Open AccessPERLAKUAN AKUNTANSI UNTUK SISA BAHAN BAKU (STUDI KASUS PTPN I UNIT PKS TANJUNG SEUMANTOH ACEH TAMIANG)
Author(s) -
Muhammad Nurdiansyah,
Cut Afrinandra
Publication year - 2020
Publication title -
jimeka (jurnal ilmiah mahasiswa ekonomi akuntansi)
Language(s) - English
Resource type - Journals
ISSN - 2581-1002
DOI - 10.24815/jimeka.v5i4.16825
Subject(s) - scrap , palm oil , business , waste management , engineering , environmental science , agricultural science , materials science , metallurgy
The purpose of this research is to know how the accounting treatment for the scrap materials at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang. The scrap material from the palm oil production process at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang are in the form of palm shells and fiber. The type of this research is qualitative research with descriptive analysis method. The result of shows that the scrap material for palm kernel shells was recognized as other income and presented in the company’s income statement, while fiber was used as boiler fuel as well as a reduction in manufacturing overhead costs