Official Fixed Asset Management Using Straight Line Depression Method

Ase Suryana and Erwin Yulianto

The development solution of management assets in Indonesia is still minimal compared to the development solutions for purchasing, procurement, or sales. Asset management is a combination of management, finance, economics, mechanical engineering and work practices applied to physical assets in order to be able to provide the highest level of service at the most cost-efficient. PT. Suwanda Karya Mandiri is one of the companies engaged in construction planning consulting services that still use manual way to manage their assets, so that the asset management process is not maximal and lead to uncontrolled assets and increasing operational costs. Other problems that arise because of asset management activities are still done manually impact on the small net company profit, decreasing the level of tax payments timeliness, and the low quality of asset data as tender auction requirements, resulting in reduced percentage of success to win the project auction. Seeing the problem above, the solution offered is to implement the Information System of Fixed Assets Management developed by using the Waterfall model. The software developed provides an asset valuation function, so the history of the asset value can be processed automatically by the system. The method of fixed assets depreciation applied in this system is straight-line depreciation method in accordance with article 9 paragraph (15) from Law of the Republic Indonesia number 7 of 1991 regarding Income Tax. Information System for Fixed Assets Management Using Straight Line Depreciation Method is software developed to facilitate asset management process at PT Suwanda Karya Mandiri by computerizing asset data processing starting from procurement, maintenance and deletion process so that all asset management process can be documented in paperless.

Volume 11 | 03-Special Issue

Pages: 213-226