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Calculating Depreciation of Fixed Assets Using the Straight Line Method (Case Study in Household Scale Hatchery (HSRT) Grouper Fish in Pasir Putih Village, Bungatan District, Situbondo Regency)

Samakia : Jurnal Ilmu Perikanan

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Title Calculating Depreciation of Fixed Assets Using the Straight Line Method (Case Study in Household Scale Hatchery (HSRT) Grouper Fish in Pasir Putih Village, Bungatan District, Situbondo Regency)
 
Creator Musyaffa Rafiqie
 
Subject Household Scale Hatchery (HSRT), Depreciation, and (depreciable amount)
 
Description The purpose of the research is to describe, know and understand the value of depreciation fixed assets  with Straight line method.  At the Household Scale Hatchery (HSRT) grouper fish, village Pasirputih, Bungatan, Situbondo City.
Qualitative research methods, descriptive type. The data collected is primary and secondary data. Respondents are taken by purposive sampling in which respondents are taken based on certain criteria. To calculate depreciation of fixed assets and their impact on profits, the Straight Line method is used.
The size of the larvae is between 2.5 x 2 x 1.3 m to 4 x 2.5 x 1.8 m, like grading 2.5 x 2 x 1.5 to 3 x 2 x 1.5 m, like a palnton 1.5 x 1.5 x 1 m up to 3 x 2.5 x 1.8 m, rotifer tanks 1.5 x 1.5 x 1 up to 2.5 x 2 x 1.5 m and tanks of size 3 x 3 x 1.8 m up to 4 x 2.5 x 2 m. Fish that are turned over at household scale seedlings (HSRT), in Pasirputih Village, Bungatan District, Situbondo Regency are groupers. Farmers during HSRT operations, have never calculated depreciation of their HSRT infrastructure.
 
Publisher Faculty of Science and Technology University Ibrahimy
 
Date 2019-10-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.ibrahimy.ac.id/index.php/JSAPI/article/view/530
10.35316/jsapi.v10i2.530
 
Source Samakia : Jurnal Ilmu Perikanan; Vol. 10 No. 2 (2019): Samakia: Jurnal Ilmu Perikanan; 105-113
Samakia : Jurnal Ilmu Perikanan; Vol 10 No 2 (2019): Samakia: Jurnal Ilmu Perikanan; 105-113
2503-2283
2086-3861
10.35316/jsapi.v10i2
 
Language eng
 
Relation https://journal.ibrahimy.ac.id/index.php/JSAPI/article/view/530/525
 
Rights Copyright (c) 2019 Musyaffa Rafiqie
http://creativecommons.org/licenses/by-nc/4.0