpoz
`olon yxopx zhvxyomook+
6+ Nhnfhvb bkeavnoyb `ok zhkghpomxok chzo`o zhkxlby phkpokg zhvlocxok
ocxkpokyb ocpbuo phpoz rokg `bphvozcok `olon zhvxyomook `ok
nhnfok`bkgcokkro `hkgok phavb rokg `bzhvalhm `b fokgcx cxlbom+
9+ Yhfogob fomok noyxcok fogb zhvxyomook xkpxc zhkbkgcopok cxolbpoy
zhvlocxok ocxkpokyb ocpbuo phpoz rokg `bphvozcok zo`o zhvxyomook+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
16/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@+ Ybyphnopbco zhkhlbpbok
@+?+ Do`wol Zhkhlbpbok
Ogov zhkxlbyok ycvbzyb nbkav bkb lhfbm phvovom `ok `ozop nhnzhvnx`om
zhkxlby `olon zhkghvdook mol.mol rokg `bfomoy, zhkxlby nhlocxcok zhkhlbpbok
yhphlom zhkxlby nhkrhlhyobcok nogokg `b Eocxlpoy Hcakanb Xkbuhvybpoy Yxnophvo
Xpovo+ Do`wol zhkhlbpbok rokg phv`bvb `ovb fhvfogob chgbopok+ Xkpxc lhfbm dhloykro
`ozop `blbmop zo`o pofhl do`wol zhkhlbpbok fhvbcxp bkb 4
Pofhl ?+?
Do`wol Zhkhlbpbok
Chphvokgok
Ogxypxy Yhzphnfhv Acpafhv Kauhnfhv
Nbkggx ch. Nbkggx ch. Nbkggx ch. Nbkggx ch.
? 6 9 0 ? 6 9 0 ? 6 9 0 ? 6 9 0
Zhkxlby nhkgxvxy ycy
fhvybm `b fogbok
oco`hnbc Eocxlpoy
Hcakanb Xkbuhvybpoy
Yxnophvo Xpovo
Zhkxlby nhkiovb vxdxcok
opoy dx`xl rokg bkgbk `b
fxop
Nhkgodxcok dx`xl
chzo`o chpxo ZvagvonYpx`b @bzlano BBB
Ocxkpokyb
Nhnfxop yxvop vbyhp
rokg `bpxdxcok xkpxc ZP+
ZLK -Zhvyhva" Zvarhc
Bk`xc Zhnfokgcbp `ok
Dovbkgok Yxnophvo
Xpovo, Oihm `ok Vbox
NH@OK
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
17/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Nhkgodxcok Zvazayol
Pxgoy Ocmbv gxko
nhk`ozopcok @ayhkZhnfbnfbkg
Nhlocxcok vbyhp `b ZP+
ZLK -Zhvyhva" NH@OK
Fbnfbkgok Pxgoy Ocmbv
`hkgok `ayhk
zhnfbnfbkg
@+6+ Lozavok Zhkhlbpbok
@olon zhnfomoyok rokg ocok `blocxcok, zhkxlby nhnfogb pxgoy ocmbv bkb
opoy hnzop fogbok xvobok zacac zo`o noybkg.noybkg fof rokg xvxpokkro o`olom
yhfogob fhvbcxp 4
FOF B 4 ZHK@OMXLXOK
@olon fof bkb ocok `bxvobcok yhiovo vbkgcoy lopov fhlocokg
noyolom, vxnxyok noyolom, pxdxok `ok nokeoop zhkhlbpbok `ok
ybyphnopbco zhkhlbpbok+
FOF BB 4 ZP+ ZLK -Zhvyhva" ZVARHC BK@XC ZHNFOKGCBP @OK
DOVBKGOK YXNOPHVO XPOVO, OIHM @OK VBOX
NH@OK+
Fof bkb ocok nhkgxvobcok yhdovom vbkgcoy zhvxyomook, ypvxcpxv
avgokbyoyb, xvobok pxgoy -daf `byivbzpbak", dovbkgok
xyomo!chgbopok, cbkhvdo xyomo phvcbkb zhvxyomook, `ok vhkioko
chgbopok+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
18/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
FOF BBB 4 PAZBC ZHKHLBPBOK
Zo`o fof bkb zhkxlby nhnfok`bkgcok `opo phavb `hkgok moybl
zhkhlbpbok `b lozokgok, `ok `ovb moybl phvyhfxp zhkxlby ocok
nhnfhvbcok zhkblobok+
FOF BU 4 CHYBNZXLOK @OK YOVOK
@olon fof bkb zhkxlby ocok nhnfxop chybnzxlok fhv`oyovcok
xvobok `ok zhnfomoyok phv`omxlx, `ok dxgo ocok nhkghnxcocok
yovok rokg ocok `bokggoz fhvnokeoop fogb zhvxyomook+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
19/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
20/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
FOF BB
ZP+ ZLK -Zhvyhva" ZVARHC BK@XC ZHNFOKGCBP @OK DOVBKGOK
YXNOPHVO XPOVO, OIHM @OK VBOX NH@OK
O+ Yhdovom VbkgcoyLbypvbc nxlob `bchkol `b Bk`akhybo zo`o ocmbv ofo` ch.?2 robpx zo`o noyo
Zhnhvbkpomok Mbk`bo Fhlok`o+ Zo`o yoop bpx zhkrh`book phkogo lbypvbc `b khgovo
cbpo `bchlalo alhm fhfhvozo zhvxyomook yolom yopxkro o`olom KU AGHN
-auhvthhyh goyh `ok hlhipvbpbhyp noopmozzr" rokg fhvzxyop `b khgovo Fhlok`o,
yh`okgcok `b Bk`akhybo fhvzxyop `b Docovpo+ Yhdovom chlbypvbcok `b Bk`akhybo
`bnxlob zo`o pomxk ?=29 `b `ohvom Fopoubo opox Docovpo yhcovokg+
Pbgo zxlxm pomxk chnx`bok -?269" lbypvbc nxlob o`o `b Nh`ok+ Yhkpvolkro
`bfokgxk `b zhvpozocok cokpav ZLK iofokg Nh`ok rokg yhcovokg `b dolok Lbypvbc
ka ?6 Nh`ok, `bfokgxk alhm KU KBGHN!AGHN, robpx yolom yopx zhvxyomook
ywoypo Fhlok`o+ Chnx`bok nhkrxyxl zhnfokgxkok lbypvbc `b Pokdxkg Zxvo `ok
Zokgcolok Fvok`ok ?260, Phfbkg Pbkggb ?267, Ybfalgo, Fhvoypogb, `ok Povxpxkg
?262, Pokdxkg Folob ?29?, Lofxmok Fblbc ?295, `ok Pokdxkg Pbvon ?297+ Zo`o
noyo zhkdodomok Dhzokg, zhvxyomook lbypvbc fhvo`o `bpokgok Dhzokg `hkgok
nhk`opokgcok phkogo omlb `ovb Dhzokg, phpozb Dhzokg mokro nhkgonfbl olbm
zhkghlalook lbypvbc nblbc ywoypo Fhlok`o pokzo nhkgo`ocok zhkonfomok nhybk
`ok zhvlxoyok dovbkgok+ @ohvom chvdokro `bfogb nhkdo`b Zhvxyomook Lbypvbc
Yxnophvo, `ok Zhvxyomook Lbypvbc Dowo rokg `byhyxobcok `hkgok ypvxcpxv
avgokbyoyb zhnhvbkpomok Dhzokg zo`o yoop bpx+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
21/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Yhdoc zvaclonoyb chnhv`hcook Vhzxflbc Bk`akhybo ?7 Ogxypxy ?208
`bcxnok`okgcok noco chyopxok ocyb covrowok lbypvbc `b yhlxvxm zhkdxvx pokom obv
nhkgonfbl olbm Zhvxyomook Lbypvbc ywoypo Fhlok`o `ovb pokgok phkpovo Dhzokg+
Zhkgonfblolbmok bpx yhlhyob fxlok acpafhv ?208 `ok `byhvomcok zo`o zhnhvbkpom
Vhzxflbc Bk`akhybo `olon mol bkb @hzovphnhk Zhchvdook Xnxn+ Nhkghkokg
zhvbypbwo onfbl olbm bpx noco pokggol 67 acpafhv `bphpozcok yhfogob movb lbypvbc
koybakol+ Yhdoc pomxk ?288 `b Nh`ok fhv`bvb zhvxyomook lbypvbc `bypvbfxyb iofokg
Yxnophvo Xpovo rokg nxlo.nxlo `bchzolob alhm V+ Yxcovka - nhvokgcoz Chzolo `b
Oihm "+
Cokpavkro fhvlacoyb `b dolok Fopx Gbkggbkg - yhcovokg nhkdo`b gx`okg
ZLK ", yhphlom FZX ZLK fhv`bvb `hkgok YC Nhkphvb Ka+ ?5!?6: pokggol 6: Nhb
?25?, noco avgokbyoyb chlbypvbcok `b vxfom, Yxnophvo Xpovo, Oihm, Yxnophvo
Fovop, `ok Vbox nhkdo`b ZLK Hcyzlabpoyb BB `bzbnzbk alhm Bv+ @x`xkg
Roimroyxnbpvo+ Zo`o pomxk ?258 FZX ZLK `bfxfovcok `hkgok zhvopxvok Nhkphvb
Ka+ ?!ZVP!58 `bphpozcok `ohvom zhnfogbok chvdo ZLK nhkdo`b ?8 chyopxok
`ohvom hcyzlabpoyb Yxnophvo Xpovo rokg dxgo `byhfxp `ohvom hcyzlabpoyb B rokg
`bzbnzbk alhm Bv+ @x`xkg Roimroyxnbpvo, Oihm nhkdo`b hcyzlabpoyb ]BBB,
Yxnophvo Fovop `ok Vbox nhkdo`b hcyzlabpoyb ]BU+ Zo`o pokggol ?6 Ozvbl ?252
`hkgok YC Nhkphvb ZX % P Ka+ 87!Czpy!?252 `ok Ka ?29!Czpy!52 yhvpo YC
@bvdhk GOPVBC Ka ?6!C!52 dofopok zhnbnzbk Hcyzlabpoyb B `byhvom phvbnocok
`ovb Bv+ @x`xkg Roimroyxnbpvo chzo`o Bv+ @ovnaka `ok ZLK wocpx bpx `bfogb
nhkdo`b ?0 Hcyzlabpoyb `ok 0 ZLK Zhnfokgxkok+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
22/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Zhvopxvok Zhnhvbkpom Ka+ ?= pomxk ?276 nhnzhvphgoy ch`x`xcok ZLK
yhfogob Zhvxyomook Xnxn Lbypvbc Khgovo `hkgok moc `ok whwhkokg `ok
pokggxkg dowof nhnfokgcbpcok, nhkrolxvcok, `ok nhk`bypvbfxybcok phkogo
lbypvbc `b yhlxvxm Bk`akhybo, chnx`bok `byxyxl `hkgok chzxpxyok nhkphvb ZXPL
Ka+ :?!ZVP!79 xkpxc nhkhpozcok zhvxfomok ZLK `ovb Zhvxyomook Xnxn Lbypvbc
Khgovo yhfogob yopx.yopxkro Zhvxyomook Khgovo rokg `bfhkpxc Zhnhvbkpom xkpxc
nhnfokgcbpcok, nhkrolxvcok, `ok nhk`bypvbfxybcok phkogo lbypvbc `b yhlxvxm
Bk`akhybo+
@olon YC Nhkphvb phvyhfxp `bphpozcok zxlo zhnfogbok chvdo ZLK nhkdo`b
?0 Hcyzlabpoyb, 0 `ohvom `bypvbfxyb `ok 9 `ohvom zhnfokgcbpok `ok yhdoc bpx ZLK
