EVALUASI PENENTUAN BIAYA PEROLEHAN ASET TETAP DINAS PENDIDIKAN KOTA YOGYAKARTA
| Main Authors: | , AGUS SETIYAWAN, , Prof. Dr. Abdul Halim, M.B.A. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/120252/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60272 |
Daftar Isi:
- This research is aimed to assess appropriateness of acquisition cost of fixed assets presentation in Educational Agency of Yogyakarta municipality in its financial statement with the prevailing laws and regulations and find the influencing factors. This research is a qualitative research with study case approach that is a research that studies prevailing process in determining acquisition cost involving some parties from different entities from the stage of budgeting, implementation until reporting. The method of evaluation used is logic pattern matching method that is by comparing the actual condition/ real condition and the ideal condition according to the prevailing regulation. The acquisition cost of the fixed assets owned by Educational Agency which is reported, either in SKPD balance or Local Government balance so far is not appropriate with the concept of acquisition cost according to Government Regulation Number 24/2005 regarding Governmental Accounting Standards. Considering prevailing regulation, it can be found that the determination of acquisition cost actually has been started since the process of budgetting by adding expenditure budget that supports acquisition in the budget of buying price. With quantitative data analysis on budget and realization of the capital expenditure as well as qualitative analysis with categorization, synthesization and arrangement of work hypothesis, can be concluded that practice of budgeting of capital expenditure that separates the supporting expenditure budget within employee expenditure and goods and services expenditure, budgeting in separated SKPD, limitation of the element of cost forming acquisition cost with the aim for ease, unavailability of standard documentation format as well as insufficient human resources become the cause of inappropriateness of the presentation of acquisition cost of fixed assets with the prevailing regulations.