Kelompok 7 :

Chin umbu andung (202231121001)

Ray Ananda saputra (202231121020)
 MAHASISWA DAPAT MENJELASKAN
AKUTANSI UNTUK AKTIVA TETAP,
SUMBER DAYA ALAM DAN ASET TIDAK
TERWUJUD.
 Pengertian

Aktiva tetap

Sumber daya
alam

Aset tidak terwujud

.
 Aktiva tetap
Aktiva tetap adalah aktiva atau aset yang berwujud yang diperoleh dalam
bentuk yang siap pakai, dibuat, atau dibangun dan siap digunakan atau
memberikan manfaat dalam jangka waktu lebih dari satu tahun. Selain
itu, aktiva tetap juga bisa diartikan sebagai aset atau aktiva siap pakai
yang tidak dimaksudkan untuk diperjualbelikan oleh perusahaan dan
mempunyai masa manfaat lebih dari satu tahun.

Devenisi aktiva tetap

 Kekayaan berwujud yg secara relatif tahan lama dan biasanya digunakan dl

menghasilkan barang dan jasa serta tidak disimpan untuk dijual lagi.
 Aset dengan masa pakai di atas satu tahun, dimaksudkan untuk tidak
Di jual guna menunjang kegiatan operasional, antara lain berupa tanah, gedung,
dan peralatan yang dimiliki atau disewa (fixed asset; capital assets, permanent
 Jenis jenis aktiva tetap
Tanah
Digunakan sebagai area bangunan
gedung, lapangan, parkir, halaman, dan
lain sebagainya yang berguna untuk
perusahaan..

Bangunan
Digunakan sebagai tempat operasional
perusahaan untuk menjalankan usahanya
seperti kantor, pabrik, toko, atau rumah
took.

mesin
Alat-alat kerja yang mampu menunjang
produktivitas perusahaan seperti
mesin fotocopy, printer, dll.

Perlengkapan atau peralatan lainnya

Seperti meja, kursi, AC, dan furniture perusahaan yang lain.
 Modern Portfolio Designed

AWESOME
PowerPoint
We Create Quality
Professional PPT Presentation
Place Your Picture Here

Your Text Here

You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy
to change colors, photos and Text.

Your Text Here

You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy
to change colors, photos and Text.
Our Team Style

MEMBER
NAME
Get a modern PowerPoint Presentation that is beautifully designed. I hope
and I believe that this Template will your Time, Money and Reputation.

You can simply impress your audience and add a unique zing and appeal
to your Presentations.
 Infographic Style

E-CO
M MER
INTE CE
R
SHO NET
PPIN
G

Simple Simple Simple Simple

PowerPoint PowerPoint PowerPoint PowerPoint
Sumber daya alam
Pengertian Sumber Daya Alam (SDA) : Segala sesuatu yang
ada di dalam alam
dan dapat dimanfaatkan untuk memenuhi kebutuhan serta
kesejahteraan manusia.

Contoh SDA:
sumber daya hutan, sumber daya lahan, sumber daya
air, sumber daya tambang dan mineral.
 Infographic Style

Contents _ Graph
You can simply impress your audience and add
a unique zing and appeal to your
Presentations.
TANAH
Tanah merupakan tempat melakukan berbagai aktivitas seperti bercocok
tanam, membangun rumah, membangun jalan, dan lain-lain. Tanah
terbentuk dari bahan induk atau bahan asal, dapat berupa batuan atau
sisa- sisa bahan organik Contents _ Graph
You can simply impress your audience and add
a unique zing and appeal to your
Contents _ Graph Presentations.

You can simply impress your audience and add

a unique zing and appeal to your
Presentations.
Contents _ Graph
You can simply impress your audience and add
a unique zing and appeal to your
Presentations.
Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

ALLPPT Layout
Clean Text Slide for your
Presentation
Infographic Style
E-COMMERCE
INTERNET SHOPPING
Content Here
01 You can simply impress your audience and add a unique zing and appeal
to your Presentations. Easy to change colors, photos and Text.

Content Here
02 You can simply impress your audience and add a unique zing and appeal
to your Presentations. Easy to change colors, photos and Text.

Content Here
03 You can simply impress your audience and add a unique zing and appeal
to your Presentations. Easy to change colors, photos and Text.

Content Here
04 You can simply impress your audience and add a unique zing and appeal
to your Presentations. Easy to change colors, photos and Text.
 Infographic Style
Content Here

01 You can simply impress your audience

and add a unique zing and appeal to
your Presentations. Easy to change
colors, photos and Text.
02
Content Here
You can simply impress your audience
and add a unique zing and appeal to
your Presentations. Easy to change
colors, photos and Text.

