7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

COPO ZHKGOKPOV

Fbynbllombvvomnokbvvombn

Yrxcxv Olmon`xlbllom zhkxlby zokdopcok opoy Chmo`bvop OLLOM YWP,

Pxmok Yhnhypo Olon rokg yhlolx nhnfhvbcok lbnzomok vomnop `ok mb`orom.Kro

chzo`o yhpboz monfokro+ @ok `hkgok fhvcop vomnop `ok mb`orom.Kro phvyhfxp

zhkxlby `ozop nhkrhlhyobcok pxgoy ocmbv bkb, `ok zhkxlby nhkgokgcop dx`xl

Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov

NH@OK+ Pxgoy Ocmbv bkb `byxyxk gxko nhnhkxmb yolom yopx yrovop xkpxc

nhkrhlhyobcok ypx`b zvagvon @bzlano BBB Ocxkpokyb Eocxlpoy Hcakanb

Xkbuhvybpoy Yxnophvo Xpovo+ Ymolowop fhvbvbkg yolon poc lxzo dxgo zhkxlby

mo`bomcok chzo`o dxkgdxkgok cbpo Kofb Fhyov Nxmonno` YOW rokg phlom

nhnfhvbcok yxvb poxlo`ok rokg fobc zo`o yhlxvxm xnop nokxybo+ Yhnago chloc

cbpo nhk`ozop Yroeoop.Kro b chnx`bok movb, Onbk+

Zhkxlby yxkggxm nhkro`ovb zhkrhlhyobok pxgoy ocmbv rokg zhkxlby locxcok

bkb poc lhzoy `ovb `avakgok navbl noxzxk nophvbl rokg `bfhvbcok alhm ch`xo avokg

pxo zhkxlby -Oromok`o M+N+ YOB@ Kyp `ok Bfxk`o Ybpb Fomhvon"+ Xkpxc bpx

zhkxlby nhkgxiozcok phvbno coybm cmxyxy fxop ch`xo avokg pxo zhkxlby rokg

zolbkg fhvdoyo `olon nhk`b`bc, `ok nhnfhyovcok zhkxlby mbkggo yonzob yhcovokg

bkb+ Opoy `ao `ok chzhviorook nhvhco dxgolom zhkxlby `ozop nhkrhlhyobcok

cxlbom `ok pxgoy ocmbv bkb+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

@olon zhkxlbyok pxgoy ocmbv bkb zhkxlby nhkro`ovb fomwo pxgoy ocmbv bkb

fhlxnlom yhnzxvko `ok phv`ozop fokroc chcxvokgok, fobc `ovb yhgb zhkrxyxkok

colbnop noxzxk bybkro+ Opoy `oyov phvyhfxp zhkxlby nhkgmovozcok cvbpbc `ok yovok

rokg nhnfokgxk gxko zhvfobcok `ok zhkrhnzxvkook pxgoy ocmbv bkb+

Zhkxlby dxgo bkgbk nhkronzobcok phvbno coybm chzo`o zbmoc.zbmoc rokg

phlom nhnfokpx zhkrhlhyobok pxgoy ocmbv bkb, covhko pokzo fbnfbkgok `ok

zhpxkdxc `ovb `ayhk zhnfbnfbkg `ok zbmoc lobk, noco yxlbp fogb zhkxlby `ozop

nhkrhlhyobcok pxgoy ocmbv bkb+ Alhm covhko bpx zo`o chyhnzopok bkb zhkxlby bkgbk

nhkgmopxvcok voyo phvbno coybm rokg yhfhyov.fhyovkro chzo`o 4

?+ Fozoc @vy+ Dmak Poefx Vbpakgo, N+Hi, yhlocx @hcok Eocxlpoy Hcakanb

Xkbuhvybpoy Yxnophvo Xpovo+

6+ Fozoc @vy+ Moyok Yocpb Ybvhgov, N+Yb, Oc, yhlocx Chpxo Dxvxyok Zvagvon

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nhlxokgcok wocpx, phkogo, `ok ebcbvok `olon nhnfhvbcok fbnfbkgok `ok

ovomok `olon nhkrhlhyobcok pxgoy ocmbv bkb+

0+ Zbnzbkok `ok yhlxvxm covrowok ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxnxp, Oihm `ok

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`ok nhkrh`bocok `opo.`opo rokg `bzhvlxcok `olon zhkrxyxkok Pxgoy ocmbv

bkb+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

@OEPOV BYB

COPO ZHKGOKPOV + b

@OEPOV BYB ++ bu

@OEPOV LONZBVOK + u

FOF B 4 ZHK@OMXLXOK

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I+ Pxdxok ok Nokeoop Zhkhlbpbok ++0

@+ Ybyphnopbco Zhkhlbpbok

@+?+ Do`wol Zhkhlbpbok ++++ 8

@+6+ Lozavok Zhkhlbpbok ++5

FOF BB 4 ZP+ ZLK -Zhvyhva" ZVARHC BK@XC ZHNFOKGCBP @OK

DOVBKGOK YXNOPHVO XPOVO, OIHM @OK VBOX NH@OK

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F+ Ypvxcpxv Avgokbyoyb +?:

I+ Xvobok Pxgoy -daf `hyivbzpbak " ++ ??

@+ Dovbkgok Xyomo!Chgbopok +++?7

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

H+ Cbkhvdo Xyomo Phvcbkb +++ ?7

E+ Vhkioko Chgbopok + ?=

FOF BBB 4 PAZBC ZHKHLBPBOK

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F+ Zhnfogbok Ocpbuo Phpoz +++ 6:

I+ Zhkggokpbok Ocpbuo Phpoz + 67

@+ Nokodhnhk Ocpbuo Phpoz ++62

H+ Xkyxv.xkyxv Zhkghk`olbok Bkphvk Ocpbuo Phpoz 90

E+ Bk`bcopav Zhkblobok 9=

FOF BU 4 CHYBNZXLOK @OK YOVOK

O+ Chybnzxlok 09

F+ Yovok ++00

@OEPOV ZXYPOCO 08

LONZBVOK

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

@OEPOV LONZBVOK

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Vbox NH@OK

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Zbcbpvbkg Yxnxp, Oihm % Vbox NH@OK

Lonzbvok 9 4 Vbkibok Zay Khvoio Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva"

Zbcbpvbkg Yxnxp, Oihm % Vbox NH@OK

Lonzbvok 0 4 Fxcpb Zhnforovok Ocpbuo Phpoz `hkgok Coy!Fokc zo`o ZP+ ZLK

-Zhvyhva" Zbcbpvbkg Yxnxp, Oihm % Vbox NH@OK

Lonzbvok 8 4 Covpx Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxnxp,

Oihm % Vbox NH@OK

Lonzbvok 5 4 Vbkibok Ocpbuo Phpoz Zhv Dhkby zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg

Yxnxp, Oihm % Vbox NH@OK

Lonzbvok 7 4 Yxvop Foloyok Vbyhp `ovb ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxnxp,

Oihm % Vbox NH@OK

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

FOF B

ZHK@OMXLXOK

O+ Lopov Fhlocokg Noyolom@olon yhcpav zhvhcakanbok phckalagb rokg yhnocbk nodx nhnzhkgovxmb

zhvchnfokgok zo`o yhpboz zhvxyomook, fobc zhvxyomook ywoypo noxzxk

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zhvxyomook yhlolx nhkgmo`ozb noyolom fobc bpx `ovb `olon noxzxk `ovb lxov

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nhnfokpx nhnzhvlokiov chgbopok `olon zhvxyomook `ok nhnzhvchibl vhybca

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dokgco zhk`hc noxzxk dokgco zokdokg, robpx nhnzhvalhm lofo `ok nhkobccok

kblob zhvxyomook+ Zhvxyomook pb`oc ocok `ozop nhkiozob yoyovok phvyhfxp pokzo

o`okro ocpbuo -oyyhp" rokg `ozop nhkdonbk chlokiovok azhvoybakol vxpbk

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zhvxyomook rokg yokgop zhkpbkg, pokzo o`okro ocpbuo phpoz nxypombl yhfxom

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`bzhvalhm `olon fhkpxc yboz zocob opox `hkgok `bfokgxk lhfbm `xlx rokg

`bgxkocok `olon zvayhy zva`xcyb, pb`oc `bnocyx`cok xkpxc `bdxol chnfolb `olon

vokgco chgbopok kavnol zhvxyomook `ok nhnzxkrob nokeoop lhfbm `ovb yopx pomxk+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Monzbv yhpboz zhvxyomook, fobc rokg fhvghvoc `olon fb`okg doyo,

zhv`ogokgok, noxzxk bk`xypvb zoypb nhnblbcb ocpbuo phpoz xkpxc nhkdolokcok

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ocpbuo phpoz pb`oc fhvwxdx` -bkpokgbflh oyyhpy"+ Movpo zhvxyomook rokg phvnoyxc

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yhfogobkro+

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zhvxyomook, covhko chyolomok `olon nhnzhvpbnfokgcok iovo nhnzhvalhm ocpbuo

phpoz dxgo ocok nhnzhkgovxmb azhvoyb zhvxyomook, phvxpono `ovb yhgb `oko rokg

phvyh`bo xkpxc nhnzhvalhm ocpbuo phpoz phvyhfxp+ Xkpxc bpx `bzhvlxcok yxopx

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nhnzhvalhm ocpbuo phpoz+

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pb`oc yh`bcbp dxnlomkro, `byonzbkg fboro.fboro zhnhlbmovook vxpbk ogov `ozop

nhkxkdokg chgbopok zhkgazhvoybokkro rokg fhvchybkonfxkgok+ @olon mol bkb

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

zhvlx zhkhpozok ozocom zhkghlxovok.zhkghlxovok rokg fhvmxfxkgok `hkgok

ocpbuo phpoz noyxc chzo`o zhkghlxovok na`ol -iozbpol h}zhk`bpxvh" opoxzxk

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zhkgonokok phvmo`oz ocpbuo phpoz ogov `oko rokg `bbkuhypoybcok ch`olon ocpbuo

phpoz nhnzhvalhm nokeoop rokg nocybnxn yhyxob `hkgok dokgco wocpx

zhnocobokkro, yhvpo xkpxc nhkgmbk`ovb chpb`ocwodovok zhlozavok fboro `olon

yopx zhvba`h ocxkpokyb+ Ocpbuo phpoz dxgo yokgop hvop cobpokkro `hkgok xnxv

hcakanby `ovb ocpbuo phvyhfxp yhmbkggo zhvxyomook zhvlx nhkhvozcok yxopx ybyphn

bkeavnoyb ocxkpokyb ocpbuo phpoz xkpxc `ozop nhkghypbnoybcok yhiovo lhfbm ocxvop

xnxv hcakanby ocpbuo phpoz phvyhfxp+ Mol bkb yokgop zhkpbkg covhko `hkgok

hypbnoyb xnxv hcakanby rokg ocxvop, zhvxyomook `ozop nhkpocybv noyo

zhkggxkook ocpbuo phpoz phvyhfxp yhiovo lhfbm hehcpbe+

Nhkgbkgop zhkpbkgkro ocpbuo phpoz -eb}h` oyyhpy" fogb yhfxom avgokbyoyb!

zhvxyomook, noco zhkxlby phvpovbc xkpxc nhkgokolbyby ocpbuo phpoz phvyhfxp

ch`olon yhfxom pxgoy ocmbv rokg `bozlbcoybcok alhm zhvxyomook `hkgok dx`xl

Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc

Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo, Oihm `ok Vbox Nh`ok +

F+ Vxnxyok Noyolom

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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

I+ Pxdxok `ok Nokeoop Zhkhlbpbok

I+?+ Pxdxok Zhkhlbpbok

O`ozxk pxdxok `ovb zhkhlbpbok pxgoy ocmbv bkb o`olom yhfogob fhvbcxp 4

?+ Xkpxc nhkghpomxb yhdoxm noko zhkhvozok zhvlocxok ocxkpokyb ocpbuo

phpoz rokg ihzop, onok, `ok nxvom`olon zhvxyomook+

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phvdo`bkro chyolomok `olon zhkrxyxkok `ok zhkgopxvokkro+

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?+ Nhnfokpx zhkxlby `olon nhnomonb zhvlocxok ocxkpokyb ocpbuo phpoz

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ocxkpokyb ocpbuo phpoz rokg `bphvozcok `olon zhvxyomook `ok

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7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

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Pofhl ?+?