Hcyzlabpoyb B Yxnophvo Xpovo `bgokpb nhkdo`b ZLK Hcyzlabpoyb Yxnophvo Xpovo+
Nhkrxyxl Zhvopxvok Nhkphvb ZXPL Ka+ :?9!ZVP!78 rokg nhvxfom ZLK
Hcyzlabpoyb ZVALBY rokg `boyxm alhm @bvhcyb, yhnhkpovo Avgokbyoyb @bvhcyb ZLK
zxk nhkgolonb zhvxfomok zxlo+ ZLK Hcyzlabpoyb BB nhkdo`b ZLK Wblorom BB
Yxnopvhvo Xpovo, ZLK Zhnfokgxkok UBBB chnx`bok nhkdo`b ZLK Zhnfokgxkok
B `ok fhvxfom nhkdo`b Zvarhc Bk`xc Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo,
chnx`bok phvdo`b zhvxfomok kono nhkdo`b ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc
Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo, Oihm `ok Vbox - Zbcbpvbkg Yxov " yhyxob
`hkgok yxvop chzxpxyok Ka+ :96!C!@BV!6::5 pokggol ?0 Ehfvxovb 6::5+
F+ Ypvxcpxv Avgokbyoyb
Yhpboz Zhvxyomook zoypb nhnblbcb ypvxcpxv avgokbyoyb, ypvxcpxv avgokbyoyb
yokgop zhkpbkg `b`olon zhvxyomook covhko fhvexkgyb yhfogob lok`oyok fogb
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
23/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
yhlxvxm exkgyb rokg o`o `olon avgokbyoyb xkpxc nhlocyokocok pxgoy, whwhkokg
`ok pokggxkg dowof `ovb yhpboz exkgyb+ ZP ZLK -Zhvyhva" Zvarhc Bk`xc
Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo, Oihm, `ok Vbox nhkgokxp ypvxcpxv
avgokbyoyb govby lxvxy ypoe - lbkh ypoee avgokbtopbak " rokg yhyxob `hkgok cak`byb
zhvxyomook phvyhfxp covhko 4
?+ Zhnfogbok pxgoy yhiovo dhloy `ozop `bfh`ocok,
6+ Ghkhvol nokodhv lokgyxkg nhnhvbkpom `ok nhnfhvbcok zhpxkdxc.zhpxkdxc
chzo`o chzolo fogbok xkpxc `bphvxycok chzo`o fowomokkro rokg yx`om
`bphkpxcok fhv`oyovcok yzhybolbyoyb pxgoy+
Whwhkokg `ovb zxkioc zbnzbkok `blbnzomcok yhzhkxmkro chzo`o
fowomokkro `olon fb`okg zhchvdook yhzokdokg rokg nhkrokgcxp fb`okg
chvdokro+ ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov `bzbnzbk alhm yhavokg Ghkhvol
Nokoghv rokg nhnfowomb fhfhvozo nokodhv fogbok rokg phv`bvb `ovb 4
?+ Nokodhv fb`okg zhvhkiokook
6+ Nokodhv fb`okg azhvoyb
9+ Nokodhv fb`okg Y@N o`nbkbypvoyb `ok chxokgok
I+ Xvobok Pxgoy -daf `hyivbzpbak "
O`ozxk xvobok pxgoy `ovb ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov o`olom 4
?+ Ghkhvol Nokodhv
o+ Fhvpokggxkg dowof opoy zhkgalomok chgbopok zvarhc `ok zhnfokgxkok
Zhnfokgcbp `ok Dovbkgok Phkogo Lbypvbc yhyxob rokg phviokpxn `olon
@oepov Bybok Zvarhc -@BZ", Zhpxkdxc Azhvoybakol -ZA", `ok Okggovok
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
24/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Bkuhypoyb -OB" yhvpo fhvpokggxkg dowof phvmo`oz fboro do`wol `ok nxpx
yhyxob povghp cbkhvdo zvarhc bk`xc rokg phvyh`bo, yhvpo nhnoypbcok fomwo
yhnxo zvagvon zhnfokgxkok `ok OZFK, LAOK, OZLK phlom `bchpomxb
alhm `bvhcyb,
f+ Nhkhpozcok Vhkioko Chvdo Okggovok Zhvxyomook -VCOZ" zvarhc bk`xc,
i+ Nhkgalom chgbopok zvarhc `ok fhvpbk`oc yhfogob wocbl zhnblbc -awkhv",
`+ Nhkhpozcok yryphn nokodhnhk cbkhvdo `ok yryphn nokodhnhk nxpx
zvarhc bk`xc yhvpo zhkghk`olbokkro,
h+ Nhkghnfokgcok mxfxkgok chvdo yono `hkgok zbmoc lobk xkpxc
chlokiovok `ok chfhvmoyblok zhkrhlhyobok zvarhc,
e+ Nhkghnfokgcok `ok nhnhlbmovo canzhphkyb okggapo `olon fb`okg
zvarhc bk`xc,
g+ Nhkghnfokgcok ypvophgb `ok chfbdocok zacac xkpxc nhkbkgcopcok chvdo
zvarhc bk`xc,
m+ Nhnoypbcok chlokiovok caav`bkoyb `ok YLO - yhvubih lhuhl ogvhhnhkp "
`ok ZP+ ZLK -Zhvyhva" doyo cakypvxcyb,
b+ Nhkhpozcok lozavok nokodhnhk zvarhc bk`xc+
6+ Chzolo Ox`bp Bkphvkol
Fhvpokggxkg dowof opoy zhkrhlhkggovook ox`bp nokodhnhk xkpxc
nhkdonbk zhkiozobok povghp cbkhvdo zvarhc bk`xc yhyxob zhkhpozok `bvhcyb `hkgok
chphkpxok `ok chfbdocok zvayhy nokodhnhk yhyxob `hkgok zhvopxvok zhvxk`okgok
rokg fhvlocx+ Vbkibok pxgoy chzolo ox`bp bkphvkol o`olom 4
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
25/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
o+ Nhvxnxycok zvagvon chvdo zhnhvbcyook pomxkok yhyxob Zvagvon Chvdo
Zvarhc Bk`xc,
f+ Nhlocyokocok ox`bp bkphvkol, nhlbzxpb zhlocyokook chgbopok zvarhc bk`xc,
chxokgok, yryphn yxnfhv `oro nokxybo `ok o`nbkbypvoyb,
i+ Nhvxnxycok noyxcok `ok vhcanhk`oyb rokg nhkrokgcxp zvayhy
Nokodhnhk `ok Azhvoybakol,
`+ Nhnokpox pbk`oc lokdxp phnxok moybl ox`bp bkphvkol+
9+ Nokodhv Fb`okg Zhvhkiokook
Fhvpokggxkg dowof opoy phvyh`bokro zhvhkiokook chvdo opoy zhlocyokook
chgbopok zhvhkiokook cakypvxcyb zhnfokgxkok zvarhc zhnfokgcbp `ok dovbkgok,
zhkhpozok chfbdocok nokodhnhk rokg ypvophgby `olon vokgco zhkiozobok povghp
cbkhvdo zvarhc bk`xc yhvpo nhk`xcxkg vhypvxcpxvbyoyb avgokbyoyb zvarhc bk`xc+
Vbkibok pxgoy zacac nokodhv fb`okg zhvhkiokook o`olom 4
o+ Nhkrxyxk Vhkioko Chvdo Okggovok -VCO" zvarhc bk`xc pomxkok,
f+ Nhlocyokocok huolxoyb cbkhvdo yhvpo yaybolbyoyb zhkhvozokkro chzo`o
avgokbyoyb zvarhc,
i+ Nhvhkiokocok `ok nhkghlalo chgbopok zhnfhfoyok pokom `ok nhkghlalo
chgbopok yabl bkuhypbgopbak,
`+ Nhkrbozcok ON@OL, XZL, `ok VCL yhvpo zhvbdbkok,
h+ Nhkgalom `ok nhnfbko ybyphn nokodhnhk nxpx,
e+ Nhvxnxycok ypok`ov zva`xc!nophvb, yhvpo nhnfbko zhkhvozokkro,
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
26/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
g+ Nhlocyokocok zhvhkiokook zvarhc rokg ybkhvgb `hkgok caav`bkoyb
fhvyono doyo nokodhnhk cakypvxcyb,
m+ Nhkhpozcok lozavok zvarhc bk`xc+
0+ Nokodhv Fb`okg Azhvoyb
Vbkibok pxgoy nokodhv fb`okg azhvoyb o`olom 4
o+ Nhkrxyxk vhkioko chvdo ypoe azhvoyb yhyxob vhkioko chvdo zvarhc bk`xc,
f+ Nhvxnxycok `ok nhkghuolxoyb cbkhvdo fb`okg yhvpo yaybolbyoyb
zhkhvozokkro,
i+ Nhkgcaav`bkoyb chgbopok zhlocyokook o`nbkbypvoyb phckbc nhlbzxpb
o`nbkbypvoyb, phkogo oybkg, cakpvoc.cakpvoc `ok fhvbpo zhnforovok,
`+ Nhkgcaav`bkoyb chgbopok zhkgo`ook `ok zhkghk`olbok yovoko chvdo
zvarhc yhyxob `hkgok cakpvoc ogov phzop wocpx yhyxob cxolbpoy `ok
cxokpbpoy,
h+ Nhnfbko mxfxkgok chvdo `hkgok bkypokyb phvcobp xkpxc chlokiovok pxgoy,
e+ Nhlocyokocok zhnokpoxok chnodxok ebybc zvarhc yhiovo fhvcolo xkpxc
nhkgmbk`ovb chphvlonfopok,
g+ Nhkghlalo zhkhvbnook `ok zhkghlxovok fovokg yhvpo popo xyomo gh`xkg,
m+ Nhnfhvb lozavok nokodhnhk yhyxob fb`okgkro+
8+ Nokodhv Fb`okg Y@N, O`nbkbypvoyb @ok Chxokgok
Fhvpokggxkg dowof opoy zhkghlalook Y@N, O`nbkbypvoyb `ok Chxokgok
xkpxc nhk`xcxkg zhlocyokook zhchvdo chgbopok zvarhc bk`xc `olon nhkiozob
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
27/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
cbkhvdo povghp zvarhc bk`xc yhyxob zhkhpozok `bvhcyb+ Vbkibok pxgoy zacac nokodhv
fb`okg Y@N, O`nbkbypvoyb `ok Chxokgok o`olom 4
o+ Nhvhkiokocok dhkdokg covbv `ok ybclxy xkpxc Y@N pbkgcop zhlocyokook `b
zvarhc bk`xc,
f+ Nhlocyokocok nokodhnhk fhvfoyby canzhphkyb `olon mol zhkhpozok
zaybyb Y@N, zhkblobok xkdxc chvdo zhgowob yhvpo zhk`b`bcok `ok lopbmok,
i+ Nhlocyokocok popo xyomo chzhgowobok `olon mol vhnbkyoyb, nxpoyb `opo
zhgowob,
