Evaluasi Perlakuan Akuntansi Aset Tetap Berdasarkan Permendagri 64 Tahun 2013 di BPKAD Kota Malang
| Main Authors: | Asridianti, Putrica Wahyu, Mulyono, Imam, Melani, Erlin |
|---|---|
| Format: | Article info Journal |
| Terbitan: |
Jurusan Akuntansi Politeknik Negeri Malang
, 2016
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| Online Access: |
http://jmam.polinema.ac.id/index.php/jmam/article/view/59 |
Daftar Isi:
- The purpose of this study was to evaluate the recognition, measurement, assessment and disclosure of the assets transactions based on Ministry of Home Affairs Regulation No.64 of 2013 in Finance and Asset Management Agency Malang. The data collection methods in this study were observation, documentation, and interviews. The data analysis was carried out by using qualitative analysis. Qualitative analysis in this study was done by identifying inventory of fixed assets that belongs to Finance and Asset Management Agency and then the data was processed according to the Ministry of Home Affairs Regulation No.64 of 2013 on The Accrual-Based Government Accounting Standards. The results of the study showed that the accounting treatment of fixed assets applied by Malang government offices complies with the Ministry of Home Affairs Regulation No.64 of 2013. This could be seen from the recording of recognition and the journalizing of fixed asset expenditures, removal and adjustment that was already accrualled. Based on qualititative analysis on the accounting treatment of fixed assets, it can be concluced that the accounting treatment of fixed assets that were applied in Malang government offices complies with the Ministry of Home Affairs Regulation No.64 of 2013.