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NH@OK

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Nhkgodxcok Zvazayol

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opoy hnzop fogbok xvobok zacac zo`o noybkg.noybkg fof rokg xvxpokkro o`olom

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chgbopok+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

18/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

FOF BBB 4 PAZBC ZHKHLBPBOK

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zhkhlbpbok `b lozokgok, `ok `ovb moybl phvyhfxp zhkxlby ocok

nhnfhvbcok zhkblobok+

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xvobok `ok zhnfomoyok phv`omxlx, `ok dxgo ocok nhkghnxcocok

yovok rokg ocok `bokggoz fhvnokeoop fogb zhvxyomook+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

19/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

20/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

FOF BB

ZP+ ZLK -Zhvyhva" ZVARHC BK@XC ZHNFOKGCBP @OK DOVBKGOK

YXNOPHVO XPOVO, OIHM @OK VBOX NH@OK

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Zhnhvbkpomok Mbk`bo Fhlok`o+ Zo`o yoop bpx zhkrh`book phkogo lbypvbc `b khgovo

cbpo `bchlalo alhm fhfhvozo zhvxyomook yolom yopxkro o`olom KU AGHN

-auhvthhyh goyh `ok hlhipvbpbhyp noopmozzr" rokg fhvzxyop `b khgovo Fhlok`o,

yh`okgcok `b Bk`akhybo fhvzxyop `b Docovpo+ Yhdovom chlbypvbcok `b Bk`akhybo

`bnxlob zo`o pomxk ?=29 `b `ohvom Fopoubo opox Docovpo yhcovokg+

Pbgo zxlxm pomxk chnx`bok -?269" lbypvbc nxlob o`o `b Nh`ok+ Yhkpvolkro

`bfokgxk `b zhvpozocok cokpav ZLK iofokg Nh`ok rokg yhcovokg `b dolok Lbypvbc

ka ?6 Nh`ok, `bfokgxk alhm KU KBGHN!AGHN, robpx yolom yopx zhvxyomook

ywoypo Fhlok`o+ Chnx`bok nhkrxyxl zhnfokgxkok lbypvbc `b Pokdxkg Zxvo `ok

Zokgcolok Fvok`ok ?260, Phfbkg Pbkggb ?267, Ybfalgo, Fhvoypogb, `ok Povxpxkg

?262, Pokdxkg Folob ?29?, Lofxmok Fblbc ?295, `ok Pokdxkg Pbvon ?297+ Zo`o

noyo zhkdodomok Dhzokg, zhvxyomook lbypvbc fhvo`o `bpokgok Dhzokg `hkgok

nhk`opokgcok phkogo omlb `ovb Dhzokg, phpozb Dhzokg mokro nhkgonfbl olbm

zhkghlalook lbypvbc nblbc ywoypo Fhlok`o pokzo nhkgo`ocok zhkonfomok nhybk

`ok zhvlxoyok dovbkgok+ @ohvom chvdokro `bfogb nhkdo`b Zhvxyomook Lbypvbc

Yxnophvo, `ok Zhvxyomook Lbypvbc Dowo rokg `byhyxobcok `hkgok ypvxcpxv

avgokbyoyb zhnhvbkpomok Dhzokg zo`o yoop bpx+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

21/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Yhdoc zvaclonoyb chnhv`hcook Vhzxflbc Bk`akhybo ?7 Ogxypxy ?208

`bcxnok`okgcok noco chyopxok ocyb covrowok lbypvbc `b yhlxvxm zhkdxvx pokom obv

nhkgonfbl olbm Zhvxyomook Lbypvbc ywoypo Fhlok`o `ovb pokgok phkpovo Dhzokg+

Zhkgonfblolbmok bpx yhlhyob fxlok acpafhv ?208 `ok `byhvomcok zo`o zhnhvbkpom

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zhvbypbwo onfbl olbm bpx noco pokggol 67 acpafhv `bphpozcok yhfogob movb lbypvbc

koybakol+ Yhdoc pomxk ?288 `b Nh`ok fhv`bvb zhvxyomook lbypvbc `bypvbfxyb iofokg

Yxnophvo Xpovo rokg nxlo.nxlo `bchzolob alhm V+ Yxcovka - nhvokgcoz Chzolo `b

Oihm "+

Cokpavkro fhvlacoyb `b dolok Fopx Gbkggbkg - yhcovokg nhkdo`b gx`okg

ZLK ", yhphlom FZX ZLK fhv`bvb `hkgok YC Nhkphvb Ka+ ?5!?6: pokggol 6: Nhb

?25?, noco avgokbyoyb chlbypvbcok `b vxfom, Yxnophvo Xpovo, Oihm, Yxnophvo

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Ka+ ?!ZVP!58 `bphpozcok `ohvom zhnfogbok chvdo ZLK nhkdo`b ?8 chyopxok

`ohvom hcyzlabpoyb Yxnophvo Xpovo rokg dxgo `byhfxp `ohvom hcyzlabpoyb B rokg

`bzbnzbk alhm Bv+ @x`xkg Roimroyxnbpvo, Oihm nhkdo`b hcyzlabpoyb ]BBB,

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nhkdo`b ?0 Hcyzlabpoyb `ok 0 ZLK Zhnfokgxkok+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

22/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Zhvopxvok Zhnhvbkpom Ka+ ?= pomxk ?276 nhnzhvphgoy ch`x`xcok ZLK

yhfogob Zhvxyomook Xnxn Lbypvbc Khgovo `hkgok moc `ok whwhkokg `ok

pokggxkg dowof nhnfokgcbpcok, nhkrolxvcok, `ok nhk`bypvbfxybcok phkogo

lbypvbc `b yhlxvxm Bk`akhybo, chnx`bok `byxyxl `hkgok chzxpxyok nhkphvb ZXPL

Ka+ :?!ZVP!79 xkpxc nhkhpozcok zhvxfomok ZLK `ovb Zhvxyomook Xnxn Lbypvbc

Khgovo yhfogob yopx.yopxkro Zhvxyomook Khgovo rokg `bfhkpxc Zhnhvbkpom xkpxc

nhnfokgcbpcok, nhkrolxvcok, `ok nhk`bypvbfxybcok phkogo lbypvbc `b yhlxvxm

Bk`akhybo+

@olon YC Nhkphvb phvyhfxp `bphpozcok zxlo zhnfogbok chvdo ZLK nhkdo`b

?0 Hcyzlabpoyb, 0 `ohvom `bypvbfxyb `ok 9 `ohvom zhnfokgcbpok `ok yhdoc bpx ZLK

Hcyzlabpoyb B Yxnophvo Xpovo `bgokpb nhkdo`b ZLK Hcyzlabpoyb Yxnophvo Xpovo+

Nhkrxyxl Zhvopxvok Nhkphvb ZXPL Ka+ :?9!ZVP!78 rokg nhvxfom ZLK

Hcyzlabpoyb ZVALBY rokg `boyxm alhm @bvhcyb, yhnhkpovo Avgokbyoyb @bvhcyb ZLK

zxk nhkgolonb zhvxfomok zxlo+ ZLK Hcyzlabpoyb BB nhkdo`b ZLK Wblorom BB

Yxnopvhvo Xpovo, ZLK Zhnfokgxkok UBBB chnx`bok nhkdo`b ZLK Zhnfokgxkok

B `ok fhvxfom nhkdo`b Zvarhc Bk`xc Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo,

chnx`bok phvdo`b zhvxfomok kono nhkdo`b ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc

Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo, Oihm `ok Vbox - Zbcbpvbkg Yxov " yhyxob

`hkgok yxvop chzxpxyok Ka+ :96!C!@BV!6::5 pokggol ?0 Ehfvxovb 6::5+

F+ Ypvxcpxv Avgokbyoyb

Yhpboz Zhvxyomook zoypb nhnblbcb ypvxcpxv avgokbyoyb, ypvxcpxv avgokbyoyb

yokgop zhkpbkg `b`olon zhvxyomook covhko fhvexkgyb yhfogob lok`oyok fogb

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

23/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

yhlxvxm exkgyb rokg o`o `olon avgokbyoyb xkpxc nhlocyokocok pxgoy, whwhkokg

`ok pokggxkg dowof `ovb yhpboz exkgyb+ ZP ZLK -Zhvyhva" Zvarhc Bk`xc

Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo, Oihm, `ok Vbox nhkgokxp ypvxcpxv

avgokbyoyb govby lxvxy ypoe - lbkh ypoee avgokbtopbak " rokg yhyxob `hkgok cak`byb

zhvxyomook phvyhfxp covhko 4

?+ Zhnfogbok pxgoy yhiovo dhloy `ozop `bfh`ocok,

6+ Ghkhvol nokodhv lokgyxkg nhnhvbkpom `ok nhnfhvbcok zhpxkdxc.zhpxkdxc

chzo`o chzolo fogbok xkpxc `bphvxycok chzo`o fowomokkro rokg yx`om

`bphkpxcok fhv`oyovcok yzhybolbyoyb pxgoy+

Whwhkokg `ovb zxkioc zbnzbkok `blbnzomcok yhzhkxmkro chzo`o

fowomokkro `olon fb`okg zhchvdook yhzokdokg rokg nhkrokgcxp fb`okg

chvdokro+ ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov `bzbnzbk alhm yhavokg Ghkhvol

Nokoghv rokg nhnfowomb fhfhvozo nokodhv fogbok rokg phv`bvb `ovb 4

?+ Nokodhv fb`okg zhvhkiokook

6+ Nokodhv fb`okg azhvoyb

9+ Nokodhv fb`okg Y@N o`nbkbypvoyb `ok chxokgok

I+ Xvobok Pxgoy -daf `hyivbzpbak "

O`ozxk xvobok pxgoy `ovb ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov o`olom 4

?+ Ghkhvol Nokodhv

o+ Fhvpokggxkg dowof opoy zhkgalomok chgbopok zvarhc `ok zhnfokgxkok

Zhnfokgcbp `ok Dovbkgok Phkogo Lbypvbc yhyxob rokg phviokpxn `olon

@oepov Bybok Zvarhc -@BZ", Zhpxkdxc Azhvoybakol -ZA", `ok Okggovok

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

24/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Bkuhypoyb -OB" yhvpo fhvpokggxkg dowof phvmo`oz fboro do`wol `ok nxpx

yhyxob povghp cbkhvdo zvarhc bk`xc rokg phvyh`bo, yhvpo nhnoypbcok fomwo

yhnxo zvagvon zhnfokgxkok `ok OZFK, LAOK, OZLK phlom `bchpomxb

alhm `bvhcyb,

f+ Nhkhpozcok Vhkioko Chvdo Okggovok Zhvxyomook -VCOZ" zvarhc bk`xc,

i+ Nhkgalom chgbopok zvarhc `ok fhvpbk`oc yhfogob wocbl zhnblbc -awkhv",

`+ Nhkhpozcok yryphn nokodhnhk cbkhvdo `ok yryphn nokodhnhk nxpx

zvarhc bk`xc yhvpo zhkghk`olbokkro,

h+ Nhkghnfokgcok mxfxkgok chvdo yono `hkgok zbmoc lobk xkpxc

chlokiovok `ok chfhvmoyblok zhkrhlhyobok zvarhc,

e+ Nhkghnfokgcok `ok nhnhlbmovo canzhphkyb okggapo `olon fb`okg

zvarhc bk`xc,

g+ Nhkghnfokgcok ypvophgb `ok chfbdocok zacac xkpxc nhkbkgcopcok chvdo

zvarhc bk`xc,

m+ Nhnoypbcok chlokiovok caav`bkoyb `ok YLO - yhvubih lhuhl ogvhhnhkp "