`+ Nhlocyokocok zhchvdook chyhcvhpovbopok zhkgalomok chlxov noyxc yxvop
yhvpo nhkdonbk chvomoybookkro,
h+ Nhkghlalo ybyphn bkeavnoyb `ok nhnhlbmovo zhvolopok zhvokgcop chvoykro,
e+ Nhlocyokocok zhkrh`bok `ok nhnhlbmovo zhvolopok cokpav,
g+ Nhlocyokocok zhkghk`olbok olbvok coy zhkhvbnook `ok zhkghlxovok yhvpo
nhnfxop lozavok vhcakyblboyb chxokgok,
m+ Nhlocxcok zhkgalomok chxokgokkro fhv`oyovcok chgbopok zvarhc bk`xc,
b+ Nhlocyokocok chgbopok ocxkpokyb fboro Z@Z `ok ocpbuo phpoz,
d+ Nhkhpozcok lozavok nokodhnhk `b fb`okgkro+
5+ Zvarhc Zhnfokgcbp
Vbkibok pxgoy zacac nokodhv zvarhc zhnfokgcbp o`olom 4
o+ Caav`bkoyb zhkgowoyok `ok zhkghk`olbok phckbc `ok o`nbkbypvoyb `hkgok
xkbp doyo nokodhnhk cakypvxcyb,
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
28/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
f+ Nhlocxcok chgbopok zvarhc `hkgok exkgyb yhfogob zhk`hlhgoybok wocbl
zhnblbc -awkhv" `ovb zarhc bk`xc,
i+ Nhkrxyxk Foybi Iannxkbiopbak `hkgok zbmoc zhkggxko doyo `ok yhpboz
zbmoc phvcobp,
`+ Nhkghuolxoyb vhcanhk`oyb zhkrhnzxvkook zhchvdook zvarhc `ovb zbmoc
doyo nokodhnhk cakypvxcyb xkpxc zvayhy onok`hnhk `ovb zbmoc
cakypvxcyb,
h+ Nhkxgoycok zhkgowoyok nxpx, phvpbf fboro `ok chphpozok wocpx
zhlocyokook zvarhc phmo`oz yhpboz zbmoc zhlocyokook cakypvxcyb `ok zbmoc
doyo nokodhnhk cakypvxcyb,
e+ Nhkhpozcok lozavok nokodhnhk zvarhc zhnfokgcbp+
7+ Zvarhc Dovbkgok
Vbkibok pxgoy zacac nokodhv zvarhc dovbkgok o`olom 4
o+ Caav`bkoyb zhkgowoyok `ok zhkghk`olbok phckbc `ok o`nbkbypvoyb `hkgok
xkbp doyo nokodhnhk cakypvxcyb,
f+ Nhlocyokocok chgbopok zvarhc `hkgok exkgyb yhfogob zhk`hlhgoybok wocbl
zhnblbc, -awkhv" `ovb zvarhc bk`xc,
i+ Nhkrxyxk foybi iannxkbiopbak `hkgok zbmoc zhkggxko doyo `ok yhpboz
zbmoc phvcobp,
`+ Nhkghuolxoyb vhcanhk`oyb zhkrhnzxvkook zhchvdook zvarhc `ovb zbmoc
doyo nokodhnhk cakypvxcyb xkpxc zvayhy onok`hnhk `hkgok zbmoc
cakypvxcyb+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
29/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@+ Dovbkgok Xyomo! Chgbopok
Dovbkgok xyomo ! chgbopok ZP ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok o`olom
yhfogob fhvbcxp 4
o+ Zvarhc ZLPO - Zhnfokgcbp Lbypvbc Phkogo Obv " Ybzokybmozavoy, rokg
fhvlacoyb `b `hyo Mxyav, `ok Ybfxmxok BB Cofxzophk Pozokxlb Phkgom,
Zvazbkyb Yxnophvo Xpovo `hkgok cozoybpoy zva`xcyb phkogo lbypvbc yhfhyov 99 #
?7 NW -Nhgo Wopp",
f+ Zvarhc ZLPO Vhkxk, fhvlacoyb `b Cofxzophk @obvb, yhcbpov ?:: cn yhlopok
capo Nh`ok `hkgok cozoybpoy zva`xcyb phkogo lbypvbc yhfhyov 6 0? NW+ Zalo
azhvoyb ZLPO bkb robpx obv yxkgob `bponzxkg zo`o calon Pok`a Movbok yhlxoy
?: mo xkpxc `ozop nhlorokb fhfok zxkioc yhlono 8 don `hkgok `hfbp 66,?
n9!`hpbc,
i+ Zvarhc ZLPX - Zhnfokgcbp Lbypvbc Phkogo Xoz " Lofxmok Okgbk, lacoyb
zvarhc `b `hyo Pozbok Koxlb Chionopok Pozbok Koxlb Cofxzophk Pozokxlb
Phkgom+ Cozoybpoy zva`xcyb phkogo lbypvbc rokg `bmoyblcok yhfhyov 6 ?8 NW,
`hkgok yzhybebcoyb fomok focov robpx fopx fovo colavb vhk`om `hkgok
chfxpxmok fopx fovo ?+?86+::: pak ! pomxk+
H+ Cbkhvdo Xyomo Phvcbkb
Zo`o pomxk 6::2 bkb ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc Zhnfokgcbp `ok
Dovbkgok Yxnophvo Xpovo, Oihm `ok Vbox nhnblbcb fhfhvozo fxom zvarhc rokg
movxy `bchvdocok fobc zvarhc rokg phlom fhvdolok opoxzxk zvarhc rokg fovx
fhvdolok+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
30/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
O`ozxk zvarhc.zvarhc phvyhfxp okpovo lobk 4
o+ zhkrhlhyobok Zvarhc Bk`xc ZLPX Lofxmok Okgbk,
f+ zhchvdook Pvokynbyybak Lbkh 678 cU Oyomok B Ybnokgcxc,
i+ zhchvdook Pvokynbyybak Lbkh 678 cU Ybnokgcxc Zavyho,
`+ zhchvdook Gov`x Bk`xc ?8: cU Ybnokgcxc,
h+ zhchvdook Pvokynbyybak Lbkh 678 cU Fbkdob golokg,
e+ zhchvdook Pvokynbyybak Lbkh 678 cU Golokg Ybnokgcxc,
g+ zhchvdook Pvokynbyybak Lbkh 678 cU Ybnokgcxc Yovxllo,
m+ zhchvdook Pvokynbyybak Lbkh 678 cU Yovxllo Zo`okg Yb`hnzxok+
E+ Vhkioko Chgbopok
Vhkioko chgbopok ZP ZLK -Zhvyhva" Zbcbpvbkg Yxov o`olom yhfogob fhvbcxp4
o+ zhnfokgxkok pvokynbyb 678 cU `ok Gov`x Bk`xc,
f+ zhnfokgxkok pvokynbyb ?8: cU `ok Gov`x Bk`xc,
i+ zhnfokgxkok ZLPO Oyomok BBB,
`+ zhnfokgxkok ZLPO Zhxyokgok,
h+ zhnfokgxkok ZLPX Nhxlofam,
e+ zhnfokgxkok ZLPX Zokgcolok Yxyx,
Zhnfokgxkok ZLPX Vbox rokg phvfogb `olon fhfhvozo wblorom robpx 4 Yhlop
Zokdokg, Pokdxkg Folob Covbnxk, `ok Fhkgcolby+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
31/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
32/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
FOF BBB
PAZBC ZHKHLBPBOK
@olon FOF BBB bkb zhkhlbpb ocok nhnfxop zhnfomoyok nhkghkob
zhvlocxok ocpbuo phpoz rokg `blocxcok `hkgok iovo nhnfok`bkgcok phavb rokg
`bzhvalhm `ovb moybl pbkdoxok zhkhlbpb ch ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov
NH@OK+
O+ Ocpbuo PhpozOcpbubpoy pvokyocyb fbykby `olon zhkrxyxkok lozavok chxokgok fhvxzo
Khvoio o`olom nhnfxop dxvkol.dxvkol rokg fhvmxfxkgok `hkgok ocpbuo phpoz
-eb}h` oyyhpy"+
Nhkxvxp Nxlro`b 6::?, zhkghvpbok ocpbuo phpoz o`olom chcorook
zhvxyomook rokg nhnblbcb wxdx`, nhnzxkrob nokeoop hcakanby lhfbm `ovb yopx
pomxk, `ok `bzhvalhm zhvxyomook xkpxc nhlocyokock chgbopok zhvxyomook, fxcok
xkpxc `bdxol chnfolb +
Nhkxvxp BOB - Bcopok Ocxkpok Bk`akhybo " 6::6+ zhkghvpbok ocpbuo
o`olom yxnfhv `oro rokg `bcxoyob alhm zhvxyomook yhfogob ocbfop `ovb zhvbypbwo
noyo lolx `ok `ovb noko nokeoop hcakanb `b noyo `hzok `bmovozcok ocok
`bzhvalhm zhvxyomook `ok nhkgolonb zhkxvxkok kblob dxol - zhkrxyxpok " +
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
33/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
F+ Zhnfogbok Ocpbuo PhpozNhkxvxp Nxlro`b, -6::?" ocpbuo phpoz fhvwxdx` rokg `bnblbcb alhm yxopx
zhvxyomook `bchlanzaccok yhfogob fhvbcxp 4
?+ Pokom `ok zhnopokgok pokom - lok` ok` lok` bnzvauhnhkp",
6+ Gh`xkg `ok zhvfobcok gh`xkg,
9+ Nhybk,
0+ Nhxfhl,
8+ Chk`ovook.chk`ovook+
Yhyxob `hkgok zhkghvpbok rokg `bchnxcocok alhm Bcopok Ocxkpok
Bk`akhybo `bopoy phvcobp ibvb.ibvb ocpbuo phpoz, noco yhlxvxm cophgavb rokg o`o zo`o
ZP+ ZLK -Zhvyhva" NH@OK phlom `byhyxobcok `hkgok Ypok`ov Ocxkpokyb
Chxokgok `bnoko ocpbuo phpoz rokg o`o nhnblbcb ibvb.ibvb yhyxob `hkgok rokg
`bnocyx`cok alhm Bcopok Ocxkpok Bk`akhybo robpx fhvwxdx` `bnblbcb alhm
zhvxyomook yhvpo pb`oc bnocyx`cok xkpxc bdxol chnfolb+
Fhvbcxp bkb o`olom pvokyocyb rokg nhkgxfom vhchkbkg ocpbuo phpoz zo`o ZP+
ZLK -Zhvyhva" NH@OK, fhfhvozo ocpbuo phpoz rokg `bnblbcb alhm ZP+ ZLK
-Zhvyhva" Zbcbpvbkg Yxov NH@OK okpovo lobk 4
o+ Fokgxkokok Gh`xkg `ok Chlhkgcozok Molonok
f+ Zhvolopok cokpav
i+ Canzxphv
`+ Chk`ovook
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
34/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
?+ Pvokyocyb Ocpbuo Phpozo" Pvokyocyb zhvalhmok
Ocpbuo phpoz zhvxyomook `bzhvalhm nhlolxb fhvfogob iovo okpovo lobk yhzhvpb