Content Here

03 You can simply impress your audience

and add a unique zing and appeal to
your Presentations. Easy to change
colors, photos and Text.
Content Here
04 You can simply impress your audience
and add a unique zing and appeal to
your Presentations. Easy to change
colors, photos and Text.
 Your Picture Here And Send To Back
We Create
Quality Professional
PPT Presentation
Get a modern PowerPoint Presentation that is beautifully designed. I hope
and I believe that this Template will your Time. Easy to change colors,
photos. You can simply impress your audience and add a unique zing and
appeal to your Presentations.

Content Here Content Here Content Here

Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint

Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed.
Infographic Style
85%
You can simply impress your au-
dience and add a unique zing.
70%
You can simply impress your au-
dience and add a unique zing.
65%
You can simply impress your au-
dience and add a unique zing.
55%
You can simply impress your au-
dience and add a unique zing.
42%
You can simply impress your au-
dience and add a unique zing.
Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors,
photos and Text.
I hope and I believe that this Template will your Time,
Money and Reputation. Easy to change colors, photos and
Text. You can simply impress your audience and add a
unique zing and appeal to your Presentations. Get a
modern PowerPoint Presentation that is beautifully
designed. I hope and I believe that this Template will your
Time. Easy to change colors, photos and Text. You can
simply impress your audience and add a unique zing and
appeal to your Presentations. Get a modern PowerPoint
Presentation that is beautifully designed. I hope and I
believe that this Template will your Time.
You can simply impress your audience and
add a unique zing and appeal to your
Presentations. Get a modern PowerPoint
Presentation that is beautifully designed. I
hope and I believe that this Template will
your Time. Easy to change colors, photos
and Text. Get a modern PowerPoint
Presentation that is beautifully designed. I
hope and I believe that this Template will
your Time.
 Infographic Style
Your Text Here Your Text Here Your Text Here Your Text Here Your Text Here Your Text Here
You can simply You can simply You can simply You can simply You can simply You can simply
impress your impress your impress your impress your impress your impress your
audience and add a audience and add audience and add audience and add audience and add audience and add
unique zing and a unique zing and a unique zing and a unique zing and a unique zing and a unique zing.
appeal to your appeal to your appeal to your appeal to your appeal to your
Presentations. I hope Presentations. I Presentations. Presentations. Presentations.
and I believe that this hope and I believe You can simply Easy to change
Template will your that this Template impress your colors, photos.
Time, Money and will your Time, audience and add
Reputation. Get a Money and a unique zing. Add Text
modern PowerPoint Reputation.
Simple PowerPoint
Presentation that is Add Text Presentation
beautifully designed. Simple PowerPoint
Add Text Presentation
Simple PowerPoint
Add Text Presentation
Simple PowerPoint
Add Text Presentation
Simple PowerPoint
Add Text Presentation
Simple PowerPoint
Presentation
 LOREM IPSUM DOLOR
SIT AMET,
CU USU AGAM
INTEGRE IMPEDIT.

AWESOME
PRESENTATION
EASY TO CHANGE COLORS, PHOTOS.
We Create Quality Professional
PPT Presentation
You can simply impress your audience and add a unique
zing and appeal to your Presentations. Easy to change
colors, photos and Text. You can simply impress your
audience and add a unique zing and appeal to your
Presentations. Easy to change colors, photos and Text.
 Infographic Style
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations.
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Easy to change colors, photos and
Text. Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change colors,
photos and Text.

Content Here
Get a modern PowerPoint Presentation
that is beautifully designed.

Content Here
Get a modern PowerPoint Presentation
that is beautifully designed.

Content Here
Get a modern PowerPoint Presentation
that is beautifully designed.
 Infographic Style
Your Your Your Your
Text Text Text Text
Here Here Here Here

You can simply You can simply You can simply You can simply
impress your impress your impress your impress your
audience and add a audience and add a audience and add a audience and add a
unique zing and unique zing and unique zing and unique zing and
appeal to your appeal to your appeal to your appeal to your
Presentations. Easy Presentations. Easy Presentations. Easy Presentations. Easy
to change colors, to change colors, to change colors, to change colors,
photos and Text. photos and Text. photos and Text. photos and Text.
 Portfolio
Presentation Simple Portfolio Presentation
ALLPPT
Layout
Clean Text Slide Place Your Picture Here

for your Place Your Picture Here

PowerPoint

Simple Portfolio Portfolio Presentation

EASY TO CHANGE COLORS

Place Your Picture Here Place Your Picture Here

AWESOME
PRESENTATION
Infographic Style
LOREM IPSUM
DOLOR SIT AMET,
LOREM IPSUM DOLOR SIT AMET,
CU USU AGAM INTEGRE IMPEDIT.