`ok ZP+ ZLK -Zhvyhva" doyo cakypvxcyb,

b+ Nhkhpozcok lozavok nokodhnhk zvarhc bk`xc+

6+ Chzolo Ox`bp Bkphvkol

Fhvpokggxkg dowof opoy zhkrhlhkggovook ox`bp nokodhnhk xkpxc

nhkdonbk zhkiozobok povghp cbkhvdo zvarhc bk`xc yhyxob zhkhpozok `bvhcyb `hkgok

chphkpxok `ok chfbdocok zvayhy nokodhnhk yhyxob `hkgok zhvopxvok zhvxk`okgok

rokg fhvlocx+ Vbkibok pxgoy chzolo ox`bp bkphvkol o`olom 4

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

25/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

o+ Nhvxnxycok zvagvon chvdo zhnhvbcyook pomxkok yhyxob Zvagvon Chvdo

Zvarhc Bk`xc,

f+ Nhlocyokocok ox`bp bkphvkol, nhlbzxpb zhlocyokook chgbopok zvarhc bk`xc,

chxokgok, yryphn yxnfhv `oro nokxybo `ok o`nbkbypvoyb,

i+ Nhvxnxycok noyxcok `ok vhcanhk`oyb rokg nhkrokgcxp zvayhy

Nokodhnhk `ok Azhvoybakol,

`+ Nhnokpox pbk`oc lokdxp phnxok moybl ox`bp bkphvkol+

9+ Nokodhv Fb`okg Zhvhkiokook

Fhvpokggxkg dowof opoy phvyh`bokro zhvhkiokook chvdo opoy zhlocyokook

chgbopok zhvhkiokook cakypvxcyb zhnfokgxkok zvarhc zhnfokgcbp `ok dovbkgok,

zhkhpozok chfbdocok nokodhnhk rokg ypvophgby `olon vokgco zhkiozobok povghp

cbkhvdo zvarhc bk`xc yhvpo nhk`xcxkg vhypvxcpxvbyoyb avgokbyoyb zvarhc bk`xc+

Vbkibok pxgoy zacac nokodhv fb`okg zhvhkiokook o`olom 4

o+ Nhkrxyxk Vhkioko Chvdo Okggovok -VCO" zvarhc bk`xc pomxkok,

f+ Nhlocyokocok huolxoyb cbkhvdo yhvpo yaybolbyoyb zhkhvozokkro chzo`o

avgokbyoyb zvarhc,

i+ Nhvhkiokocok `ok nhkghlalo chgbopok zhnfhfoyok pokom `ok nhkghlalo

chgbopok yabl bkuhypbgopbak,

`+ Nhkrbozcok ON@OL, XZL, `ok VCL yhvpo zhvbdbkok,

h+ Nhkgalom `ok nhnfbko ybyphn nokodhnhk nxpx,

e+ Nhvxnxycok ypok`ov zva`xc!nophvb, yhvpo nhnfbko zhkhvozokkro,

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

26/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

g+ Nhlocyokocok zhvhkiokook zvarhc rokg ybkhvgb `hkgok caav`bkoyb

fhvyono doyo nokodhnhk cakypvxcyb,

m+ Nhkhpozcok lozavok zvarhc bk`xc+

0+ Nokodhv Fb`okg Azhvoyb

Vbkibok pxgoy nokodhv fb`okg azhvoyb o`olom 4

o+ Nhkrxyxk vhkioko chvdo ypoe azhvoyb yhyxob vhkioko chvdo zvarhc bk`xc,

f+ Nhvxnxycok `ok nhkghuolxoyb cbkhvdo fb`okg yhvpo yaybolbyoyb

zhkhvozokkro,

i+ Nhkgcaav`bkoyb chgbopok zhlocyokook o`nbkbypvoyb phckbc nhlbzxpb

o`nbkbypvoyb, phkogo oybkg, cakpvoc.cakpvoc `ok fhvbpo zhnforovok,

`+ Nhkgcaav`bkoyb chgbopok zhkgo`ook `ok zhkghk`olbok yovoko chvdo

zvarhc yhyxob `hkgok cakpvoc ogov phzop wocpx yhyxob cxolbpoy `ok

cxokpbpoy,

h+ Nhnfbko mxfxkgok chvdo `hkgok bkypokyb phvcobp xkpxc chlokiovok pxgoy,

e+ Nhlocyokocok zhnokpoxok chnodxok ebybc zvarhc yhiovo fhvcolo xkpxc

nhkgmbk`ovb chphvlonfopok,

g+ Nhkghlalo zhkhvbnook `ok zhkghlxovok fovokg yhvpo popo xyomo gh`xkg,

m+ Nhnfhvb lozavok nokodhnhk yhyxob fb`okgkro+

8+ Nokodhv Fb`okg Y@N, O`nbkbypvoyb @ok Chxokgok

Fhvpokggxkg dowof opoy zhkghlalook Y@N, O`nbkbypvoyb `ok Chxokgok

xkpxc nhk`xcxkg zhlocyokook zhchvdo chgbopok zvarhc bk`xc `olon nhkiozob

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

27/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

cbkhvdo povghp zvarhc bk`xc yhyxob zhkhpozok `bvhcyb+ Vbkibok pxgoy zacac nokodhv

fb`okg Y@N, O`nbkbypvoyb `ok Chxokgok o`olom 4

o+ Nhvhkiokocok dhkdokg covbv `ok ybclxy xkpxc Y@N pbkgcop zhlocyokook `b

zvarhc bk`xc,

f+ Nhlocyokocok nokodhnhk fhvfoyby canzhphkyb `olon mol zhkhpozok

zaybyb Y@N, zhkblobok xkdxc chvdo zhgowob yhvpo zhk`b`bcok `ok lopbmok,

i+ Nhlocyokocok popo xyomo chzhgowobok `olon mol vhnbkyoyb, nxpoyb `opo

zhgowob,

`+ Nhlocyokocok zhchvdook chyhcvhpovbopok zhkgalomok chlxov noyxc yxvop

yhvpo nhkdonbk chvomoybookkro,

h+ Nhkghlalo ybyphn bkeavnoyb `ok nhnhlbmovo zhvolopok zhvokgcop chvoykro,

e+ Nhlocyokocok zhkrh`bok `ok nhnhlbmovo zhvolopok cokpav,

g+ Nhlocyokocok zhkghk`olbok olbvok coy zhkhvbnook `ok zhkghlxovok yhvpo

nhnfxop lozavok vhcakyblboyb chxokgok,

m+ Nhlocxcok zhkgalomok chxokgokkro fhv`oyovcok chgbopok zvarhc bk`xc,

b+ Nhlocyokocok chgbopok ocxkpokyb fboro Z@Z `ok ocpbuo phpoz,

d+ Nhkhpozcok lozavok nokodhnhk `b fb`okgkro+

5+ Zvarhc Zhnfokgcbp

Vbkibok pxgoy zacac nokodhv zvarhc zhnfokgcbp o`olom 4

o+ Caav`bkoyb zhkgowoyok `ok zhkghk`olbok phckbc `ok o`nbkbypvoyb `hkgok

xkbp doyo nokodhnhk cakypvxcyb,

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

28/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

f+ Nhlocxcok chgbopok zvarhc `hkgok exkgyb yhfogob zhk`hlhgoybok wocbl

zhnblbc -awkhv" `ovb zarhc bk`xc,

i+ Nhkrxyxk Foybi Iannxkbiopbak `hkgok zbmoc zhkggxko doyo `ok yhpboz

zbmoc phvcobp,

`+ Nhkghuolxoyb vhcanhk`oyb zhkrhnzxvkook zhchvdook zvarhc `ovb zbmoc

doyo nokodhnhk cakypvxcyb xkpxc zvayhy onok`hnhk `ovb zbmoc

cakypvxcyb,

h+ Nhkxgoycok zhkgowoyok nxpx, phvpbf fboro `ok chphpozok wocpx

zhlocyokook zvarhc phmo`oz yhpboz zbmoc zhlocyokook cakypvxcyb `ok zbmoc

doyo nokodhnhk cakypvxcyb,

e+ Nhkhpozcok lozavok nokodhnhk zvarhc zhnfokgcbp+

7+ Zvarhc Dovbkgok

Vbkibok pxgoy zacac nokodhv zvarhc dovbkgok o`olom 4

o+ Caav`bkoyb zhkgowoyok `ok zhkghk`olbok phckbc `ok o`nbkbypvoyb `hkgok

xkbp doyo nokodhnhk cakypvxcyb,

f+ Nhlocyokocok chgbopok zvarhc `hkgok exkgyb yhfogob zhk`hlhgoybok wocbl

zhnblbc, -awkhv" `ovb zvarhc bk`xc,

i+ Nhkrxyxk foybi iannxkbiopbak `hkgok zbmoc zhkggxko doyo `ok yhpboz

zbmoc phvcobp,

`+ Nhkghuolxoyb vhcanhk`oyb zhkrhnzxvkook zhchvdook zvarhc `ovb zbmoc

doyo nokodhnhk cakypvxcyb xkpxc zvayhy onok`hnhk `hkgok zbmoc

cakypvxcyb+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

29/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

@+ Dovbkgok Xyomo! Chgbopok

Dovbkgok xyomo ! chgbopok ZP ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok o`olom

yhfogob fhvbcxp 4

o+ Zvarhc ZLPO - Zhnfokgcbp Lbypvbc Phkogo Obv " Ybzokybmozavoy, rokg

fhvlacoyb `b `hyo Mxyav, `ok Ybfxmxok BB Cofxzophk Pozokxlb Phkgom,

Zvazbkyb Yxnophvo Xpovo `hkgok cozoybpoy zva`xcyb phkogo lbypvbc yhfhyov 99 #

?7 NW -Nhgo Wopp",

f+ Zvarhc ZLPO Vhkxk, fhvlacoyb `b Cofxzophk @obvb, yhcbpov ?:: cn yhlopok

capo Nh`ok `hkgok cozoybpoy zva`xcyb phkogo lbypvbc yhfhyov 6 0? NW+ Zalo

azhvoyb ZLPO bkb robpx obv yxkgob `bponzxkg zo`o calon Pok`a Movbok yhlxoy

?: mo xkpxc `ozop nhlorokb fhfok zxkioc yhlono 8 don `hkgok `hfbp 66,?

n9!`hpbc,

i+ Zvarhc ZLPX - Zhnfokgcbp Lbypvbc Phkogo Xoz " Lofxmok Okgbk, lacoyb

zvarhc `b `hyo Pozbok Koxlb Chionopok Pozbok Koxlb Cofxzophk Pozokxlb

Phkgom+ Cozoybpoy zva`xcyb phkogo lbypvbc rokg `bmoyblcok yhfhyov 6 ?8 NW,

`hkgok yzhybebcoyb fomok focov robpx fopx fovo colavb vhk`om `hkgok

chfxpxmok fopx fovo ?+?86+::: pak ! pomxk+

H+ Cbkhvdo Xyomo Phvcbkb

Zo`o pomxk 6::2 bkb ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc Zhnfokgcbp `ok