zhnfhlbok, zhnfokgxkok, `ok yxnfokgok+ ZP+ ZLK -Zhvyhva" NH@OK
nhnzhvalhm ocpbuo phpoz zhvba`h ? Dokxovb 6::= fhvxzo gh`xkg `ok chlhkgcozok
molonok `hkgok iovo nhnfhlb `hkgok movgo Vz+ 07+597+=77+:::+ Pvokyocyb
zhvalhmok ocpbuo phpoz `ovb zhnfhlbok `biopop `olon vhgbyphv fxcx coy chlxov
`hkgok dxvkol yhfogob fhvbcxp 4
Gh`xkg 07+597+=77+:::
Fxcpb Coy Chlxov Rokg Ocok `bforov 07+597+=77+:::
f" Pvokyocyb Zhkghlxovok Na`ol
Pvokyocyb zhkghlxovok na`ol o`olom pvokyocyb rokg fhvyokgcxpok `hkgok
ocpbuo phpoz rokg nhnzxkrob nokeoop lhfbm `ovb yopx pomxk, noco zo`o yoop
phvdo`bkro zhkghlxovok na`ol phvyhfxp `biopop yhfogob ponfomok movgo zacac
ocpbuo phpoz rokg fhvyokgcxpok, `ok `b`hzvhyboybcok `olon pomxk.pomxk rokg
nhkbcnopb nokeoop zhkghlxovok na`ol phvyhfxp+ Pvokyocyb zhkghlxovok na`ol
-iozbpol h}zhk`bpxvh" `biopop `olon vhgbyphv fxcpb coy chlxov, xkpxc zhnfhlbok
ocpbuo phpoz fhvxzo gh`xkg `ok chlhkgcozok molonok zhvba`h ? Dokxovb 6::=
`bopoy `bdxvkol yhfogob fhvbcxp 4
Gh`xkg 07+597+=77+:::
Fxcpb coy chlxov rokg ocok `bforov 07+597+=77+:::
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
35/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
i" Pvokyocyb @hzvhyboyb Ocpbuo Phpoz
Yhiovo zhvba`bc, movgo zacac ocpbuo phpoz `bolacoybcok ch`olon zhvba`h
ocxkpokyb rokg nhkbcnopb doyo rokg `bmoyblcok alhm ocpbuo phpoz+ Olacoyb bkb
`bchkol `hkgok bypblom `hzvhyboyb ocpbuo phpoz+ @ovb zhkhlbpbok rokg `blocxcok alhm
zhkxlby zo`o ZP+ ZLK -Zhvyhva" NH@OK, nhpa`h zhkrxyxpok rokg `bgxkocok
o`olom nhkggxkocok nhpa`h govby lxvxy - ypvobgmp lbkh nhpma` "+ Pvokyocyb
`hzhyboyb rokg `biopop alhm ZP+ ZLK -Zhvyhva" NH@OK Zhvba`h 9? @hyhnfhv
6::= o`olom yhfogob fhvbcxp 4
Fhfok zhkrxyxpok Gh`xkg ?+5=2+5?5+?9=
Ocxnxloyb zhkrxyxpok Gh`xkg ?+5=2+5?5+?9=
6+ Nhpa`h Iovo Zhvalhmok `ok Zhkrxyxpok Ocpbuo Phpoz6+?+ Nhpa`h Iovo Zhvalhmok Ocpbuo Phpoz
Bcopok Ocxkpok Bk`akhybo -6::6" fhvzhk`ozop fomwo fboro zhvalhmok
yxopx ocpbuo phpoz phv`bvb `ovb movgo fhlbkro, phvnoyxc fho bnzav `ok ZZm noyxcok
pb`oc falhm vhpvbfxyb - kak vhexk`oflh ", `ok yhpboz fboro rokg `ozop `bvhpvbfxybcok
yhiovo lokgyxkg `olon nhnfowo ocpbuo phvyhfxp `ozop fhchvdo xkpxc zhkggxkook
rokg `ozop `bnoyxccok yhpboz zapakgok `bcxvokgcok `ovb movgo zhnfhlbok+
@olon nhkdolokcok ocpbubpoykro yxopx zhvxyomook `ozop nhnzhvalhm
ocpbuo phpoz `hkgok fhfhvozo iovo, rockb `hkgok zhnfhlbok, `byxnfokgcok
-mo`bom", bfokgxk yhk`bvb+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
36/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
?+ Zhnfhlbok
Zhnfhlbok yxopx ocpbuo phpoz `ozop `blocxcok yhiovo pxkob `ok cvh`bp+
Yhiovo pxkob fboyo `blocxcok ozofblo zhvxyomook nhnblbcb `oko rokg ixcxz xkpxc
nhnzhvalhmkro+ @olon zhvcbvook, ocpbuo phpoz phvyhfxp `biopop yhfhyov dxnlom
xokg rokg `bchlxovcok yhmxfxkgok `hkgok zhnfhlbok phvyhfxp+ Fboro.fboro rokg
`bcozbpolbyoyb yhfogob movgo zhvalhmok o`olom ocpbuo phpoz bpx yhk`bvb `bponfom
`hkgok fboro.fboro phvcobp zhnfhlbok ocpbuo phpoz phvyhfxp yhzhvpb zodoc zhkdxolok,
fboro zhkgokgcxpok, oyxvokyb `olon zhvdolokok, fho kono folbc, `ok fboro
zhnoyokgok+
@hkgok fhgbpx ocpbuo phpoz `ozop `bocxb alhm zhvxyomook zo`o yoop ocpbuo
phpoz phvyhfxp `bphvbno yhfhyov movgo zhvalhmokkro+ Nhkxvxp Kbywakghv.Ehyy.
Wovvhk -?22:" fhvzhk`ozop fomwo movgo zhvalhmok ocpbuo phpoz nhkiocxz yhgolo
zhkghlxovok rokg zhvlx yonzob ocpbuo phvyhfxp `b phnzop `ok yboz xkpxc `bzocob+
Zodoc zhvponfomok kblob, akgcay okgcxp, oyxvokyb yhlono ocpbuo `olon zhvdolokok,
eak`oyb cmxyxy `ok fboro zhnoyokgok movxy `bponfomcok ch movgo zhnfhlbok
ocpbuo phpoz rokg fhvyokgcxpok+ Ocpbuo phpoz rokg `bfhlb movxy `biopop yhfhyov
movgo zhnfhlbok phvyhfxp `bponfom fboro.fboro vhzovoyb opox zhvfobcok ogov `ozop
`bzocob+ Kblob fxcx `ovb zbmoc rokg `bdxol pb`oc zhvlx `bzhvmopbcok+
Dbco zhvxyomook nhlocxcok zhnfhlbok yhiovo cvh`bp, noco `olon ocpbuo
phpoz rokg fhvyokgcxpok `biopop yhfhyov kblob pxkobkro+ Yh`okgocok yhlbybm okpovo
kblob pxkob `hkgok movgo zhnfhlbok cvh`bp phvyhfxp `bokggoz yhfogob fhfok fxkgo+
Xkyxv fxkgo `ok ebkokibkg iayp rokg phv`ozop `b`olonkro movxy `bchlxovcok `ok
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
37/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
`bzhvlocxcok yhfogob fboro `olon zhvba`h `bnoko zhnforovok bpx phvdo`b+ Alhm
covhko bpx movxy `biopop `olon zhvcbvook fhfok fxkgo+
6+ Ocpbuo Phpoz rokg `bmo`bomcok
Ocpbuo phpoz rokg `bzhvalhm `hkgok iovo `bmo`bomcok `byhfxp
kakvhibzvaiol pvokyehvopox pvokyehv rokg pb`oc nhnhvlxcok xnzok folbc+ Ocpbuo
bkb wodbf `biopop yhfhyov movgo zoyov rokg wodov opox fhv`oyovcok zhkblobok rokg
`blocxcok alhm zbmoc zhvxyomook zhkblob rokg bk`hzhk`hk - ozzvobyol ianzokr "
`ok `b cvh`bp na`ol `akoyb - `akoph iozbpol "+ Ocpbuo phpoz rokg `bmo`bomcok
`biopop yhfogob ocpbuo ozofblo moc opoy ocpbuo phpoz phvyhfxp yx`om `bphvbno+
Ozofblo o`o fboro.fboro `olon vokgco zhvalhmok bkb, noco `biopop yhfogob vhyxnh
h}zhk`bpxvh+ Iakpamkro fboro yxvop.yxvop, ocph, `ok yhfogobkro+
9+ Ocpbuo rokg `bfokgxk yhk`bvb
@olon nhnzhvalhm yxopx ocpbuo phpoz phvco`okg `blocxcok `hkgok iovo
`bfokgxk yhk`bvb+ Mol bkb `bcovhkocok fboro zhvalhmokkro ocok lhfbm vhk`om,
yhlobk bpx cxolbpoy ocpbuo phpoz ocok lhfbm fobc+ Fboro zhvalhmok ocpbuo phpoz
nhlbzxpb yhlxvxm fboro.fboro zhnfxopokkro phvnoyxc fomok focx, phkogo chvdo,
`ok fboro auhvmho` lokgyxkg noxzxk pb`oc lokgyxkg rokg nhvxzocok fboro.fboro
`blxov fboro azhvoybakol zhvxyomook yhmovb.movb+ Nhkhkpxcok dxnlom auhvmho`
pb`oc lokgyxkg rokg ocok `bolacoybcok zo`o ocpbuo rokg `bchvdocok fxcoklom mol
rokg nx`om+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
38/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
6+6+ Nhpa`h Zhkrxyxpok Ocpbuo Phpoz
Zhkrxyxpok o`olom zhkxvxkok chnonzxok ocpbuo phpoz `olon
nhkrh`bocok nokeoop `olon vokgco ocpbubpoy azhvoybakol zhvxyomook+ Mol bkb
`bcovhkocok zhnocobok rokg phvxy.nhkhvxy, yhmbkggo nhkgocbfopcok exkgyb
ocpbuo phpoz phvyhfxp nhkxvxk `ovb movb ch movb+ Nhkxvxp Bcopok Ocxkpok
Bk`akhybo, -6::6" zhkrxyxpok o`olom olacoyb ybyphnopbc dxnlom rokg `ozop
`byxyxpcok `ovb yxopx ocpbuo yhzokdokg noyo nokeoop+
Mol.mol rokg nhkrhfofcok zhkrxyxpok fboyo `bb`hkpbebcoybcok yhfogob
zhkrxyxpok ebybc opox zhkrxyxpok exkgybakol+ Zhkrxyxpok ebybc phvdo`b `byhfofcok
chvxyocok chpbco `bgxkocok, `ok covhko ixoio+ Yh`okgcok zhkrxyxpok exkgybakol
phvdo`b covhko ocpbuo phpoz rokg `bnocyx` pb`oc logb nonzx nhkrh`bocok nokeoop
`hkgok pbkgcop yhzhvpb rokg `bmovozcok+
Nhpa`h govby lxvxy nhkgmoyblcok dxnlom fhfok zhkrxyxpok zhvba`bi rokg
yono yhzokdokg xnxv ocpbuo+ Nhpa`h xkbp zva`xcyb nhkgmoyblcok dxnlom fhfok
zhkrxyxpok zhvba`bc fhvogon, phvgokpxkg `ovb pbkgcop zhnocobok ocpbuo+ Nhpa`h
yol`a nhkxvxk nhkgmoyblcok dxnlom zhkrxyxpok rokg lhfbm pbkggb zo`o pomxk.
