Analysis Of The Accounting System For The Disposal Of Non-Operating Fixed Assets (ATTB) At Pt Perusahaan Listrik Negara (PLN) Persero, Customer Service Implementation Unit (UP3) North Banten

Authors

  • Rafa Adi Galuh Agung Universitas Pakuan Author
  • Annissa Pratiwi Politeknik Piksi Input Serang Author
  • Angga Nugraha Politeknik Piksi Input Serang Author
  • Abdul Muhit Politeknik Piksi Input Serang Author

DOI:

https://doi.org/10.65897/jabda.v1.i1.58

Keywords:

Fixed Assets, Non-Operating Fixed Assets, Accounting System

Abstract

The purpose of this study is to analyze the system for the disposal of Non-Operating Fixed Assets (ATTB) at PT Perusahaan Listrik Negara (PLN) Persero, Customer Service Implementation Unit (UP3) North Banten. This study employs a descriptive qualitative method, with data collected through interviews as the primary data source. In its accounting procedures for the disposal of Non-Operating Fixed Assets (ATTB), PT PLN (Persero) UP3 North Banten utilizes the SAP (System Application and Data Processing) system and Microsoft Excel. Furthermore, the company plans to launch a new application this year, known as SIMPUS (Asset Disposal System), which is expected to improve and streamline the systematic monitoring and processing of non-operating fixed asset disposals.

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Published

2025-12-10

Issue

Volume 1 Issue 1 (2025)

Section

Articles

License

This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

Under this license, users are permitted to copy, distribute, display, and perform the work, and to make derivative works, provided that appropriate credit is given to the author(s) and the source, and that any derivative works are distributed under the same license.

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