ANALISIS PENYUSUTAN ASET TETAP DAN PENGGUNAANNYA TERHADAP KINERJA PEGAWAI BKD PEMERINTAH KOTA MEDAN

Abstract

ABSTRACT
This studi was conducted to analyze how the depreciation of fixed assets and their use on
the performance of Medan City BKD employees. Fixed asset are very important in a
company, especially the medan city government office, because without assets,
performance employees wil not run well and will certainly cause various kinds of
operational activities to be hampered at the Medan City BKD. The data collection
technique in this research is using documentation studies such as studying documents
related to problems or data such as fixed assets reports at the end of 2021 which are
sourced directly from the Medan City BKD. This research uses qualitative methdos along
with field research strategies. The results of the study explain that assets managers do not
record depreciation of fixes asset. Therefore, the researchers analyzed and calculated
depreciation using the straight-line method manually. in the fixed assets manager reports
that have been declared good, only that facilities and infrastructure or equipment such as
computers are not sufficient to the number of employees based on research results which
show that the maintenance of fraudulent assets is optimal so that there are several idle and
unused computers.
Keywords : Fixed Assets, Asset Depreciation, Employee Performance