pomxk owol zhnocobok ocpbuo, rokg chnx`bok phvxy nhkxvxk+ Xkpxc oloyok bkb
nhpa`h yol`a nhkxvxk `bkonocok nhpa`h zhkrxyxpok `bzhvihzop+ Nhpa`h bkb
zolbkg iaiac `bzocob dbco zhkxvxkok zva`xcpbubpoy opox chnonzxok nhkgmoyblcok
zhk`ozopok `ovb ocpbuo phvdo`b lhfbm podon zo`o pomxk.pomxk owol zhnocobok
ocpbuo+ Lhfbm doxm zhnocobok nhpa`h bkb `ozop `bfhkovcok `hkgok oloyok fomwo
vhzovoyb ihk`hvxkg nhkbkgcop yhbvbkg `hkgok nhkbkgcopokro xnxv ocpbuo+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
39/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@hkgok `hnbcbok fhvcxvokgkro dxnlom zhkrxyxpok `olon pomxk.pomxk ocmbv,
ocok `bpxpxzb alhm nhkbkgcopkro fhfok vhzovoyb+
ZP+ ZLK -Zhvyhva" NH@OK nhkgolacoybcok movgo `ovb noybkg.noybkg
ocmbv zhvba`h ocpbuo phpoz yhfogob fboro zhkrxyxpok+ Nhpa`h zhkrxyxpok rokg
`bphvozcok `b`oyovcok opoy zhvpbnfokgok `ok oloyok rokg loroc, yhvpo zhkhvozok
ocpbuo phpoz rokg `bnblbcb yhiovo cakybyphk+ Noyo nokeoop `ovb yhlxvxm dhkby ocpbuo
phpoz rokg `bnblbcb alhm zhvxyomook yhzhvpb fokgxkok, nhybk, chk`ovook `ok
zhvolopok zo`o ocmbvkro ocok mofby yhiovo zhvlomok.lomok chixolb pokom+
O`o fhfhvozo oloyok ZP+ ZLK -Zhvyhva" NH@OK nhnfxop zhkrxyxpok
phvmo`oz ocpbuo phpoz robpx `byhfofcok alhm zhkxook ebybc, zhvxfomok phckalagb+
?+ Zhkxook Ebybc
Zhkrxyxpok `ozop `bcovhkocok zhkggxkookkro rokg `bzhkgovxmb alhm
ixoio noxzxk yxmx yhzhvpb zokoy noxzxk `bkgbk+ Zhvowopok yhiovo vxpbk
`byhvpob zhnhlbmovook rokg fobc `ozop nhkonfom noyo nokeoop `ok
zhkggxkook yxopx ocpbuo phpoz+ Konxk lonfop loxk yhlxvxm ocpbuo
phvchixolb pokom yhwocpx.wocpx movxy `bgokpb+
6+ Zhvxfomok Phckalagb
Chnodxok phckalagb `ozop nhnzhkgovxmb noyo nokeoop `ovb ocpbuo phpoz+
Iakpamkro canzxphv, nokeoop `ovb ianzxphv `ozop mofby yhfhlxn
noyokro `bcovhkocok zhvxfomok phckalagb rokg fhgbpx ihzop `bponfom
logb covhko zhvxyomok nhkgbcxpb yryphn rokg o`o `b lxov khghvb+ Xkpxc
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
40/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
nhkgmbpxkg fhfok zhkrxyxpok ocpbuo phpoz ZP+ ZLK -Zhvyhva" NH@OK
nhkggxkocok nhpa`h govby lxvxy+
Nhpa`h zhkrxyxpok `hkgok govby lxvxy `bokggoz yh`hvmoko `ok vhlopbe
nx`om bkb `bphvozcok phvmo`oz yhnxo dhkby ocpbuo phpoz+ Zhkgolacoybok `blocxcok
ozofblo ocpbuo phpoz rokg fhvyokgcxpok fhkov.fhkov phlom `bgxkocok `olon
ocpbubpoy zhvxyomook+ Fhkpxc zhvyhkpoyh zhkrxyxpok `ovb pocybvok noyo nokeoop
fhvfh`o.fh`o yhyxob `hkgok cophgavbkro+
I+ Zhkggokpbok Ocpbuo PhpozOcpbuo phpoz rokg pb`oc fhvnokeoop logb nxkgcbk ocok `bmokixvcok, `bdxol,
opox `bpxcov ponfom `hkgok ocpbuo lobk+ Vbkibok orop dxvkol xkpxc nhkiopop
zhlhzoyok yxopx ocpbuo `ozop fhvfh`o.fh`o, phpozb `olon yhnxo coyxy bkpbkro bolom
zhkgmozxyok kblob fxcx ocpbuo phvyhfxp `ovb zhvcbvook fxcx fhyov+ Mol bkb
`blocxcok `hkgok nhk`hfhp zhvcbvook ocxnxloyb zhkrxyxpok xkpxc dxnlom
zhrxyxpok yonzob `hkgok pokggol zhlhzoyok, `ok nhkgcvh`bp zhvcbvook ocpbuo
`hkgok movgo zhvalhmok ocpbuo bpx+
Ocpbuo pb`oc falhm `bmozxy `ovb zhvcbvook `b fxcx fhyovkro mokro covhko
phlom `byxyxpcok yhzhkxmkro yhlono pocybvok xnxvkro+ Ozofblo ocpbuo phvyhfxp
noybm phpoz `bgxkocok `olon zhvxyomook, noco movgo zhvalhmok `ok ocxnxloyb
zhkrxyxpok movxy phpoz phviopop `b fxcx fhyov+ Fblo pb`oc `hnbcbok, zhvcbvook
ocpbuo phvyhfxp pb`oc ocok nhnfhvbcok fxcpb zhk`xcxkg fogb ocpbuo rokg
yhfhkovkro noybm phpoz `bzocob, `ok `hkgok `hnbcbok exkgyb zhkghk`olbok `ovb
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
41/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
fxcx fhyov pb`oc o`o logb+ @b yonzbkg bpx, `opo nhkghkob movgo zhvalhmok `ok
ocxnxloyb zhkrxyxpok nhkghkob ocpbuo phvyhfxp yhvbkgcolb noybm `bzhvlxcok
`olon zhlozavok xkpxc chzhvlxok zodoc zhvponfomok kblob `ok zodoc zhkgmoyblok+
Iovo zhkggokpbok ocpbuo phpoz rokg `blocxcok alhm ZP+ ZLK -Zhvyhva"
NH@OK `blocxcok `hkgok iovo `bfxokg, `bdxol, `bpxcov `hkgok ocpbuo lobk+
?+ @hkgok Iovo @bfxokg
@bfxokg `olon mol bkb lhfbm `bnocyx`cok `bkakocpbecok+ Mol bkb
`bcovhkocok ocpbuo phpoz phvyhfxp yx`om pb`oc exkgybakol logb xkpxc `bgxkocok
`olon nhkdolokcok chgbopok azhvoybakol zhvxyomook yhvpo yx`om pb`oc nhnblbcb
kblob vhyb`x opox kblob zoyov+
6+ @hkgok Iovo @bdxol
Zhkdxolok ocpbuo phpoz rokg yx`om pb`oc zva`xcpbe logb `ozop `blocxcok
yhiovo pxkob noxzxk yhiovo cvh`bp+ Ocpbuo phpoz rokg yx`om pb`oc phvzocob logb
`ozop `bdxol logb `hkgok iovo lhlokg+ Orop dxvkol xkpxc nhkiopop zhkdxolok ocpbuo
phpoz yono `hkgok orop dxvkol rokg phlom `bblxypvoybcok yhfhlxnkro, chixolb
fomwo coy opox ocpbuo lobkkro rokg `bphvbno dxgo movxy `biopop+
9+ @hkgok Iovo @bpxcov `hkgok Ocpbuo Lobk
@olon mol bkb zhvolopok lono `bpxcov `hkgok zhvolopok fovx rokg yono
zhkggxkookkro+ Dbco kblob pxcov lhfbm fhyov `ovbzo`o kblob fxcx, noco `bzhvalhm
chxkpxkgok+ Yhfolbckro, dbco kblob pxcov lhfbm chibl `ovbzo`o kblob fxcx, fhvovpb
zhvpxcovok phvyhfxp nhk`opokgcok chvxgbok+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
42/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@+ Nokodhnhk Ocpbuo PhpozOcpbuo phpoz nhkxkpxp zhnokeoopok azpbnxn yhlono pocybvok xnxv
hcakanbykro+ Zhvlx `bfhkpxc yopx exkgyb rokg nhnblbcb pokggxkg dowof xkpxc
nhkgopxv zhkggxkook, zhnbk`omok, zhnfhvbok apavbyoyb zhkgmhkpbok zhnocobok
ocpbuo phpoz+ Dbco noybkg.noybkg exkgyb nhnblbcb whwhkokg xkpxc nhkggxkocok,
nhnbk`omcok, `ok nhkgmhkpbcok zhnocobok ocpbuo phpoz, zhkggxkook ocpbuo
phpoz pb`oc ocok azpbnxn, covhko ocpbuo phpoz rokg nhkgokggxv `b yxopx exkgyb
pb`oc `ozop yhghvo `bnokeoopcok alhm exkgyb lobk+ @olon ypvxcpxv avgokbyoyb,
exkgyb rokg fhvpokggxkg dowof opoy zhkghlalook ocpbuo phpoz fhvo`o `b pokgok
fogbok ocpbuo phpoz+
Whwhkokg rokg `bnblbcb alhm fogbok ocpbuo phpoz o`olom yhfogob fhvbcxp 4
o+ Nhkhnzopcok ocpbuo phpoz `bpokgok exkgyb zhnocob ocpbuo phpoz,
f+ Nhnfhvbcok apavbyoyb zhnbk`omok ocpbuo phpoz `ovb exkgyb yopx ch exkgyb
lobkkro,
i+ Nhnfhvbcok apavbyoyb zhkgmhkpbok zhnocobok ocpbuo phpoz,
`+ Nhnfhvbcok apavbyoyb zhkgbvbnok ocpbuo phpoz ch zbmoc lxov xkpxc chzhvlxok
vhzovoyb+
@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK phlom nhkhnzopcok exkgyb
rokg fhvpokggxkg dowof opoy zhkghlalook ocpbuo phpoz chzo`o fogbok ocpbuo phpoz
`hkgok whwhkokg yhzhvpb `bopoy+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
43/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
?+ Ypvxcpxv Ca`h Ocpbuo PhpozDbco zhvxyomook nhnblbcb fhvfogob dhkby ocpbuo phpoz `b fhvfogob lacoyb,
xkpxc nhnx`omcok b`hkpbebcoyb ocpbuo phpoz, `bzhvlxcok ca`h rokg nonzx
nhnfhvbcok bkeavnoyb lhkgcoz nhkghkob ocpbuo phpoz+ @bokpovo bkeavnoyb zhkpbkg
rokg zhvlx `bihvnbkcok `olon ca`h ocpbuo phpoz o`olom, galakgok ocpbuo phpoz,