Dovbkgok Yxnophvo Xpovo, Oihm `ok Vbox nhnblbcb fhfhvozo fxom zvarhc rokg

movxy `bchvdocok fobc zvarhc rokg phlom fhvdolok opoxzxk zvarhc rokg fovx

fhvdolok+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

30/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

O`ozxk zvarhc.zvarhc phvyhfxp okpovo lobk 4

o+ zhkrhlhyobok Zvarhc Bk`xc ZLPX Lofxmok Okgbk,

f+ zhchvdook Pvokynbyybak Lbkh 678 cU Oyomok B Ybnokgcxc,

i+ zhchvdook Pvokynbyybak Lbkh 678 cU Ybnokgcxc Zavyho,

`+ zhchvdook Gov`x Bk`xc ?8: cU Ybnokgcxc,

h+ zhchvdook Pvokynbyybak Lbkh 678 cU Fbkdob golokg,

e+ zhchvdook Pvokynbyybak Lbkh 678 cU Golokg Ybnokgcxc,

g+ zhchvdook Pvokynbyybak Lbkh 678 cU Ybnokgcxc Yovxllo,

m+ zhchvdook Pvokynbyybak Lbkh 678 cU Yovxllo Zo`okg Yb`hnzxok+

E+ Vhkioko Chgbopok

Vhkioko chgbopok ZP ZLK -Zhvyhva" Zbcbpvbkg Yxov o`olom yhfogob fhvbcxp4

o+ zhnfokgxkok pvokynbyb 678 cU `ok Gov`x Bk`xc,

f+ zhnfokgxkok pvokynbyb ?8: cU `ok Gov`x Bk`xc,

i+ zhnfokgxkok ZLPO Oyomok BBB,

`+ zhnfokgxkok ZLPO Zhxyokgok,

h+ zhnfokgxkok ZLPX Nhxlofam,

e+ zhnfokgxkok ZLPX Zokgcolok Yxyx,

Zhnfokgxkok ZLPX Vbox rokg phvfogb `olon fhfhvozo wblorom robpx 4 Yhlop

Zokdokg, Pokdxkg Folob Covbnxk, `ok Fhkgcolby+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

31/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

32/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

FOF BBB

PAZBC ZHKHLBPBOK

@olon FOF BBB bkb zhkhlbpb ocok nhnfxop zhnfomoyok nhkghkob

zhvlocxok ocpbuo phpoz rokg `blocxcok `hkgok iovo nhnfok`bkgcok phavb rokg

`bzhvalhm `ovb moybl pbkdoxok zhkhlbpb ch ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov

NH@OK+

O+ Ocpbuo PhpozOcpbubpoy pvokyocyb fbykby `olon zhkrxyxkok lozavok chxokgok fhvxzo

Khvoio o`olom nhnfxop dxvkol.dxvkol rokg fhvmxfxkgok `hkgok ocpbuo phpoz

-eb}h` oyyhpy"+

Nhkxvxp Nxlro`b 6::?, zhkghvpbok ocpbuo phpoz o`olom chcorook

zhvxyomook rokg nhnblbcb wxdx`, nhnzxkrob nokeoop hcakanby lhfbm `ovb yopx

pomxk, `ok `bzhvalhm zhvxyomook xkpxc nhlocyokock chgbopok zhvxyomook, fxcok

xkpxc `bdxol chnfolb +

Nhkxvxp BOB - Bcopok Ocxkpok Bk`akhybo " 6::6+ zhkghvpbok ocpbuo

o`olom yxnfhv `oro rokg `bcxoyob alhm zhvxyomook yhfogob ocbfop `ovb zhvbypbwo

noyo lolx `ok `ovb noko nokeoop hcakanb `b noyo `hzok `bmovozcok ocok

`bzhvalhm zhvxyomook `ok nhkgolonb zhkxvxkok kblob dxol - zhkrxyxpok " +

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

33/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

F+ Zhnfogbok Ocpbuo PhpozNhkxvxp Nxlro`b, -6::?" ocpbuo phpoz fhvwxdx` rokg `bnblbcb alhm yxopx

zhvxyomook `bchlanzaccok yhfogob fhvbcxp 4

?+ Pokom `ok zhnopokgok pokom - lok` ok` lok` bnzvauhnhkp",

6+ Gh`xkg `ok zhvfobcok gh`xkg,

9+ Nhybk,

0+ Nhxfhl,

8+ Chk`ovook.chk`ovook+

Yhyxob `hkgok zhkghvpbok rokg `bchnxcocok alhm Bcopok Ocxkpok

Bk`akhybo `bopoy phvcobp ibvb.ibvb ocpbuo phpoz, noco yhlxvxm cophgavb rokg o`o zo`o

ZP+ ZLK -Zhvyhva" NH@OK phlom `byhyxobcok `hkgok Ypok`ov Ocxkpokyb

Chxokgok `bnoko ocpbuo phpoz rokg o`o nhnblbcb ibvb.ibvb yhyxob `hkgok rokg

`bnocyx`cok alhm Bcopok Ocxkpok Bk`akhybo robpx fhvwxdx` `bnblbcb alhm

zhvxyomook yhvpo pb`oc bnocyx`cok xkpxc bdxol chnfolb+

Fhvbcxp bkb o`olom pvokyocyb rokg nhkgxfom vhchkbkg ocpbuo phpoz zo`o ZP+

ZLK -Zhvyhva" NH@OK, fhfhvozo ocpbuo phpoz rokg `bnblbcb alhm ZP+ ZLK

-Zhvyhva" Zbcbpvbkg Yxov NH@OK okpovo lobk 4

o+ Fokgxkokok Gh`xkg `ok Chlhkgcozok Molonok

f+ Zhvolopok cokpav

i+ Canzxphv

`+ Chk`ovook

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

34/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

?+ Pvokyocyb Ocpbuo Phpozo" Pvokyocyb zhvalhmok

Ocpbuo phpoz zhvxyomook `bzhvalhm nhlolxb fhvfogob iovo okpovo lobk yhzhvpb

zhnfhlbok, zhnfokgxkok, `ok yxnfokgok+ ZP+ ZLK -Zhvyhva" NH@OK

nhnzhvalhm ocpbuo phpoz zhvba`h ? Dokxovb 6::= fhvxzo gh`xkg `ok chlhkgcozok

molonok `hkgok iovo nhnfhlb `hkgok movgo Vz+ 07+597+=77+:::+ Pvokyocyb

zhvalhmok ocpbuo phpoz `ovb zhnfhlbok `biopop `olon vhgbyphv fxcx coy chlxov

`hkgok dxvkol yhfogob fhvbcxp 4

Gh`xkg 07+597+=77+:::

Fxcpb Coy Chlxov Rokg Ocok `bforov 07+597+=77+:::

f" Pvokyocyb Zhkghlxovok Na`ol

Pvokyocyb zhkghlxovok na`ol o`olom pvokyocyb rokg fhvyokgcxpok `hkgok

ocpbuo phpoz rokg nhnzxkrob nokeoop lhfbm `ovb yopx pomxk, noco zo`o yoop

phvdo`bkro zhkghlxovok na`ol phvyhfxp `biopop yhfogob ponfomok movgo zacac

ocpbuo phpoz rokg fhvyokgcxpok, `ok `b`hzvhyboybcok `olon pomxk.pomxk rokg

nhkbcnopb nokeoop zhkghlxovok na`ol phvyhfxp+ Pvokyocyb zhkghlxovok na`ol

-iozbpol h}zhk`bpxvh" `biopop `olon vhgbyphv fxcpb coy chlxov, xkpxc zhnfhlbok

ocpbuo phpoz fhvxzo gh`xkg `ok chlhkgcozok molonok zhvba`h ? Dokxovb 6::=

`bopoy `bdxvkol yhfogob fhvbcxp 4

Gh`xkg 07+597+=77+:::

Fxcpb coy chlxov rokg ocok `bforov 07+597+=77+:::

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

35/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

i" Pvokyocyb @hzvhyboyb Ocpbuo Phpoz

Yhiovo zhvba`bc, movgo zacac ocpbuo phpoz `bolacoybcok ch`olon zhvba`h

ocxkpokyb rokg nhkbcnopb doyo rokg `bmoyblcok alhm ocpbuo phpoz+ Olacoyb bkb

`bchkol `hkgok bypblom `hzvhyboyb ocpbuo phpoz+ @ovb zhkhlbpbok rokg `blocxcok alhm

zhkxlby zo`o ZP+ ZLK -Zhvyhva" NH@OK, nhpa`h zhkrxyxpok rokg `bgxkocok

o`olom nhkggxkocok nhpa`h govby lxvxy - ypvobgmp lbkh nhpma` "+ Pvokyocyb

`hzhyboyb rokg `biopop alhm ZP+ ZLK -Zhvyhva" NH@OK Zhvba`h 9? @hyhnfhv

6::= o`olom yhfogob fhvbcxp 4

Fhfok zhkrxyxpok Gh`xkg ?+5=2+5?5+?9=

Ocxnxloyb zhkrxyxpok Gh`xkg ?+5=2+5?5+?9=

6+ Nhpa`h Iovo Zhvalhmok `ok Zhkrxyxpok Ocpbuo Phpoz6+?+ Nhpa`h Iovo Zhvalhmok Ocpbuo Phpoz

Bcopok Ocxkpok Bk`akhybo -6::6" fhvzhk`ozop fomwo fboro zhvalhmok

yxopx ocpbuo phpoz phv`bvb `ovb movgo fhlbkro, phvnoyxc fho bnzav `ok ZZm noyxcok

pb`oc falhm vhpvbfxyb - kak vhexk`oflh ", `ok yhpboz fboro rokg `ozop `bvhpvbfxybcok

yhiovo lokgyxkg `olon nhnfowo ocpbuo phvyhfxp `ozop fhchvdo xkpxc zhkggxkook

rokg `ozop `bnoyxccok yhpboz zapakgok `bcxvokgcok `ovb movgo zhnfhlbok+

@olon nhkdolokcok ocpbubpoykro yxopx zhvxyomook `ozop nhnzhvalhm

ocpbuo phpoz `hkgok fhfhvozo iovo, rockb `hkgok zhnfhlbok, `byxnfokgcok

-mo`bom", bfokgxk yhk`bvb+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

36/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

?+ Zhnfhlbok

Zhnfhlbok yxopx ocpbuo phpoz `ozop `blocxcok yhiovo pxkob `ok cvh`bp+

Yhiovo pxkob fboyo `blocxcok ozofblo zhvxyomook nhnblbcb `oko rokg ixcxz xkpxc

nhnzhvalhmkro+ @olon zhvcbvook, ocpbuo phpoz phvyhfxp `biopop yhfhyov dxnlom

xokg rokg `bchlxovcok yhmxfxkgok `hkgok zhnfhlbok phvyhfxp+ Fboro.fboro rokg

`bcozbpolbyoyb yhfogob movgo zhvalhmok o`olom ocpbuo phpoz bpx yhk`bvb `bponfom

`hkgok fboro.fboro phvcobp zhnfhlbok ocpbuo phpoz phvyhfxp yhzhvpb zodoc zhkdxolok,

fboro zhkgokgcxpok, oyxvokyb `olon zhvdolokok, fho kono folbc, `ok fboro

zhnoyokgok+

@hkgok fhgbpx ocpbuo phpoz `ozop `bocxb alhm zhvxyomook zo`o yoop ocpbuo

phpoz phvyhfxp `bphvbno yhfhyov movgo zhvalhmokkro+ Nhkxvxp Kbywakghv.Ehyy.

