aldionita, Widya (2019) PENERAPAN AKUNTANSI ASET BERDASARKAN SAP NO.7 TAHUN 2010 UNTUK OPTIMALISASI ADMINISTRASI KELENGKAPAN ASET PADA PEMERINTAH DAERAH (Studi Aset Tetap di BPKAD Kota Sleman Yogyakarta). Bachelor thesis, Universitas Ahmad Dahlan.
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Abstract
This study aims to answer whether the application of the accounting for these assets based on Governmental Accounting Standard No.7 of 2010 can help administrative optimization of the completeness of the asset itself.
In collecting the data, the technique used is interview and documentation. The type of data used are primary and secondary data while in analyzing the data, the technique used is a descriptive quantitative method, an analysis method on statistical data which then be interpreted in descriptive words.
The results of this study is that the report of the assets as recorded in Department of Financial and Regional Assets of Sleman Regency for the application of asset accounting based on Governmental Accounting Standard No. 7 of 2010 for the Administrative Optimization of the Completeness of Regional Government Assets is already appropriate, both in the disclosure and recognition of the assets themselves. However, on the fixed asset recognition at Department of Financial and Regional Assets of Sleman Regency, there are still unrecorded land assets due to the lack of evidence of ownership of the assets and the land assets that have not been reported, and this becomes an obstacle in carrying out records and reporting on land assets. Thus, making proof of ownership or completing the documents of the fixed assets that have not been reported can be done by reaffirming and re-checking hence the assets can be included in the proper records into reports of regional property, balance sheets, inventory items, and reports on reconciliation.
| Item Type: | Thesis (Bachelor) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisi / Prodi: | Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi) |
| Depositing User: | publikasi uad |
| Date Deposited: | 07 Aug 2019 08:22 |
| Last Modified: | 07 Aug 2019 08:22 |
| URI: | http://eprints.uad.ac.id/id/eprint/14326 |
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