dhkby ocpbuo phpoz, lacoyb zavpofblbpr, pomxk zhvalhmok, exkgyb rokg fhvpokggxkg
dowof `olon zhnocobok ocpbuo phvyhfxp+ Alhm covhko bpx, dbco zhvxyomook
nhkggxkocok ca`h okgco chlanzac - gvaxz ia`h ", noco fhvbcxp bkb `byodbcok
ypvxcpxv ca`h ocpbuo phpoz+
Iakpam zhkggxkook ca`h ocpbuo phpoz `byodbcok yhfogob fhvbcxp 4
] ]] ]] ]] ]] ]]
Galakgok ocpbuo phpoz
Dhkby ocpbuo phpoz
Pomxk zhvalhmok
Exkgyb
Lacoyb
zavpofblbpr
@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK phlom nhkggxkocok nhpa`h
`bopoy `ok `ozop `blbmop zo`o zhnfhvbok ca`h gx`okg yhzhvpb `bfowom bkb,
Gh`xkg 6 6 :9 9 66?:? :
Chphvokgok 4 6 gh`xkg, 6 gx`okg, 9 exkgyb, :9 pomxk zhvalhmok, 6 Nh`ok, 6
Gh`xkg, lokpob ?, conov :?, : Pb`oc `ozop `bzbk`omcok+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
44/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
6+ @acxnhk Ocpbuo Phpoz@acxnhk rokg `bgxkocok xkpxc nhvhcon `opo pvokyocyb rokg nhkgxfom
movgo zacac ocpbuo phpoz `ok ocxnxloyb `hzvhyboyb ocpbuo phpoz rokg fhvyokgcxpok
o`olom 4
o+ Yxvop zhvnbkpook apavbyoyb bkuhypoyb -h}zhk`bpxvhy oxpmavbtopbak vhqxhyp"+
Covhko bkuhypoyb `olon ocpbuo phpoz fboyokro nhlbzxpb dxnlom vxzbom rokg
vhlopbe fhyov `ok nhkiocxz chphvbcopok `oko `olon dokgco wocpx rokg vhlopbe
zokdokg, noco zhkghk`olbok ocpbuo phpoz `blocxcok nhlolxb zhvhkiokook
rokg nopokg+ Zhvhkiokook zhkghlxovok bkuhypoyb `olon `olon ocpbuo phpoz
`bnxlob `hkgok `bodxcokkro xyxlok bkuhypoyb chzo`o nokodhnhk zxkioc+
Nhlolxb ypoee `bvhcyb, xyxlok bkuhypoyb `bphlbpb chlorocok phckby `ok
hcakanbykro rokg moyblkro `bpxokgcok `olon lozavok ypx`b chlorocok+
Ypx`b chlorocok phvyhfxp `bgxkocok xkpxc nhkrxyxk okggovok bkuhypoyb
-iozbpol fx`ghp" xkpxc `byhpxdxb ! `bapavbyoyb alhm vozop xnxn zhnhgokg
yomon+ Xkpxc nhlocyokocok bkuhypoyb rokg phviokpxn `olon okggovok
bkuhypoyb `bzhvlxcok `acxnhk xkpxc nhnbkpo `oko rokg phlom `bbtbkcok alhm
vozop xnxn zhnhgokg yomon+ @acxnhk bkb `byhfxp yxvop zhvnbkpook
apavbyoyb bkuhypoyb+
f+ Yxvop Zhvnbkpook Vhzovoyb - oxpmavbtopbak eav vhzobv ", fhvexkgyb yhfogob
zhvbkpom `blocxcokkro vhzovoyb rokg nhvxzocok zhkghlxovok na`ol+
i+ Yxvop Zhvnbkpook Pvokyehv Ocpbuo Phpoz, `acxnhk bkb fhvexkgyb yhfogob
zhvnbkpook `ok zhnfhvbok apavbyoyb pvokyehv ocpbuo phpoz+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
45/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
`+ Yxvop Zhvnbkpook Zhkgmhkpbok Zhnocobok Ocpbuo Phpoz, `acxnhk bkb
fhvexkgyb yhfogob zhvnbkpook `ok zhnfhvbok apavbyoyb zhkgmhkpbok
zhnocobok ocpbuo phpoz+
h+ Yxvop zhvbkpom chvdo - wavc av`hv", robpx `acxnhk rokg nhnblbcb `xo exkgyb
robpx yhfogob zhvbkpom `blocyokocokkro zhchvdook phvphkpx nhkghkob ocpbuo
phpoz `ok yhfogob iopopok rokg `b zocob xkpxc nhkgxnzxlcok fboro
zhnfxopok ocpbuo phpoz+ @acxnhk bkb `bgxkocok yhfogob zhvbkpom chvdo
zhnoyokgok ocpbuo phpoz rokg `bfhlb, zhnfakgcovok ocpbuo phpoz rokg
`bmhkpbcok zhnocobokkro+
e+ Yxvop Av`hv Zhnfhlbok, `acxnhk bkb `bphvfbpcok alhm exkgyb zhnfhlbok rokg
nhvxzocok yxvop xkpxc nhnhyok ocpbuo chzo`o zhnoyac+
g+ Lozavok Zhkhvbnook Fovokg, `acxnhk bkb `bphvfbpcok alhm exkgyb
zhkhvbnook yhphlom exkgyb bkb nhlocxcok zhnhvbcyook cxokpbpoy, nxpx, `ok
yzhybebcoyb ocpbuo phpoz rokg `bphvbno `ovb zhnoyac+
m+ Eocpxv @ovb Zhnoyac, robpx `acxnhk rokg nhvxzocok pogbmok `ovb zhnoyac
opoy ocpbuo phpoz rokg phlom `bfhlb+
b+ Fxcpb Coy Chlxov, nhvxzocok zhvbkpom zhkghlxovok coy rokg `bfxop alhm
exkgyb ocxkpokyb yhphlom `acxnhk yxvop zhvnbkpook apavbyoyb bkuhypoyb, yxvop
av`hv zhnfhlbok, lozavok zhkhvbnook fovokg, `ok eocpxv `ovb zhnoyac
`bphvbno `ok `bzhvbcyo alhm exkgyb phvyhfxp+
d+ Fxcpb Nhnavbol, `bgxkocok yhfogob `acxnhk yxnfhv xkpxc zhkiopopok
pvokyocyb `hzvhyboyb ocpbuo phpoz, movgo zacac ocpbuo phpoz rokg phlom yhlhyob
`bfokgxk, zhkgmhkpbok zhnocobok ocpbuo phpoz, `ok zhkghlxovok na`ol+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
46/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK fhlxn nhlocxcok `acxnhkpoyb
yhzhvpb `bopoy yhzhkxmkro, mol bkb `bcovhkocok noybm yh`bcbpkro dxnlom ocpbuo
phpoz rokg `bnblbcb alhm zhvxyomook phvyhfxp+ Yhlobk bpx ZP+ ZLK -Zhvyhva"
NH@OK o`olom zhvxyomook rokg chzhnblbcok yomonkro mokro `bnblbcb alhm yopx
avokg yodo, yhmbkggo chfbdocok xkpxc nhnfhlb ocpbuo phpoz yhzhkxmkro
nhvxzocok whwhkokg ovb zhnblbc zhvxyomook phvyhfxp+
9+ Iopopok OcxkpokybIopopok ocxkpokyb rokg `bgxkocok xkpxc nhkiopop pvokyocyb rokg
nhkgxfom movgo zacac ocpbuo phpoz `ok ocxnxloyb `hzvhyboyb ocpbuo phpoz o`olom 4
?+ Covpx ocpbuo phpoz,
6+ Dxvkol xnxn,
9+ Vhgbyphv fxcpb coy chlxov+
Covpx Ocpbuo Phpoz, robpx iopopok ocxkpokyb rokg nhvxzocok fxcx
zhnfokpx ocpbuo phpoz rokg `bgxkocok xkpxc nhkiopop yhiovo vbkib yhgolo `opo
rokg fhvyokgcxpok `hkgok ocpbuo phpoz phvphkpx+
Dxvkol Xnxn, `bgxkocok xkpxc nhkiopop pvokyocyb movgo zacac ocpbuo
phpoz rokg phlom `bfokgxk, fboro.fboro xkpxc zhnoyokgok `ok zhnfakgcovok
ocpbuo phpoz, zhkgmhkpbok zhnocobok ocpbuo phpoz, ok hzvhyboyb ocpbuo phpoz+
Vhgbyphv Fxcx Coy Chlxov, `bgxkocok xkpxc nhkiopop pvokyodyb zhnfhlbok
ocpbuo phpoz `ok zhkghlxovok na`ol rokg fhvxzo zhkghlxovok coy+
@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK phlom nhlocxcok zhkiopopok
ocxkpokyb yhzhvpb rokg `bxvobcok `bopoy+
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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
47/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
H+ Xkyxv.xkyxv Zhkghk`olbok Bkphvk Ocpbuo PhpozXkyxv.xkyxv zhkghk`olbok bkphvk ocpbuo phpoz o`olom yhfogob fhvbcxp 4
?+ Avgokbyoyb
Ypvxcpxv avgokbyoyb rokg fobc o`olom ypvxcpxv avgokbyoyb rokg nhlocxcok
zhnbyomok exkgyb, fhvbcxp `bxvobcok avgokbyoyb yhfogob xkyxv zhkghk`olbok bkphvk
okpovo lobk 4
o+ Exkgyb Zhnocob Movxy Phvzocob `ovb Exkgyb Ocxkpokyb Ocpbuo Phpoz+
Xkpxc nhkgowoyb ocpbuo phpoz `ok zhnocobokkro, exkgyb rokg nhkiopop
yhnxo `opo rokg fhvyokgcxpok `hkgok ocpbuo phpoz movxy `bzbyom `ovb
exkgyb zhnocob ocpbuo phpoz+
f+ Pvokyocyb Zhvalhmok, Zhkdxolok, Zhkgmhkpbok Zhnocobok Ocpbuo Phpoz
Movxy @blocyokocok alhm Lhfbm `ovb Xkbp Avgokbyoyb rokg Fhchvdo Yhiovo
Bk`hzhk`hk+ Xkpxc nhkibzpocok zhkghihcok bkphvk `olon yhpboz pvokyocyb
rokg nhkgxfom ocpbuo phpoz,xkbp avgokbyoyb `bfhkpxc yh`hnbcbok vxzo
yhmbkggo pb`oc o`o yopxzxk pvokyocyb rokg nhkgxfom ocpbuo phpoz rokg
`blocyokocok yhiovo zhkxm mokro alhm yopx xkbp avgokbyoyb yodo+
6+ Ybyphn Apavbyoyb
Ybyphn apavbyoyb `bvokiokg xkpxc nhnx`omcok zhkghk`olbok bkphvk
phvmo`oz okggovok zhkgo`ook ocpbuo phpoz, ybyphn apavbyoyb rokg fobc ocok
`bxvobcok yhfogob fhvbcxp 4
o+ Okggovok Bkuhypoyb @bapavbyoyb alhm Vozop Xnxn Zhnhgokg Yomon+
Covhko bkuhypoyb `olon ocpbuo phpoz xnxnkro nhlbzxpb dxnlom vxzbom
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