Wovvhk -?22:" fhvzhk`ozop fomwo movgo zhvalhmok ocpbuo phpoz nhkiocxz yhgolo

zhkghlxovok rokg zhvlx yonzob ocpbuo phvyhfxp `b phnzop `ok yboz xkpxc `bzocob+

Zodoc zhvponfomok kblob, akgcay okgcxp, oyxvokyb yhlono ocpbuo `olon zhvdolokok,

eak`oyb cmxyxy `ok fboro zhnoyokgok movxy `bponfomcok ch movgo zhnfhlbok

ocpbuo phpoz rokg fhvyokgcxpok+ Ocpbuo phpoz rokg `bfhlb movxy `biopop yhfhyov

movgo zhnfhlbok phvyhfxp `bponfom fboro.fboro vhzovoyb opox zhvfobcok ogov `ozop

`bzocob+ Kblob fxcx `ovb zbmoc rokg `bdxol pb`oc zhvlx `bzhvmopbcok+

Dbco zhvxyomook nhlocxcok zhnfhlbok yhiovo cvh`bp, noco `olon ocpbuo

phpoz rokg fhvyokgcxpok `biopop yhfhyov kblob pxkobkro+ Yh`okgocok yhlbybm okpovo

kblob pxkob `hkgok movgo zhnfhlbok cvh`bp phvyhfxp `bokggoz yhfogob fhfok fxkgo+

Xkyxv fxkgo `ok ebkokibkg iayp rokg phv`ozop `b`olonkro movxy `bchlxovcok `ok

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

`bzhvlocxcok yhfogob fboro `olon zhvba`h `bnoko zhnforovok bpx phvdo`b+ Alhm

covhko bpx movxy `biopop `olon zhvcbvook fhfok fxkgo+

6+ Ocpbuo Phpoz rokg `bmo`bomcok

Ocpbuo phpoz rokg `bzhvalhm `hkgok iovo `bmo`bomcok `byhfxp

kakvhibzvaiol pvokyehvopox pvokyehv rokg pb`oc nhnhvlxcok xnzok folbc+ Ocpbuo

bkb wodbf `biopop yhfhyov movgo zoyov rokg wodov opox fhv`oyovcok zhkblobok rokg

`blocxcok alhm zbmoc zhvxyomook zhkblob rokg bk`hzhk`hk - ozzvobyol ianzokr "

`ok `b cvh`bp na`ol `akoyb - `akoph iozbpol "+ Ocpbuo phpoz rokg `bmo`bomcok

`biopop yhfogob ocpbuo ozofblo moc opoy ocpbuo phpoz phvyhfxp yx`om `bphvbno+

Ozofblo o`o fboro.fboro `olon vokgco zhvalhmok bkb, noco `biopop yhfogob vhyxnh

h}zhk`bpxvh+ Iakpamkro fboro yxvop.yxvop, ocph, `ok yhfogobkro+

9+ Ocpbuo rokg `bfokgxk yhk`bvb

@olon nhnzhvalhm yxopx ocpbuo phpoz phvco`okg `blocxcok `hkgok iovo

`bfokgxk yhk`bvb+ Mol bkb `bcovhkocok fboro zhvalhmokkro ocok lhfbm vhk`om,

yhlobk bpx cxolbpoy ocpbuo phpoz ocok lhfbm fobc+ Fboro zhvalhmok ocpbuo phpoz

nhlbzxpb yhlxvxm fboro.fboro zhnfxopokkro phvnoyxc fomok focx, phkogo chvdo,

`ok fboro auhvmho` lokgyxkg noxzxk pb`oc lokgyxkg rokg nhvxzocok fboro.fboro

`blxov fboro azhvoybakol zhvxyomook yhmovb.movb+ Nhkhkpxcok dxnlom auhvmho`

pb`oc lokgyxkg rokg ocok `bolacoybcok zo`o ocpbuo rokg `bchvdocok fxcoklom mol

rokg nx`om+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

6+6+ Nhpa`h Zhkrxyxpok Ocpbuo Phpoz

Zhkrxyxpok o`olom zhkxvxkok chnonzxok ocpbuo phpoz `olon

nhkrh`bocok nokeoop `olon vokgco ocpbubpoy azhvoybakol zhvxyomook+ Mol bkb

`bcovhkocok zhnocobok rokg phvxy.nhkhvxy, yhmbkggo nhkgocbfopcok exkgyb

ocpbuo phpoz phvyhfxp nhkxvxk `ovb movb ch movb+ Nhkxvxp Bcopok Ocxkpok

Bk`akhybo, -6::6" zhkrxyxpok o`olom olacoyb ybyphnopbc dxnlom rokg `ozop

`byxyxpcok `ovb yxopx ocpbuo yhzokdokg noyo nokeoop+

Mol.mol rokg nhkrhfofcok zhkrxyxpok fboyo `bb`hkpbebcoybcok yhfogob

zhkrxyxpok ebybc opox zhkrxyxpok exkgybakol+ Zhkrxyxpok ebybc phvdo`b `byhfofcok

chvxyocok chpbco `bgxkocok, `ok covhko ixoio+ Yh`okgcok zhkrxyxpok exkgybakol

phvdo`b covhko ocpbuo phpoz rokg `bnocyx` pb`oc logb nonzx nhkrh`bocok nokeoop

`hkgok pbkgcop yhzhvpb rokg `bmovozcok+

Nhpa`h govby lxvxy nhkgmoyblcok dxnlom fhfok zhkrxyxpok zhvba`bi rokg

yono yhzokdokg xnxv ocpbuo+ Nhpa`h xkbp zva`xcyb nhkgmoyblcok dxnlom fhfok

zhkrxyxpok zhvba`bc fhvogon, phvgokpxkg `ovb pbkgcop zhnocobok ocpbuo+ Nhpa`h

yol`a nhkxvxk nhkgmoyblcok dxnlom zhkrxyxpok rokg lhfbm pbkggb zo`o pomxk.

pomxk owol zhnocobok ocpbuo, rokg chnx`bok phvxy nhkxvxk+ Xkpxc oloyok bkb

nhpa`h yol`a nhkxvxk `bkonocok nhpa`h zhkrxyxpok `bzhvihzop+ Nhpa`h bkb

zolbkg iaiac `bzocob dbco zhkxvxkok zva`xcpbubpoy opox chnonzxok nhkgmoyblcok

zhk`ozopok `ovb ocpbuo phvdo`b lhfbm podon zo`o pomxk.pomxk owol zhnocobok

ocpbuo+ Lhfbm doxm zhnocobok nhpa`h bkb `ozop `bfhkovcok `hkgok oloyok fomwo

vhzovoyb ihk`hvxkg nhkbkgcop yhbvbkg `hkgok nhkbkgcopokro xnxv ocpbuo+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

@hkgok `hnbcbok fhvcxvokgkro dxnlom zhkrxyxpok `olon pomxk.pomxk ocmbv,

ocok `bpxpxzb alhm nhkbkgcopkro fhfok vhzovoyb+

ZP+ ZLK -Zhvyhva" NH@OK nhkgolacoybcok movgo `ovb noybkg.noybkg

ocmbv zhvba`h ocpbuo phpoz yhfogob fboro zhkrxyxpok+ Nhpa`h zhkrxyxpok rokg

`bphvozcok `b`oyovcok opoy zhvpbnfokgok `ok oloyok rokg loroc, yhvpo zhkhvozok

ocpbuo phpoz rokg `bnblbcb yhiovo cakybyphk+ Noyo nokeoop `ovb yhlxvxm dhkby ocpbuo

phpoz rokg `bnblbcb alhm zhvxyomook yhzhvpb fokgxkok, nhybk, chk`ovook `ok

zhvolopok zo`o ocmbvkro ocok mofby yhiovo zhvlomok.lomok chixolb pokom+

O`o fhfhvozo oloyok ZP+ ZLK -Zhvyhva" NH@OK nhnfxop zhkrxyxpok

phvmo`oz ocpbuo phpoz robpx `byhfofcok alhm zhkxook ebybc, zhvxfomok phckalagb+

?+ Zhkxook Ebybc

Zhkrxyxpok `ozop `bcovhkocok zhkggxkookkro rokg `bzhkgovxmb alhm

ixoio noxzxk yxmx yhzhvpb zokoy noxzxk `bkgbk+ Zhvowopok yhiovo vxpbk

`byhvpob zhnhlbmovook rokg fobc `ozop nhkonfom noyo nokeoop `ok

zhkggxkook yxopx ocpbuo phpoz+ Konxk lonfop loxk yhlxvxm ocpbuo

phvchixolb pokom yhwocpx.wocpx movxy `bgokpb+

6+ Zhvxfomok Phckalagb

Chnodxok phckalagb `ozop nhnzhkgovxmb noyo nokeoop `ovb ocpbuo phpoz+

Iakpamkro canzxphv, nokeoop `ovb ianzxphv `ozop mofby yhfhlxn

noyokro `bcovhkocok zhvxfomok phckalagb rokg fhgbpx ihzop `bponfom

logb covhko zhvxyomok nhkgbcxpb yryphn rokg o`o `b lxov khghvb+ Xkpxc

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

nhkgmbpxkg fhfok zhkrxyxpok ocpbuo phpoz ZP+ ZLK -Zhvyhva" NH@OK

nhkggxkocok nhpa`h govby lxvxy+

Nhpa`h zhkrxyxpok `hkgok govby lxvxy `bokggoz yh`hvmoko `ok vhlopbe

nx`om bkb `bphvozcok phvmo`oz yhnxo dhkby ocpbuo phpoz+ Zhkgolacoybok `blocxcok

ozofblo ocpbuo phpoz rokg fhvyokgcxpok fhkov.fhkov phlom `bgxkocok `olon

ocpbubpoy zhvxyomook+ Fhkpxc zhvyhkpoyh zhkrxyxpok `ovb pocybvok noyo nokeoop

fhvfh`o.fh`o yhyxob `hkgok cophgavbkro+

I+ Zhkggokpbok Ocpbuo PhpozOcpbuo phpoz rokg pb`oc fhvnokeoop logb nxkgcbk ocok `bmokixvcok, `bdxol,

opox `bpxcov ponfom `hkgok ocpbuo lobk+ Vbkibok orop dxvkol xkpxc nhkiopop

zhlhzoyok yxopx ocpbuo `ozop fhvfh`o.fh`o, phpozb `olon yhnxo coyxy bkpbkro bolom

zhkgmozxyok kblob fxcx ocpbuo phvyhfxp `ovb zhvcbvook fxcx fhyov+ Mol bkb

`blocxcok `hkgok nhk`hfhp zhvcbvook ocxnxloyb zhkrxyxpok xkpxc dxnlom

zhrxyxpok yonzob `hkgok pokggol zhlhzoyok, `ok nhkgcvh`bp zhvcbvook ocpbuo

`hkgok movgo zhvalhmok ocpbuo bpx+

Ocpbuo pb`oc falhm `bmozxy `ovb zhvcbvook `b fxcx fhyovkro mokro covhko

phlom `byxyxpcok yhzhkxmkro yhlono pocybvok xnxvkro+ Ozofblo ocpbuo phvyhfxp

noybm phpoz `bgxkocok `olon zhvxyomook, noco movgo zhvalhmok `ok ocxnxloyb

zhkrxyxpok movxy phpoz phviopop `b fxcx fhyov+ Fblo pb`oc `hnbcbok, zhvcbvook

ocpbuo phvyhfxp pb`oc ocok nhnfhvbcok fxcpb zhk`xcxkg fogb ocpbuo rokg

yhfhkovkro noybm phpoz `bzocob, `ok `hkgok `hnbcbok exkgyb zhkghk`olbok `ovb

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

fxcx fhyov pb`oc o`o logb+ @b yonzbkg bpx, `opo nhkghkob movgo zhvalhmok `ok

ocxnxloyb zhkrxyxpok nhkghkob ocpbuo phvyhfxp yhvbkgcolb noybm `bzhvlxcok

`olon zhlozavok xkpxc chzhvlxok zodoc zhvponfomok kblob `ok zodoc zhkgmoyblok+

Iovo zhkggokpbok ocpbuo phpoz rokg `blocxcok alhm ZP+ ZLK -Zhvyhva"

NH@OK `blocxcok `hkgok iovo `bfxokg, `bdxol, `bpxcov `hkgok ocpbuo lobk+

?+ @hkgok Iovo @bfxokg

@bfxokg `olon mol bkb lhfbm `bnocyx`cok `bkakocpbecok+ Mol bkb

`bcovhkocok ocpbuo phpoz phvyhfxp yx`om pb`oc exkgybakol logb xkpxc `bgxkocok

`olon nhkdolokcok chgbopok azhvoybakol zhvxyomook yhvpo yx`om pb`oc nhnblbcb

kblob vhyb`x opox kblob zoyov+

6+ @hkgok Iovo @bdxol

Zhkdxolok ocpbuo phpoz rokg yx`om pb`oc zva`xcpbe logb `ozop `blocxcok

yhiovo pxkob noxzxk yhiovo cvh`bp+ Ocpbuo phpoz rokg yx`om pb`oc phvzocob logb

`ozop `bdxol logb `hkgok iovo lhlokg+ Orop dxvkol xkpxc nhkiopop zhkdxolok ocpbuo

phpoz yono `hkgok orop dxvkol rokg phlom `bblxypvoybcok yhfhlxnkro, chixolb

fomwo coy opox ocpbuo lobkkro rokg `bphvbno dxgo movxy `biopop+

9+ @hkgok Iovo @bpxcov `hkgok Ocpbuo Lobk

@olon mol bkb zhvolopok lono `bpxcov `hkgok zhvolopok fovx rokg yono

zhkggxkookkro+ Dbco kblob pxcov lhfbm fhyov `ovbzo`o kblob fxcx, noco `bzhvalhm

chxkpxkgok+ Yhfolbckro, dbco kblob pxcov lhfbm chibl `ovbzo`o kblob fxcx, fhvovpb

zhvpxcovok phvyhfxp nhk`opokgcok chvxgbok+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

