ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PADA KANTOR BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) PROVINSI JAWA TIMUR

Authors

  • Yunita Widiya Sari Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang

Keywords:

Implementation, Government Accounting Standart, Fixed Asset

Abstract

Regional Disaster Management Agency of North Sulawesi Province is an Instance that is in the scope of the Government of the City of Manado and carry out the policy areas inthe field of disaster relief of the region. Fixed assets is the most important part in carryingout its operational activities. Fixed assets
are tangible assets that have benefits over periodof 12 (twelve) months for use in kegitan Government or utilized by the general public. This research aims to study how the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province. Data collection methods used are
interviews and studies library. Data analysis method used is descriptive qualitative. The results of this research show that the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province have not everything works in accordance with Government accounting
standards PP 71-year 2010. For the valuation of fixed assets not yet in compliance with the applicable policy. but for classification, recognition, measurement, termination and deletion, disclosure and shrinkage were in accordance with the applicable policy.

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Published

2021-03-23

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Section

Articles