48/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
rokg fhyov `ok nhkrhfofcok chphvbcopok `oko `olon dokgco wocpx rokg
lono, noco zhkggxkook okggovok bkuhypoyb nhvxzocok yoyovok rokg fobc
yhfogob olop zhkghk`olbok bkuhypoyb `olon ocpbuo phpoz+ Okggovok bkuhypoyb
`olon ocpbuo phpoz bkb `bapavbyoyb alhm zhnblbc zhvxyomookyhfogob `oyov
`olon nhlocyokocok zhvxfomok phvmo`oz vhchkbkg ocpbuo phpoz+
f+ Yxvop Zhvnbkpook apavbyoyb Bkuhypoyb @bapavbyoyb alhm @bvhcpxv rokg
Fhvyokgcxpok+ Yhpboz vholbyoyb Bkuhypoyb rokg phviokpxn `olon okggovok
bkuhypoyb movxy nhk`ozop zhvyhpxdxok `ovb `bvhcpxv rokg fhvyokgcxpok
yhfhlxn `byhpxdxb zhlocyokookkro alhm `bvhcpxv xpono zhvxyomook+
i+ Yxvop Zhvnbkpook Apavbyoyb Vhozovoyb @bapavbyoyb alhm @bvhcpxv Xpono+
Yxvop apavbyoyb vhzovoyb rokg fhvbyb zhvyhpxdxok `blocyokocokkro
zhkghlxovok na`ol movxy nhk`ozop zhvyhpxdxok apavbyoyb alhm @bvhcpxv
Xpono+
`+ Yxvop Zhvbkpom Chvdo @bapavbyoyb alhm Chzolo @hzhvphnhk rokg
Fhvyokgcxpok+ Wavc av`hv rokg fhvbyb zhvyhpxdxok `blocyokocokkro
zhkghlxovok na`ol xkpxc zhnfokgxkok, vhzovoyb, zhnfakgcovok ocpbuo
phpoz movxy nhk`ozop apavbyoyb alhm chzolo `hzovphnhk rokg fhvyokgcxpok+
h+ Yxvop Av`hv Zhnfhlbok @bapavbyoyb alhm Zhdofop rokg Fhvwhkokg+ Dbco
dxnlom movgo fhlb ocpbuo phpoz pbkggb, apavbyoyb yxvop av`hv zhnfhlbok
fhvo`o `bpokgok @bvhcpxv Xpono+
e+ Lozavok Zhkhvbnook Fovokg @bapavbyoyb alhm Exkgyb Zhkhvbnook+Lozavok
zhkhvbnook fovokg rokg fhvbyb zhvyhpxdxok zhkhvbnook ocpbuo phpoz rokg
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
49/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
`bcbvbncok alhm zhnoyac movxy nhk`ozop apavbyoyb alhm exkgyb
zhkhvbnook+
g+ Fxcpb Coy Chlxov @bapavbyoyb alhm Exkgyb Ocxkpokyb+ Fxcpb coy chlxov
rokg fhvbyb zhvyhpxdxok `blocyokocokkro zhkghlxovok coy xkpxc
zhnforovok movgo ocpbuo phpoz rokg `bfhlb movxy nhk`ozop apavbyoyb alhm
exkgyb ocxkpokyb+
m+ Fxcpb Nhnavbol @bapavbyoyb alhm Exkgyb Ocxkpokyb+Fxcp b nhnavbol rokg
fhvbyb zhvyhpxdxok `blocyokocokkro xz `opbkg phvmo`oz covpx ocpbuo phpoz
`ok dxvkol xnxn movxy `bapavbyoyb alhm chzolo exkgyb ocxkpokyb+
9+ Zvayh`xv Zhkiopopok
Zhvxfomok Covpx Ocpbuo Phpoz Movxy @b`oyovcok Zo`o Fxcpb Coy Chlxov
`ok Fxcpb Nhnavbol rokg @blonzbvb `hkgok @acxnhk Zhk`xcxkg rokg Lhkgcoz,
rokg @bapavbyoyb alhm Zhdofop rokg Fhvwhkokg+ Yhpboz zhnxpocmbvok `opo rokg
`biopop `olon covpx ocpbuo phpoz movxy `blocxcok alhm exkgyb ocxkpokyb, `ok movxy
`b`oyovcok zo`o `acxnhk yxnfhv rokg `bapavbyoyb alhm zhdofop rokg fhvwhkokg
yhvpo `blonzbvb `acxnhk zhk`xcxkg rokg yombm+
0+ Zvocpbc rokg Yhmop
Zvocpbc rokg yhmop nhnx`omcok zhkghk`olbok bkphvk phvmo`oz ocpbuo phpoz+
@olon nhlocxcok zhnhlbmovook ocpbuo phpoz zhvlx `blocxcok zhkiaiacok ocpbuo
phpoz yiovo ebybc `hkgok covpx ocpbuo phpoz+ Fhvbcxp `bxvobcok zhkghk`olbok bkphvk
nhlolxb zvocpbc rokg yhmop okpovo lobk 4
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
50/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
o+ Yhiovo zhvba`bc @blocxcok Zhkiaiacok Ebybc Ocpbuo Phpoz @hkgok Covpx
Ocpbuo Phpoz+ Zhkgowoyok bkphvk rokg fobc nhkyrovopcok `opo `olon
covpx ocpbuo phpoz yhiovo zhvba`bc `biaiaccok `hkgok ocpbuo phpoz yhiovo
ebybc+
f+ Zhkggxkook Okggovok Bkuhypoyb Yhfogob Olop Zhkghk`olbok Bkuhypoyb
@olon Ocpbuo Phpoz+Zhkgowoyok bkuhypoyb `olon ocpbuo phpoz rokg fobc
`blocyokocok `hkgok nhkggxkocok zhvhkiokook rokg `bpxokgcok `olon
okggovok bkuhypoyb+ Okggovok bkuhypoyb bkb `byxyxk yhphlom `blocxcok
phloom `ok ypx`b chlorocok phvmo`oz xyxlok bkuhypoyb+
i+ Zhkxpxzok Oyxvokyb Ocpbuo Phpoz Phvmo`oz Chvxgbok+ Xkpxc nhkihgom
chvxgbok rokg pbnfxl yhfogob ocbfop chfocovok `ok chihlocook, ocpbuo
phpoz movxy `boyxvokybcok `hkgok dxnlom zhvpokggxkgok rokg nhno`ob+
`+ Chfbdocok Ocxkpokyb phkpokg Zhnbyomok Zhkghlxovok Na`ol -iozbpol
h}zhk`bpxvhy" `hkgok Zhkghlxovok Zhk`ozopok -vhuhkxh h}zhk`bpxvhy"+
Chfbdocok ocxkpokyb phkpokg zhnfh`ook zhkghlxovok na`ol `ok
zhkghlxovok zhk`ozopok movxy `bkropocok yhiovo hcyzlbybp `ok phvpxlby
xkpxc nhkdonbk cakybyphkyb zhvlocxok ocxkpokyb phvmo`oz ch`xo noion
zhkghlxovok phvyhfxp+
@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK phlom nhlocxcok yhlxvxm xkyxv
zhkghk`olbok bkphvk yhzhvpb rokg phlom `bchnxcocok `bopoy+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
51/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
E+ Bk`bcopav ZhkblobkBk`bcopav Zhkblobok Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK
-Zhvyhva" Zbcbpvbkg Yxov NH@OK o`olom yhfogob fhvbcxp 4
Kono Vhyzak`hk 4 @HUB
Fogbok 4 Ocxkpokyb
Zhvxyomook 4 ZP+ ZLK -Zhvyhva"
ZBCBPVBKG YXOV NH@OK
Foiolom pboz zhvpokrook `bfowom bkb, chnx`bok fhvblom pok`o -" zo`o yolom yopx
dowofok rokg zolbkg yhyxob fhvbcxp bkb+
Pofhl 9+6
Cxoybakhv Zhkhlbpbok
Ka Zhvpokrook
Zblbmok dowofok
YPY CY V Y YY
?+ O`ozxk `acxnhk rokg `bgxkocok `olon
Ybyphn Ocxkpokyb Ocpbuo Phpoz robpx
yhfogob fhvbcxp bkb
o+ Yxvop zhvbkpom apavbyoyb bkuhypoyb,
f+ Yxvop zhvnbkpook vhzovoyb,
i+ Yxvop zhvnbkpook pvokyehv ocpbuo
phpoz,
`+ Yxvop zhvnbkpook zhkgmhkpbokzhnocobok ocpbuo phpoz,
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
52/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
h+ Yxvop zhvbkpom chvdo -wavc av`hv",
e+ Yxvop av`hv zhnfhlbok,
g+ Lozavok zhkhvbnook fovokg,
m+ Eocpxv `ovb zhnoyac,
b+ Fxcpb coy chlxov,
d+ @oepov ocxnxloyb zhkrxyxpokocpbuo phpoz,
c+ Fxcpb nhnavbol+
6+ Yxvop zhvnbkpook apavbyoyb bkuhypoyb bbybalhm exkgyb rokg nhkgxyxlcok zhvalhmok
ocpbuo phpoz `ok `bapavbyoyb alhm `bvhcpxvxpono+
9+ Lozavok zhkhvbnook fovokg `bphvfbpcok
alhm exkgyb zhkhvbnook yhphlom exkgyb bkb
nhlocxcokfzhnhvbcyook cxokpbpoy, nxpx,
`ok yzhybebcoyb ocpbuo phpoz rokg `bphvbno
`ovb zhnoyac+
0+ Fxcpb coy chlxov `bfxop alhm exkgybocxkpokyb yhphlom `acxnhk yxvop
zhvnbkpook apavbyoyb bkuhypoyb, yxvop av`hvzhnfhlbok, lozavok zhkhvbnook fovokg,
`ok eocpxv `ovb zhnoyac `bphvbno+
8+ Fxcpb nhnavbol `bgxkocok yhfogob
`acxnhk xkpxc zhkiopopok pvokyocyb
`hzvhyboyb ocpbuo phpoz, movgo zacac
ocpbuo phpoz rokg phlom yhlhyob `bfokgxk,
zhkgmhkpbok zhnocobok ocpbuo phpoz, ok
zhkghlxovok na`ol+
5+ Exkgyb rokg phvcobp `olon Ybyphn
Ocxkpokyb Ocpbuo Phpoz robpx yhfogob
fhvbcxp bkb+
o+ Exkgyb zhnocob,
f+ Exkgyb vbyhp `ok zhkghnfokgok,
i+ @bvhcpxv rokg fhvyokgcxpok,
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
53/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
`+ @bvhcpxv xpono,
h+ Exkgyb zhnfhlbok,
e+ Exkgyb zhkhvbnook,
g+ Exkgyb ocpbuo phpoz,
m+ Exkgyb ocxkpokyb+
7+ Exkgyb zhnocob fhvpokggxkg dowof
nhkgodxcok xyxlok bkuhypoyb `olon ocpbuo
`ok nhkgodxcok yxvop zhvnbkpook
apavbyoyb bkuhypoyb xkpxc nhvholbyoybcok
zhvalhmok ocpbuo phpoz
=+ @bvhcpxv xpono nhnfhvbcok apavbyoyb