@+ Nokodhnhk Ocpbuo PhpozOcpbuo phpoz nhkxkpxp zhnokeoopok azpbnxn yhlono pocybvok xnxv

hcakanbykro+ Zhvlx `bfhkpxc yopx exkgyb rokg nhnblbcb pokggxkg dowof xkpxc

nhkgopxv zhkggxkook, zhnbk`omok, zhnfhvbok apavbyoyb zhkgmhkpbok zhnocobok

ocpbuo phpoz+ Dbco noybkg.noybkg exkgyb nhnblbcb whwhkokg xkpxc nhkggxkocok,

nhnbk`omcok, `ok nhkgmhkpbcok zhnocobok ocpbuo phpoz, zhkggxkook ocpbuo

phpoz pb`oc ocok azpbnxn, covhko ocpbuo phpoz rokg nhkgokggxv `b yxopx exkgyb

pb`oc `ozop yhghvo `bnokeoopcok alhm exkgyb lobk+ @olon ypvxcpxv avgokbyoyb,

exkgyb rokg fhvpokggxkg dowof opoy zhkghlalook ocpbuo phpoz fhvo`o `b pokgok

fogbok ocpbuo phpoz+

Whwhkokg rokg `bnblbcb alhm fogbok ocpbuo phpoz o`olom yhfogob fhvbcxp 4

o+ Nhkhnzopcok ocpbuo phpoz `bpokgok exkgyb zhnocob ocpbuo phpoz,

f+ Nhnfhvbcok apavbyoyb zhnbk`omok ocpbuo phpoz `ovb exkgyb yopx ch exkgyb

lobkkro,

i+ Nhnfhvbcok apavbyoyb zhkgmhkpbok zhnocobok ocpbuo phpoz,

`+ Nhnfhvbcok apavbyoyb zhkgbvbnok ocpbuo phpoz ch zbmoc lxov xkpxc chzhvlxok

vhzovoyb+

@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK phlom nhkhnzopcok exkgyb

rokg fhvpokggxkg dowof opoy zhkghlalook ocpbuo phpoz chzo`o fogbok ocpbuo phpoz

`hkgok whwhkokg yhzhvpb `bopoy+

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

?+ Ypvxcpxv Ca`h Ocpbuo PhpozDbco zhvxyomook nhnblbcb fhvfogob dhkby ocpbuo phpoz `b fhvfogob lacoyb,

xkpxc nhnx`omcok b`hkpbebcoyb ocpbuo phpoz, `bzhvlxcok ca`h rokg nonzx

nhnfhvbcok bkeavnoyb lhkgcoz nhkghkob ocpbuo phpoz+ @bokpovo bkeavnoyb zhkpbkg

rokg zhvlx `bihvnbkcok `olon ca`h ocpbuo phpoz o`olom, galakgok ocpbuo phpoz,

dhkby ocpbuo phpoz, lacoyb zavpofblbpr, pomxk zhvalhmok, exkgyb rokg fhvpokggxkg

dowof `olon zhnocobok ocpbuo phvyhfxp+ Alhm covhko bpx, dbco zhvxyomook

nhkggxkocok ca`h okgco chlanzac - gvaxz ia`h ", noco fhvbcxp bkb `byodbcok

ypvxcpxv ca`h ocpbuo phpoz+

Iakpam zhkggxkook ca`h ocpbuo phpoz `byodbcok yhfogob fhvbcxp 4

] ]] ]] ]] ]] ]]

Galakgok ocpbuo phpoz

Dhkby ocpbuo phpoz

Pomxk zhvalhmok

Exkgyb

Lacoyb

zavpofblbpr

@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK phlom nhkggxkocok nhpa`h

`bopoy `ok `ozop `blbmop zo`o zhnfhvbok ca`h gx`okg yhzhvpb `bfowom bkb,

Gh`xkg 6 6 :9 9 66?:? :

Chphvokgok 4 6 gh`xkg, 6 gx`okg, 9 exkgyb, :9 pomxk zhvalhmok, 6 Nh`ok, 6

Gh`xkg, lokpob ?, conov :?, : Pb`oc `ozop `bzbk`omcok+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

6+ @acxnhk Ocpbuo Phpoz@acxnhk rokg `bgxkocok xkpxc nhvhcon `opo pvokyocyb rokg nhkgxfom

movgo zacac ocpbuo phpoz `ok ocxnxloyb `hzvhyboyb ocpbuo phpoz rokg fhvyokgcxpok

o`olom 4

o+ Yxvop zhvnbkpook apavbyoyb bkuhypoyb -h}zhk`bpxvhy oxpmavbtopbak vhqxhyp"+

Covhko bkuhypoyb `olon ocpbuo phpoz fboyokro nhlbzxpb dxnlom vxzbom rokg

vhlopbe fhyov `ok nhkiocxz chphvbcopok `oko `olon dokgco wocpx rokg vhlopbe

zokdokg, noco zhkghk`olbok ocpbuo phpoz `blocxcok nhlolxb zhvhkiokook

rokg nopokg+ Zhvhkiokook zhkghlxovok bkuhypoyb `olon `olon ocpbuo phpoz

`bnxlob `hkgok `bodxcokkro xyxlok bkuhypoyb chzo`o nokodhnhk zxkioc+

Nhlolxb ypoee `bvhcyb, xyxlok bkuhypoyb `bphlbpb chlorocok phckby `ok

hcakanbykro rokg moyblkro `bpxokgcok `olon lozavok ypx`b chlorocok+

Ypx`b chlorocok phvyhfxp `bgxkocok xkpxc nhkrxyxk okggovok bkuhypoyb

-iozbpol fx`ghp" xkpxc `byhpxdxb ! `bapavbyoyb alhm vozop xnxn zhnhgokg

yomon+ Xkpxc nhlocyokocok bkuhypoyb rokg phviokpxn `olon okggovok

bkuhypoyb `bzhvlxcok `acxnhk xkpxc nhnbkpo `oko rokg phlom `bbtbkcok alhm

vozop xnxn zhnhgokg yomon+ @acxnhk bkb `byhfxp yxvop zhvnbkpook

apavbyoyb bkuhypoyb+

f+ Yxvop Zhvnbkpook Vhzovoyb - oxpmavbtopbak eav vhzobv ", fhvexkgyb yhfogob

zhvbkpom `blocxcokkro vhzovoyb rokg nhvxzocok zhkghlxovok na`ol+

i+ Yxvop Zhvnbkpook Pvokyehv Ocpbuo Phpoz, `acxnhk bkb fhvexkgyb yhfogob

zhvnbkpook `ok zhnfhvbok apavbyoyb pvokyehv ocpbuo phpoz+

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

`+ Yxvop Zhvnbkpook Zhkgmhkpbok Zhnocobok Ocpbuo Phpoz, `acxnhk bkb

fhvexkgyb yhfogob zhvnbkpook `ok zhnfhvbok apavbyoyb zhkgmhkpbok

zhnocobok ocpbuo phpoz+

h+ Yxvop zhvbkpom chvdo - wavc av`hv", robpx `acxnhk rokg nhnblbcb `xo exkgyb

robpx yhfogob zhvbkpom `blocyokocokkro zhchvdook phvphkpx nhkghkob ocpbuo

phpoz `ok yhfogob iopopok rokg `b zocob xkpxc nhkgxnzxlcok fboro

zhnfxopok ocpbuo phpoz+ @acxnhk bkb `bgxkocok yhfogob zhvbkpom chvdo

zhnoyokgok ocpbuo phpoz rokg `bfhlb, zhnfakgcovok ocpbuo phpoz rokg

`bmhkpbcok zhnocobokkro+

e+ Yxvop Av`hv Zhnfhlbok, `acxnhk bkb `bphvfbpcok alhm exkgyb zhnfhlbok rokg

nhvxzocok yxvop xkpxc nhnhyok ocpbuo chzo`o zhnoyac+

g+ Lozavok Zhkhvbnook Fovokg, `acxnhk bkb `bphvfbpcok alhm exkgyb

zhkhvbnook yhphlom exkgyb bkb nhlocxcok zhnhvbcyook cxokpbpoy, nxpx, `ok

yzhybebcoyb ocpbuo phpoz rokg `bphvbno `ovb zhnoyac+

m+ Eocpxv @ovb Zhnoyac, robpx `acxnhk rokg nhvxzocok pogbmok `ovb zhnoyac

opoy ocpbuo phpoz rokg phlom `bfhlb+

b+ Fxcpb Coy Chlxov, nhvxzocok zhvbkpom zhkghlxovok coy rokg `bfxop alhm

exkgyb ocxkpokyb yhphlom `acxnhk yxvop zhvnbkpook apavbyoyb bkuhypoyb, yxvop

av`hv zhnfhlbok, lozavok zhkhvbnook fovokg, `ok eocpxv `ovb zhnoyac

`bphvbno `ok `bzhvbcyo alhm exkgyb phvyhfxp+

d+ Fxcpb Nhnavbol, `bgxkocok yhfogob `acxnhk yxnfhv xkpxc zhkiopopok

pvokyocyb `hzvhyboyb ocpbuo phpoz, movgo zacac ocpbuo phpoz rokg phlom yhlhyob

`bfokgxk, zhkgmhkpbok zhnocobok ocpbuo phpoz, `ok zhkghlxovok na`ol+

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK fhlxn nhlocxcok `acxnhkpoyb

yhzhvpb `bopoy yhzhkxmkro, mol bkb `bcovhkocok noybm yh`bcbpkro dxnlom ocpbuo

phpoz rokg `bnblbcb alhm zhvxyomook phvyhfxp+ Yhlobk bpx ZP+ ZLK -Zhvyhva"

NH@OK o`olom zhvxyomook rokg chzhnblbcok yomonkro mokro `bnblbcb alhm yopx

avokg yodo, yhmbkggo chfbdocok xkpxc nhnfhlb ocpbuo phpoz yhzhkxmkro

nhvxzocok whwhkokg ovb zhnblbc zhvxyomook phvyhfxp+

9+ Iopopok OcxkpokybIopopok ocxkpokyb rokg `bgxkocok xkpxc nhkiopop pvokyocyb rokg

nhkgxfom movgo zacac ocpbuo phpoz `ok ocxnxloyb `hzvhyboyb ocpbuo phpoz o`olom 4

?+ Covpx ocpbuo phpoz,

6+ Dxvkol xnxn,

9+ Vhgbyphv fxcpb coy chlxov+

Covpx Ocpbuo Phpoz, robpx iopopok ocxkpokyb rokg nhvxzocok fxcx

zhnfokpx ocpbuo phpoz rokg `bgxkocok xkpxc nhkiopop yhiovo vbkib yhgolo `opo

rokg fhvyokgcxpok `hkgok ocpbuo phpoz phvphkpx+

Dxvkol Xnxn, `bgxkocok xkpxc nhkiopop pvokyocyb movgo zacac ocpbuo

phpoz rokg phlom `bfokgxk, fboro.fboro xkpxc zhnoyokgok `ok zhnfakgcovok

ocpbuo phpoz, zhkgmhkpbok zhnocobok ocpbuo phpoz, ok hzvhyboyb ocpbuo phpoz+

Vhgbyphv Fxcx Coy Chlxov, `bgxkocok xkpxc nhkiopop pvokyodyb zhnfhlbok

ocpbuo phpoz `ok zhkghlxovok na`ol rokg fhvxzo zhkghlxovok coy+

@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK phlom nhlocxcok zhkiopopok

ocxkpokyb yhzhvpb rokg `bxvobcok `bopoy+

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

H+ Xkyxv.xkyxv Zhkghk`olbok Bkphvk Ocpbuo PhpozXkyxv.xkyxv zhkghk`olbok bkphvk ocpbuo phpoz o`olom yhfogob fhvbcxp 4

