Analysis of The Implementation of Fixed Assets at PT PLN (Persero) Indonesia for The Period of 2022-2023

Shaila Pratika Sari; Stephanie Imaylia Napitupulu; Meiman Kristian Putra Gulo; Febriani Nur Rahman; Meigia Nidya Sari

doi:10.55227/ijerfa.v3i2.278

Authors

Shaila Pratika Sari Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Stephanie Imaylia Napitupulu Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Meiman Kristian Putra Gulo Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Febriani Nur Rahman Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Meigia Nidya Sari Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v3i2.278

Abstract

This study analyzes the fixed asset management of PT PLN (Persero) for the period 2022-2023, focusing on the addition, depreciation, and write-off of fixed assets. Using a descriptive qualitative method based on a documentation study of the company's financial statements and accounting records, this study found that PT PLN made significant investments to increase electricity production capacity. The straight-line depreciation method provides transparency in recording annual expenses, although a more adaptive approach to asset usage patterns is needed. In addition, the elimination of inefficient fixed assets demonstrates the company's efforts in maintaining the productivity of the asset portfolio. The conclusion shows that optimizing fixed asset management through asset modernization and maintenance is essential to support the company's strategic goals.

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