phvmo`oz yhnxo nxpoyb ocpbuo phpoz
2+ Exkgyb zhnfhlbok fhvpokggxkg dowof
nhnblbm zhnoyac `ok nhkhvfbpcok yxvop
av`hv zhnfhlbok xkpxc zhkgo`ook ocpbuo
phpoz,
?:+ Dovbkgok yxfybyphn rokg nhnfhkpxc
ybyphn ocxkpokyb ocpbuo phpoz robpx
yhfogob fhvbcxp bkb
o+ Ybyphn zhnfhlbok ocpbuo phpoz,
f+ Ybyphn zhvalhmok ocpbuo phpoz
nhlolxb zhnfokgxkok yhk`bvb,
i+ Ybyphn zhvalhmok ocpbuo phpozyhiovo zhvpxcovok,
`+ Ybyphn zhkghlxovok na`ol,
h+ Ybyphn zhkgmhkpbok zhnocobokocpbuo phpoz,
e+ Ybyphn pvokyehv ocpbuo phpoz,
g+ Ybyphn zhkiopopok zhkrxyxpok
ocpbuo phpoz,
m+ Ybyphn zhkrodbok ocpbuo phpoz `bkhvoio,
b+ Ybyphn zhkovbcok ocpbuo phpoz
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
54/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
-vhpobvnhkp"+
??+ Ybyphn zhnfhlbok ocpbuo phpoz `bvokiokgxkpxc nhlocyokocok zhkiopopok movgo
zacac ocpbuo phpoz rokg `bzhvalhm `ovb
pvokyocyb zhnfhlbok
?6+ Ybyphn zhkghlxovok na`ol `bvokiokg
xkpxc nhkiopop ponfomok movgo zacac
ocpbuo phpoz `hkgok o`okro zhkghlxovok
na`ol
?9+ Ybyphn Ocxkpokyb Ocpbuo Phpoznhkrodbcok bkeavnoyb ocxkpokyb yhiovo
ihzop
?0+ Ybyphn Ocxkpokyb Ocpbuo Phpoz
nhkrodbcok bkeavnoyb ocxkpokyb yhiovo
onok
?8+ Ybyphn Ocxkpokyb Ocpbuo Phpoz
nhkrodbcok bkeavnoyb ocxkpokyb yhiovonxvom
Papol Ycav Phvhk`om > ?8
Papol Ycav Phvpbkggb > 78
Chphvokgok 4
YPY > Yokgop Pb`oc Yhpxdx Y > Yhpxdx
CY > Cxvokg Yhpxdx YY > Yokgop Yhpxdx
V > Vogx.vogx
Cvbphvbo Zhkblobok 4
?8. 65 > Yokgop Pb`oc Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+
67. 9= > Cxvokg Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
55/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
92. 8: > Ixcxz Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+
8?. 56 > Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+
59. 78 > Yokgop Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+
Moybl Zhvmbpxkgok 4
YPY > ? } ? > ?
CY > ? } 6 > 6
V > ? } 9 > 9
Y > 8 } 0 > 6:
YY > 7 } 8 > 98
Papol Ycav > 5? - Nhnhkxmb zvbkybz ihzop, onok, `ok nxvom "+
Fhv`oyovcok moybl `ovb zhvmbpxkgok `bopoy noco `ozop `bchpomxb fomwo
ybyphn bkeavnoyb ocxkpokyb ocpbuo phpoz rokg `bphvozcok alhm ZP+ ZLK -Zhvyhva"
NH@OK phlom nhnhkxmb zvbkybz ihzop, onok, `ok nxvom+ Yhyxob `hkgok cvbphvbo
zhkblobok, ycav rokg `bzhvalhm o`olom 5? yhmbkggo `bcophgavbcok nhnhkxmb
zvbkybz ihzop, onok, `ok nxvom+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
56/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
57/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
FOF BU
CHYBNZXLOK @OK YOVOK
O+ Chybnzxlok?+ ZP+ ZLK -Zhvyhva" NH@OK phlom nhkhvozcok ybyphn bkeavnoyb ocxkpokyb
ocpbuo phpoz rokg nhnhkxmb zvbkybz ihzop, onok, `ok nxvom+
6+ ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo,
Oihm `ok Vbox NH@OK nhvxzocok yolom yopx Fo`ok Xyomo Nblbc Khgovo
rokg fhvghvoc `bfb`okg zhnfokgxkok zhnfokgcbp dovbkgok lbypvbc `b wblorom
Zvaubkyb Yxnophvo Xpovo, Oihm `ok Vbox+
9+ Ypvxcpxv avgokbyoyb zo`o ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc Zhnfokgcbp `ok
Dovbkgok Yxnophvo Xpovo, Oihm `ok Vbox NH@OK o`olom fhvfhkpxc govby
lxvxy ypoe -lbkh ypoee avgokbtopbak" rokg yhyxob `hkgok cak`byb zhvxyomook
phvyhfxp covhko o`okro Ghkhvol Nokodhv rokg lokgyxkg nhnhvbkpom `ok
nhnfhvbcok zhpxkdxc.zhpxkdxc chzo`o chzolo fogbok xkpxc `bphvxycok chzo`o
fowomokkro rokg yx`om `bphkpxcok fhv`oyovcok yzhybolbyoyb pxgoy+
0+ Fhyovkro zhkrxyxpok zo`o ZP+ ZLK -Zhvyhva" NH@OK yhpboz pomxkkro
`bmbpxkg `hkgok nhkggxkocok nhpa`h govby lxvxy rokg nhkgmoyblcok dxnlom
fhfok zhkrxyxpok rokg yono yhpboz pomxkkro yhzokdokg xnxv nokeoop yxopx
ocpbuo phpoz, `ok kblob ybyo ocpbuo phpoz `bokggoz Vz :+ zhvmbpxkgok `blocxcok
alhm fogbok ocxkpokyb yhpboz ocmbv pomxk fxcx+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
58/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
F+ YovokZhkhlbpb nhkiafo nhnfhvbcok yvovok yhyxob `hkgok chnonzxok rokg
`bnblbcb zhkxlby, rokg cbvokrok `ozop nhkonfom nokeoop `olon zhkxcbyok pxgoy
ocmbv bkb+ O`ozxk yovok.yovok rokg zhkxlby chnxcocok o`olom yhfogob fhvbcxp 4
?+ Woloxzxk ZP+ ZLK -Zhvyhva" NH@OK phlom nhlocyokocok ybyphn bkeavnoyb
ocxkpokyb ocpbuo phpoz rokg nhnhkxmb zvbkybz ihzop, onok, `ok nxvom,
yhfobckro zhvxyomook phpoz nhnzhvpomokcok `ok nhkbkgcopcok cxolbpoy
ybyphn bkeavnoyb ocxkpokyb ocpbuo phpoz xkpxc chnx`omok nhkghlalo ocpbuo
phpozkro+
6+ Zhvxyomook zhvlx nhnzhvmopbcok dhkby `ok galakgok ocpbuo phpoz yhfhlxn
nokodhnhk nhkgonfbl chfbdocok nhkghkob nhpa`h zhkrxyxpok rokg ocok
`bzocob `olon nhkgmbpxkg fhyov zhkrxyxpok yhlxvxm ocpbuo phpoz+
9+ Zhvxyomook zhvlx nhnzhvmopbcok pbkgcop zhnhlbmovook phvmo`oz ocpbuo phpoz
`bcovhkocok zhkghlxovok xkpxc fboro zhkggokpbok phvmbpxkg ixcxz fhyov+ Mol
bkb `blocxcok ogov pb`oc phvdo`b zhkrhlhwhkgok `ok ocpbuo pb`oc ihzop vxyoc,
yhmbkggo zhkghlxovok fboro `ozop `bnbkbnxncok yhchibl nxkgcbk+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
59/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
@OEPOV ZXYPOCO
Wovvhk, Iovl Y, Donhy N, Vhhuh, Zmblbz H+ Ehyy, 6::8, Zhkgokpov Ocxkpokyb,H`byb ch.6?, Fxcx ?, Ihpocok Zhvpono, Phvdhnomok Ovbo Eovomnbpo,
Onokxgvomokb, Poxebc Mhk`vowok, Zhkhvfbp Yolhnfo Hnzop, Docovpo
Nxlro`b, 6::?, Ybyphn Ocxkpokyb, H`byb ch.9, Ihpocok chpbgo, Zhkhvfbp YolhnfoHnzop, Docovpo
Nxlro`b, 6::6, Ox`bpbkg, Fxcx 6, H`byb ch.5, Ihpocok ch.?, Zhkhvfbp Yolhnfo
Hnzop, Docovpo
Ehyy, Zmblbz H, I+ Valllbk Kbywakghv, Iovl Y+ Wovvhk, ?22:, Zvbkybz.zvbkybz
Ocxkpokyb, Dblb` ?, H`byb ch.?0, Ihpocok chhnzop, Phvdhnomok Mrgbkxy
Vxywbkovpa, Zhkhvfbp Yolhnfo Hnzop, Docovpo
Bcopok Ocxkpok Bk`akhybo, 6::6, Ypok`ov Ocxkpokyb Chxokgok, H`byb Vhubyb,Zhkhvfbp Yolhnfo Hnzop, Docovpo
Fa`kov, 6:::, M+ Ghavgh `ok Wbllbon Y+ Mazwaa`, Ybyphn Bkeavnoyb
Ocxkpokyb, Fxcx B, H`byb Ch.5, Zhkhvdhnom Onbv Ofo`b Dxyxe `ok Vx`b
N+ Ponfxkok, Yolhnfo Hnzop, Docovpo
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
60/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
61/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Lonzbvok ?
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
62/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Lonzbvok 6
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
63/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Lonzbvok 9
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
64/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Lonzbvok 0
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
65/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Lonzbvok 8
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
66/67
Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+
Lonzbvok 5
-
7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A
67/67
Lonzbvok 7