?+ Avgokbyoyb

Ypvxcpxv avgokbyoyb rokg fobc o`olom ypvxcpxv avgokbyoyb rokg nhlocxcok

zhnbyomok exkgyb, fhvbcxp `bxvobcok avgokbyoyb yhfogob xkyxv zhkghk`olbok bkphvk

okpovo lobk 4

o+ Exkgyb Zhnocob Movxy Phvzocob `ovb Exkgyb Ocxkpokyb Ocpbuo Phpoz+

Xkpxc nhkgowoyb ocpbuo phpoz `ok zhnocobokkro, exkgyb rokg nhkiopop

yhnxo `opo rokg fhvyokgcxpok `hkgok ocpbuo phpoz movxy `bzbyom `ovb

exkgyb zhnocob ocpbuo phpoz+

f+ Pvokyocyb Zhvalhmok, Zhkdxolok, Zhkgmhkpbok Zhnocobok Ocpbuo Phpoz

Movxy @blocyokocok alhm Lhfbm `ovb Xkbp Avgokbyoyb rokg Fhchvdo Yhiovo

Bk`hzhk`hk+ Xkpxc nhkibzpocok zhkghihcok bkphvk `olon yhpboz pvokyocyb

rokg nhkgxfom ocpbuo phpoz,xkbp avgokbyoyb `bfhkpxc yh`hnbcbok vxzo

yhmbkggo pb`oc o`o yopxzxk pvokyocyb rokg nhkgxfom ocpbuo phpoz rokg

`blocyokocok yhiovo zhkxm mokro alhm yopx xkbp avgokbyoyb yodo+

6+ Ybyphn Apavbyoyb

Ybyphn apavbyoyb `bvokiokg xkpxc nhnx`omcok zhkghk`olbok bkphvk

phvmo`oz okggovok zhkgo`ook ocpbuo phpoz, ybyphn apavbyoyb rokg fobc ocok

`bxvobcok yhfogob fhvbcxp 4

o+ Okggovok Bkuhypoyb @bapavbyoyb alhm Vozop Xnxn Zhnhgokg Yomon+

Covhko bkuhypoyb `olon ocpbuo phpoz xnxnkro nhlbzxpb dxnlom vxzbom

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

rokg fhyov `ok nhkrhfofcok chphvbcopok `oko `olon dokgco wocpx rokg

lono, noco zhkggxkook okggovok bkuhypoyb nhvxzocok yoyovok rokg fobc

yhfogob olop zhkghk`olbok bkuhypoyb `olon ocpbuo phpoz+ Okggovok bkuhypoyb

`olon ocpbuo phpoz bkb `bapavbyoyb alhm zhnblbc zhvxyomookyhfogob `oyov

`olon nhlocyokocok zhvxfomok phvmo`oz vhchkbkg ocpbuo phpoz+

f+ Yxvop Zhvnbkpook apavbyoyb Bkuhypoyb @bapavbyoyb alhm @bvhcpxv rokg

Fhvyokgcxpok+ Yhpboz vholbyoyb Bkuhypoyb rokg phviokpxn `olon okggovok

bkuhypoyb movxy nhk`ozop zhvyhpxdxok `ovb `bvhcpxv rokg fhvyokgcxpok

yhfhlxn `byhpxdxb zhlocyokookkro alhm `bvhcpxv xpono zhvxyomook+

i+ Yxvop Zhvnbkpook Apavbyoyb Vhozovoyb @bapavbyoyb alhm @bvhcpxv Xpono+

Yxvop apavbyoyb vhzovoyb rokg fhvbyb zhvyhpxdxok `blocyokocokkro

zhkghlxovok na`ol movxy nhk`ozop zhvyhpxdxok apavbyoyb alhm @bvhcpxv

Xpono+

`+ Yxvop Zhvbkpom Chvdo @bapavbyoyb alhm Chzolo @hzhvphnhk rokg

Fhvyokgcxpok+ Wavc av`hv rokg fhvbyb zhvyhpxdxok `blocyokocokkro

zhkghlxovok na`ol xkpxc zhnfokgxkok, vhzovoyb, zhnfakgcovok ocpbuo

phpoz movxy nhk`ozop apavbyoyb alhm chzolo `hzovphnhk rokg fhvyokgcxpok+

h+ Yxvop Av`hv Zhnfhlbok @bapavbyoyb alhm Zhdofop rokg Fhvwhkokg+ Dbco

dxnlom movgo fhlb ocpbuo phpoz pbkggb, apavbyoyb yxvop av`hv zhnfhlbok

fhvo`o `bpokgok @bvhcpxv Xpono+

e+ Lozavok Zhkhvbnook Fovokg @bapavbyoyb alhm Exkgyb Zhkhvbnook+Lozavok

zhkhvbnook fovokg rokg fhvbyb zhvyhpxdxok zhkhvbnook ocpbuo phpoz rokg

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

`bcbvbncok alhm zhnoyac movxy nhk`ozop apavbyoyb alhm exkgyb

zhkhvbnook+

g+ Fxcpb Coy Chlxov @bapavbyoyb alhm Exkgyb Ocxkpokyb+ Fxcpb coy chlxov

rokg fhvbyb zhvyhpxdxok `blocyokocokkro zhkghlxovok coy xkpxc

zhnforovok movgo ocpbuo phpoz rokg `bfhlb movxy nhk`ozop apavbyoyb alhm

exkgyb ocxkpokyb+

m+ Fxcpb Nhnavbol @bapavbyoyb alhm Exkgyb Ocxkpokyb+Fxcp b nhnavbol rokg

fhvbyb zhvyhpxdxok `blocyokocokkro xz `opbkg phvmo`oz covpx ocpbuo phpoz

`ok dxvkol xnxn movxy `bapavbyoyb alhm chzolo exkgyb ocxkpokyb+

9+ Zvayh`xv Zhkiopopok

Zhvxfomok Covpx Ocpbuo Phpoz Movxy @b`oyovcok Zo`o Fxcpb Coy Chlxov

`ok Fxcpb Nhnavbol rokg @blonzbvb `hkgok @acxnhk Zhk`xcxkg rokg Lhkgcoz,

rokg @bapavbyoyb alhm Zhdofop rokg Fhvwhkokg+ Yhpboz zhnxpocmbvok `opo rokg

`biopop `olon covpx ocpbuo phpoz movxy `blocxcok alhm exkgyb ocxkpokyb, `ok movxy

`b`oyovcok zo`o `acxnhk yxnfhv rokg `bapavbyoyb alhm zhdofop rokg fhvwhkokg

yhvpo `blonzbvb `acxnhk zhk`xcxkg rokg yombm+

0+ Zvocpbc rokg Yhmop

Zvocpbc rokg yhmop nhnx`omcok zhkghk`olbok bkphvk phvmo`oz ocpbuo phpoz+

@olon nhlocxcok zhnhlbmovook ocpbuo phpoz zhvlx `blocxcok zhkiaiacok ocpbuo

phpoz yiovo ebybc `hkgok covpx ocpbuo phpoz+ Fhvbcxp `bxvobcok zhkghk`olbok bkphvk

nhlolxb zvocpbc rokg yhmop okpovo lobk 4

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

o+ Yhiovo zhvba`bc @blocxcok Zhkiaiacok Ebybc Ocpbuo Phpoz @hkgok Covpx

Ocpbuo Phpoz+ Zhkgowoyok bkphvk rokg fobc nhkyrovopcok `opo `olon

covpx ocpbuo phpoz yhiovo zhvba`bc `biaiaccok `hkgok ocpbuo phpoz yhiovo

ebybc+

f+ Zhkggxkook Okggovok Bkuhypoyb Yhfogob Olop Zhkghk`olbok Bkuhypoyb

@olon Ocpbuo Phpoz+Zhkgowoyok bkuhypoyb `olon ocpbuo phpoz rokg fobc

`blocyokocok `hkgok nhkggxkocok zhvhkiokook rokg `bpxokgcok `olon

okggovok bkuhypoyb+ Okggovok bkuhypoyb bkb `byxyxk yhphlom `blocxcok

phloom `ok ypx`b chlorocok phvmo`oz xyxlok bkuhypoyb+

i+ Zhkxpxzok Oyxvokyb Ocpbuo Phpoz Phvmo`oz Chvxgbok+ Xkpxc nhkihgom

chvxgbok rokg pbnfxl yhfogob ocbfop chfocovok `ok chihlocook, ocpbuo

phpoz movxy `boyxvokybcok `hkgok dxnlom zhvpokggxkgok rokg nhno`ob+

`+ Chfbdocok Ocxkpokyb phkpokg Zhnbyomok Zhkghlxovok Na`ol -iozbpol

h}zhk`bpxvhy" `hkgok Zhkghlxovok Zhk`ozopok -vhuhkxh h}zhk`bpxvhy"+

Chfbdocok ocxkpokyb phkpokg zhnfh`ook zhkghlxovok na`ol `ok

zhkghlxovok zhk`ozopok movxy `bkropocok yhiovo hcyzlbybp `ok phvpxlby

xkpxc nhkdonbk cakybyphkyb zhvlocxok ocxkpokyb phvmo`oz ch`xo noion

zhkghlxovok phvyhfxp+

@olon mol bkb ZP+ ZLK -Zhvyhva" NH@OK phlom nhlocxcok yhlxvxm xkyxv

zhkghk`olbok bkphvk yhzhvpb rokg phlom `bchnxcocok `bopoy+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

E+ Bk`bcopav ZhkblobkBk`bcopav Zhkblobok Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK

-Zhvyhva" Zbcbpvbkg Yxov NH@OK o`olom yhfogob fhvbcxp 4

Kono Vhyzak`hk 4 @HUB

Fogbok 4 Ocxkpokyb

Zhvxyomook 4 ZP+ ZLK -Zhvyhva"

ZBCBPVBKG YXOV NH@OK

Foiolom pboz zhvpokrook `bfowom bkb, chnx`bok fhvblom pok`o -" zo`o yolom yopx

dowofok rokg zolbkg yhyxob fhvbcxp bkb+

Pofhl 9+6

Cxoybakhv Zhkhlbpbok

Ka Zhvpokrook

Zblbmok dowofok

YPY CY V Y YY

?+ O`ozxk `acxnhk rokg `bgxkocok `olon

Ybyphn Ocxkpokyb Ocpbuo Phpoz robpx

yhfogob fhvbcxp bkb

o+ Yxvop zhvbkpom apavbyoyb bkuhypoyb,

f+ Yxvop zhvnbkpook vhzovoyb,

i+ Yxvop zhvnbkpook pvokyehv ocpbuo

phpoz,

`+ Yxvop zhvnbkpook zhkgmhkpbokzhnocobok ocpbuo phpoz,

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

h+ Yxvop zhvbkpom chvdo -wavc av`hv",

e+ Yxvop av`hv zhnfhlbok,

g+ Lozavok zhkhvbnook fovokg,

m+ Eocpxv `ovb zhnoyac,

b+ Fxcpb coy chlxov,

d+ @oepov ocxnxloyb zhkrxyxpokocpbuo phpoz,

c+ Fxcpb nhnavbol+

6+ Yxvop zhvnbkpook apavbyoyb bkuhypoyb bbybalhm exkgyb rokg nhkgxyxlcok zhvalhmok

