ANALISIS PENERAPAN AKUNTANSI AKTIVA TETAP DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN

Abstract

This study aims to analyze the application of fixed asset accounting and its impact on financial statements at Laundry Klin Wash in Ambon. The research employs a descriptive quantitative method focusing on fixed assets such as washing machines, dryers, and other supporting equipment. The findings indicate that Laundry Klin Wash did not systematically implement depreciation accounting before applying the service hour method, which resulted in fixed asset values that did not reflect the actual conditions. With the new depreciation method, fixed asset values gradually decrease with usage, and annual depreciation is now recognized in financial statements. The impact of this implementation includes improved accuracy in net income and asset values on the balance sheet, as well as an increase in the Return on Assets (ROA) ratio, reflecting the efficiency of the company's asset management. This study highlights the importance of systematic depreciation recording aligned with accounting standards to ensure the accuracy of financial statements and the transparency of the financial condition of service businesses.