Your Content Here

Your Content Here

Your Content Here

 Infographic Style
7

You can simply impress your 4

audience and add a unique
zing and appeal to your 3
Presentations.
2

0
Contents 1 Contents 2 Contents 3 Contents 4 Contents 5

You can simply impress your

audience and add a unique
Contents Title Contents Title
zing and appeal to your
Presentations. Contents Title Contents Title
PORTFOLIO
PRESENTATION

Modern PowerPoint Presentation

NO.1 POWERPOINT We Create Quality

Get a modern PowerPoint Presentation that is beautifully Professional Presentation
designed. You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy to change You can simply impress your audience and add a
colors, photos and Text. unique zing and appeal to your Presentations. I hope
and I believe that this Template will your Time, Money
and Reputation.
MODERN POWERPOINT PRESENTATION
 Infographic Style

Contents A Contents B Contents C Contents D

You can simply You can simply You can simply You can simply
impress your audi- impress your audi- impress your audi- impress your audi-
ence and add a ence and add a ence and add a ence and add a
unique zing and unique zing and unique zing and unique zing and
appeal to your appeal to your appeal to your appeal to your
Presentations. Presentations. Presentations. Presentations.

$456,000 $242,000 $56,000 $1,211,000

 Infographic Style
Contents A

You can simply impress your audience and

We Create
add a unique zing and appeal to your
Presentations. Easy to change colors,
Quality Professional
photos and Text.
PPT Presentation

Contents B

You can simply impress your

audience and add a unique
zing and appeal to your
Presentations. Easy to change
colors, photos and Text.

Contents C
Get a modern PowerPoint
You can simply impress your audience and Presentation that is beautifully
add a unique zing and appeal to your designed.
Presentations. Easy to change colors,
photos and Text.
 Infographic Style

Contents Here
You can simply impress your audience and add a unique zing
and appeal to your Presentations. Get a modern PowerPoint
Presentation that is beautifully designed. I hope and I believe that
Place Your Picture Here
this Template will your Time, Money and Reputation.

Contents Here
You can simply impress your audience and add a unique zing
and appeal to your Presentations. Get a modern PowerPoint
Presentation that is beautifully designed. I hope and I believe that
this Template will your Time, Money and Reputation.
Infographic Style
Your Text Here

18%

45%
Your Text Here

Add Contents Title

You can simply impress your audience and add a unique zing and appeal

45%
to your Presentations. Easy to change colors, photos and Text. Get a
modern PowerPoint Presentation that is beautifully designed. You can
simply impress your audience and add a unique zing and appeal to your
Presentations. Easy to change colors, photos and Text.
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.
Get a modern PowerPoint Presentation that is beautifully designed.
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Get a modern PowerPoint Presentation
that is beautifully designed.
 Infographic Style

n E
t io Your Text Here
Op You can simply impress

io nD your audience and add a

t unique zing and appeal
Op
Your Text Here
to your Presentations.

nC
You can simply impress

io
your audience and add a
Your Text Here
p t unique zing and appeal
You can simply impress O to your Presentations.
your audience and add a
n B
unique zing and appeal Your Text Here t io
to your Presentations.
You can simply impress Op
A
on
your audience and add a
unique zing and appeal Your Text Here t i
to your Presentations.
You can simply impress Op
your audience and add a
unique zing and appeal
to your Presentations.
 You can simply impress your
ALLPPT audience and add a unique zing
and appeal to your Presentations. I
Layout
PORTFOLIO Clean Text Slide
hope and I believe that this
Template will your Time, Money and
Reputation.
for your
PRESENTATION Presentation Get a modern PowerPoint
Presentation that is beautifully
designed.
 Infographic Style

Contents Title Contents Title Contents Title Contents Title

$100 $100 $150 $95

 Contents Title Here  Contents Title Here  Contents Title Here  Contents Title Here

 Text Here  Text Here  Text Here  Text Here

 Contents Title Here  Contents Title Here  Contents Title Here  Contents Title Here

 Text Here  Text Here  Text Here  Text Here

 Contents Title Here  Contents Title Here  Contents Title Here  Contents Title Here

Contents Contents Contents Contents

 Infographic Style
You can simply impress your audience and add a Content
unique zing and appeal to your Presentations.
Easy to change colors, photos and Text. Get a You can simply impress your audience
modern PowerPoint Presentation that is and add a unique zing and appeal to
beautifully designed. your Presentations.
Content
You can simply impress your audience
and add a unique zing and appeal to
your Presentations.