ocpbuo phpoz `ok `bapavbyoyb alhm `bvhcpxvxpono+

9+ Lozavok zhkhvbnook fovokg `bphvfbpcok

alhm exkgyb zhkhvbnook yhphlom exkgyb bkb

nhlocxcokfzhnhvbcyook cxokpbpoy, nxpx,

`ok yzhybebcoyb ocpbuo phpoz rokg `bphvbno

`ovb zhnoyac+

0+ Fxcpb coy chlxov `bfxop alhm exkgybocxkpokyb yhphlom `acxnhk yxvop

zhvnbkpook apavbyoyb bkuhypoyb, yxvop av`hvzhnfhlbok, lozavok zhkhvbnook fovokg,

`ok eocpxv `ovb zhnoyac `bphvbno+

8+ Fxcpb nhnavbol `bgxkocok yhfogob

`acxnhk xkpxc zhkiopopok pvokyocyb

`hzvhyboyb ocpbuo phpoz, movgo zacac

ocpbuo phpoz rokg phlom yhlhyob `bfokgxk,

zhkgmhkpbok zhnocobok ocpbuo phpoz, ok

zhkghlxovok na`ol+

5+ Exkgyb rokg phvcobp `olon Ybyphn

Ocxkpokyb Ocpbuo Phpoz robpx yhfogob

fhvbcxp bkb+

o+ Exkgyb zhnocob,

f+ Exkgyb vbyhp `ok zhkghnfokgok,

i+ @bvhcpxv rokg fhvyokgcxpok,

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

`+ @bvhcpxv xpono,

h+ Exkgyb zhnfhlbok,

e+ Exkgyb zhkhvbnook,

g+ Exkgyb ocpbuo phpoz,

m+ Exkgyb ocxkpokyb+

7+ Exkgyb zhnocob fhvpokggxkg dowof

nhkgodxcok xyxlok bkuhypoyb `olon ocpbuo

`ok nhkgodxcok yxvop zhvnbkpook

apavbyoyb bkuhypoyb xkpxc nhvholbyoybcok

zhvalhmok ocpbuo phpoz

=+ @bvhcpxv xpono nhnfhvbcok apavbyoyb

phvmo`oz yhnxo nxpoyb ocpbuo phpoz

2+ Exkgyb zhnfhlbok fhvpokggxkg dowof

nhnblbm zhnoyac `ok nhkhvfbpcok yxvop

av`hv zhnfhlbok xkpxc zhkgo`ook ocpbuo

phpoz,

?:+ Dovbkgok yxfybyphn rokg nhnfhkpxc

ybyphn ocxkpokyb ocpbuo phpoz robpx

yhfogob fhvbcxp bkb

o+ Ybyphn zhnfhlbok ocpbuo phpoz,

f+ Ybyphn zhvalhmok ocpbuo phpoz

nhlolxb zhnfokgxkok yhk`bvb,

i+ Ybyphn zhvalhmok ocpbuo phpozyhiovo zhvpxcovok,

`+ Ybyphn zhkghlxovok na`ol,

h+ Ybyphn zhkgmhkpbok zhnocobokocpbuo phpoz,

e+ Ybyphn pvokyehv ocpbuo phpoz,

g+ Ybyphn zhkiopopok zhkrxyxpok

ocpbuo phpoz,

m+ Ybyphn zhkrodbok ocpbuo phpoz `bkhvoio,

b+ Ybyphn zhkovbcok ocpbuo phpoz

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

-vhpobvnhkp"+

??+ Ybyphn zhnfhlbok ocpbuo phpoz `bvokiokgxkpxc nhlocyokocok zhkiopopok movgo

zacac ocpbuo phpoz rokg `bzhvalhm `ovb

pvokyocyb zhnfhlbok

?6+ Ybyphn zhkghlxovok na`ol `bvokiokg

xkpxc nhkiopop ponfomok movgo zacac

ocpbuo phpoz `hkgok o`okro zhkghlxovok

na`ol

?9+ Ybyphn Ocxkpokyb Ocpbuo Phpoznhkrodbcok bkeavnoyb ocxkpokyb yhiovo

ihzop

?0+ Ybyphn Ocxkpokyb Ocpbuo Phpoz

nhkrodbcok bkeavnoyb ocxkpokyb yhiovo

onok

?8+ Ybyphn Ocxkpokyb Ocpbuo Phpoz

nhkrodbcok bkeavnoyb ocxkpokyb yhiovonxvom

Papol Ycav Phvhk`om > ?8

Papol Ycav Phvpbkggb > 78

Chphvokgok 4

YPY > Yokgop Pb`oc Yhpxdx Y > Yhpxdx

CY > Cxvokg Yhpxdx YY > Yokgop Yhpxdx

V > Vogx.vogx

Cvbphvbo Zhkblobok 4

?8. 65 > Yokgop Pb`oc Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+

67. 9= > Cxvokg Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

92. 8: > Ixcxz Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+

8?. 56 > Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+

59. 78 > Yokgop Nhnhkxmb Zvbkybz Ihzop, Onok, `ok Nxvom+

Moybl Zhvmbpxkgok 4

YPY > ? } ? > ?

CY > ? } 6 > 6

V > ? } 9 > 9

Y > 8 } 0 > 6:

YY > 7 } 8 > 98

Papol Ycav > 5? - Nhnhkxmb zvbkybz ihzop, onok, `ok nxvom "+

Fhv`oyovcok moybl `ovb zhvmbpxkgok `bopoy noco `ozop `bchpomxb fomwo

ybyphn bkeavnoyb ocxkpokyb ocpbuo phpoz rokg `bphvozcok alhm ZP+ ZLK -Zhvyhva"

NH@OK phlom nhnhkxmb zvbkybz ihzop, onok, `ok nxvom+ Yhyxob `hkgok cvbphvbo

zhkblobok, ycav rokg `bzhvalhm o`olom 5? yhmbkggo `bcophgavbcok nhnhkxmb

zvbkybz ihzop, onok, `ok nxvom+

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

57/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

FOF BU

CHYBNZXLOK @OK YOVOK

O+ Chybnzxlok?+ ZP+ ZLK -Zhvyhva" NH@OK phlom nhkhvozcok ybyphn bkeavnoyb ocxkpokyb

ocpbuo phpoz rokg nhnhkxmb zvbkybz ihzop, onok, `ok nxvom+

6+ ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc Zhnfokgcbp `ok Dovbkgok Yxnophvo Xpovo,

Oihm `ok Vbox NH@OK nhvxzocok yolom yopx Fo`ok Xyomo Nblbc Khgovo

rokg fhvghvoc `bfb`okg zhnfokgxkok zhnfokgcbp dovbkgok lbypvbc `b wblorom

Zvaubkyb Yxnophvo Xpovo, Oihm `ok Vbox+

9+ Ypvxcpxv avgokbyoyb zo`o ZP+ ZLK -Zhvyhva" Zvarhc Bk`xc Zhnfokgcbp `ok

Dovbkgok Yxnophvo Xpovo, Oihm `ok Vbox NH@OK o`olom fhvfhkpxc govby

lxvxy ypoe -lbkh ypoee avgokbtopbak" rokg yhyxob `hkgok cak`byb zhvxyomook

phvyhfxp covhko o`okro Ghkhvol Nokodhv rokg lokgyxkg nhnhvbkpom `ok

nhnfhvbcok zhpxkdxc.zhpxkdxc chzo`o chzolo fogbok xkpxc `bphvxycok chzo`o

fowomokkro rokg yx`om `bphkpxcok fhv`oyovcok yzhybolbyoyb pxgoy+

0+ Fhyovkro zhkrxyxpok zo`o ZP+ ZLK -Zhvyhva" NH@OK yhpboz pomxkkro

`bmbpxkg `hkgok nhkggxkocok nhpa`h govby lxvxy rokg nhkgmoyblcok dxnlom

fhfok zhkrxyxpok rokg yono yhpboz pomxkkro yhzokdokg xnxv nokeoop yxopx

ocpbuo phpoz, `ok kblob ybyo ocpbuo phpoz `bokggoz Vz :+ zhvmbpxkgok `blocxcok

alhm fogbok ocxkpokyb yhpboz ocmbv pomxk fxcx+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

F+ YovokZhkhlbpb nhkiafo nhnfhvbcok yvovok yhyxob `hkgok chnonzxok rokg

`bnblbcb zhkxlby, rokg cbvokrok `ozop nhkonfom nokeoop `olon zhkxcbyok pxgoy

ocmbv bkb+ O`ozxk yovok.yovok rokg zhkxlby chnxcocok o`olom yhfogob fhvbcxp 4

?+ Woloxzxk ZP+ ZLK -Zhvyhva" NH@OK phlom nhlocyokocok ybyphn bkeavnoyb

ocxkpokyb ocpbuo phpoz rokg nhnhkxmb zvbkybz ihzop, onok, `ok nxvom,

yhfobckro zhvxyomook phpoz nhnzhvpomokcok `ok nhkbkgcopcok cxolbpoy

ybyphn bkeavnoyb ocxkpokyb ocpbuo phpoz xkpxc chnx`omok nhkghlalo ocpbuo

phpozkro+

6+ Zhvxyomook zhvlx nhnzhvmopbcok dhkby `ok galakgok ocpbuo phpoz yhfhlxn

nokodhnhk nhkgonfbl chfbdocok nhkghkob nhpa`h zhkrxyxpok rokg ocok

`bzocob `olon nhkgmbpxkg fhyov zhkrxyxpok yhlxvxm ocpbuo phpoz+

9+ Zhvxyomook zhvlx nhnzhvmopbcok pbkgcop zhnhlbmovook phvmo`oz ocpbuo phpoz

`bcovhkocok zhkghlxovok xkpxc fboro zhkggokpbok phvmbpxkg ixcxz fhyov+ Mol

bkb `blocxcok ogov pb`oc phvdo`b zhkrhlhwhkgok `ok ocpbuo pb`oc ihzop vxyoc,

yhmbkggo zhkghlxovok fboro `ozop `bnbkbnxncok yhchibl nxkgcbk+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

@OEPOV ZXYPOCO

Wovvhk, Iovl Y, Donhy N, Vhhuh, Zmblbz H+ Ehyy, 6::8, Zhkgokpov Ocxkpokyb,H`byb ch.6?, Fxcx ?, Ihpocok Zhvpono, Phvdhnomok Ovbo Eovomnbpo,

Onokxgvomokb, Poxebc Mhk`vowok, Zhkhvfbp Yolhnfo Hnzop, Docovpo

Nxlro`b, 6::?, Ybyphn Ocxkpokyb, H`byb ch.9, Ihpocok chpbgo, Zhkhvfbp YolhnfoHnzop, Docovpo

Nxlro`b, 6::6, Ox`bpbkg, Fxcx 6, H`byb ch.5, Ihpocok ch.?, Zhkhvfbp Yolhnfo

Hnzop, Docovpo

Ehyy, Zmblbz H, I+ Valllbk Kbywakghv, Iovl Y+ Wovvhk, ?22:, Zvbkybz.zvbkybz

Ocxkpokyb, Dblb` ?, H`byb ch.?0, Ihpocok chhnzop, Phvdhnomok Mrgbkxy

Vxywbkovpa, Zhkhvfbp Yolhnfo Hnzop, Docovpo

Bcopok Ocxkpok Bk`akhybo, 6::6, Ypok`ov Ocxkpokyb Chxokgok, H`byb Vhubyb,Zhkhvfbp Yolhnfo Hnzop, Docovpo

Fa`kov, 6:::, M+ Ghavgh `ok Wbllbon Y+ Mazwaa`, Ybyphn Bkeavnoyb

Ocxkpokyb, Fxcx B, H`byb Ch.5, Zhkhvdhnom Onbv Ofo`b Dxyxe `ok Vx`b

N+ Ponfxkok, Yolhnfo Hnzop, Docovpo

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Lonzbvok ?

7/31/2019 PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT PLN PROYEK INDUK PEMBANGKIT DAN JARINGAN SUMATRA UTARA A

62/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Lonzbvok 6

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63/67

Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Lonzbvok 9

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Lonzbvok 0

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Lonzbvok 8

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Nxonnov Koyxpbak 4 Zhvlocxok Ocxkpokyb Ocpbuo Phpoz zo`o ZP+ ZLK -Zhvyhva" Zbcbpvbkg Yxov Nh`ok, 6:?:+

Lonzbvok 5

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