Content
You can simply impress your audience
and add a unique zing and appeal to
your Presentations.

Content
You can simply impress your audience
and add a unique zing and appeal to
your Presentations.
 Infographic Style
Success Business
You can simply impress your audience and add a unique zing and ap-
peal to your Presentations.

Content Here Content Here

Content Here Content Here

Place Your Picture Here Place Your Picture Here Place Your Picture Here

Chart Title
80%
Content A

60%
Content B

70%
Content C
 Infographic Style

UP
Contents A
LOREM IPSUM
DOLOR SIT AMET,
LOREM IPSUM DOLOR SIT AMET,
CU USU AGAM INTEGRE IMPEDIT.
Example Text : Get a modern PowerPoint
Presentation that is beautifully designed. I believe
that this Template will your Time.

Get a modern PowerPoint Presentation that is

beautifully designed. I believe that this Template Contents B
will your Time. Example Text : Get a modern PowerPoint
Presentation that is beautifully designed. I believe
that this Template will your Time.

Get a modern PowerPoint Presentation that is

LOREM IPSUM beautifully designed. I believe that this Template
will your Time.
DOLOR SIT AMET,
LOREM IPSUM DOLOR SIT AMET,
CU USU AGAM INTEGRE IMPEDIT. DOWN
 Infographic Style
Get a modern PowerPoint Presentation
that is beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
S W
Get a modern PowerPoint Presentation
that is beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
Content here Content here
Get a modern PowerPoint Get a modern PowerPoint
Presentation that is Presentation that is
beautifully designed. beautifully designed.
O
Content here
T
Content here
Get a modern PowerPoint Presentation
that is beautifully designed.
Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint Presentation
Presentation that is Presentation that is that is beautifully designed.
beautifully designed. beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
 Get a modern PowerPoint

E-Commerce
Presentation that is beautifully
designed. I hope and I believe that
this Template will your Time, Money
and Reputation. Get a modern

Shopping
PowerPoint Presentation that is
beautifully designed. You can simply

Internet
impress your audience and add a
unique zing and appeal to your

E-COMMERCE
Reports and Presentations.

You can simply impress your

audience and add a unique zing
and appeal to your Reports and
Presentations.
Place Your Picture Here Send To Back

Modern PowerPoint
Simple Portfolio Presentation
Presentation
Portfolio
Simple Portfolio
INTERNET SHOPPING Portfolio Presentation

Text Here
82%
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your
Presentations. Easy to change
colors, photos and Text.
Infographic Style
Text Here
53%
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your
Presentations. Easy to change
colors, photos and Text.
Text Here
34%
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your
Presentations. Easy to change
colors, photos and Text.
Text Here
57%
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your
Presentations. Easy to change
colors, photos and Text.
 Infographic Style
Content Here
Content Here
You can simply impress your
You can simply audience and add a unique
impress your zing and appeal to your
audience and Presentations.
add a unique
zing and appeal
to your
Presentations.

Content Here
You can simply
impress your
Content Here audience and
add a unique
You can simply impress your zing and appeal
audience and add a unique to your
zing and appeal to your Presentations.
Presentations.
 E-COMMERCE Column
Style
You can simply impress your audience and add a unique zing and
appeal to your Presentations.
You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation. You can simply impress your audience and add a unique zing and appeal to ALLPPT Layout
your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template will your Time, Money Clean Text Slide for
and Reputation. You can simply impress your audience and add a unique zing and appeal
to your Presentations. You can simply impress your audience and add a unique zing and
your Presentation
appeal to your Presentations. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a unique zing and appeal
to your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. You can simply impress your audience and add a unique
zing and appeal to your Presentations.

You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation.
Two You can simply impress your audience and add a unique zing and
appeal to your Presentations.
You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and

Columns
Reputation. You can simply impress your audience and add a unique zing and appeal to
your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a unique zing and appeal
to your Presentations. You can simply impress your audience and add a unique zing and

Infographic
appeal to your Presentations.

You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation.
You can simply impress your audience and add a unique zing and
ALLPPT Layout appeal to your Presentations.
Clean Text Slide for You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
your Presentation Reputation. You can simply impress your audience and add a unique zing and appeal to
your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a unique zing and appeal
to your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations.

You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation.
THANK YOU
Insert the Subtitle of Your Presentation
Fully Editable Shapes