PRITAMA, ALVI (2015) ANALISIS AKUNTANSI ASET TETAP PERALATAN DAN MESIN PADA BADAN PENANGGULANGAN BENCANA DAN PEMADAM KEBAKARAN KOTA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
The Analysis Fixed Asset Accounting of Equipment and Machines at Disaster Management Agency and Firefighters in Palembang Alvi Pritama, 2015 ( xiii + 55 pages) alvipritama_3ak1@yahoo.com HP: 085710826253 Reform in financial field at 2003 led to change a fundamental in the governance, namely the enactment of Law Number 32 of 2004 and Law Number 33 of 2004 which was then set on Government Regulation (GR) Number 24 of 2005 about Government Accounting Standards (GAS). With the issuance of GR number 24 in 2005 to produce the financial statements are reliable, transparent and accountable, and can be used as a source to make decision. The purpose of this study is to determine the application of fixed asset accounting equipment and machines at the Disaster Management Agency and Firefighters in Palembang (BPBPK). The author uses secondary data sources in this writing. The results showed that BPBPK recognizes discussion equipment and machines in accordance with GAS. In terms of measuring equipment and machines, especially the recording is not in accordance with GAS. Equipment and machines of BPBPK has been presented to the group of fixed assets. However, equipment and machines in the balance sheet is too high because BPBPK not perform depreciation on fixed assets. BPBPK should do the filing of a reassessment of the equipment and machines to the team from the Regional Secretariat of Palembang Equipment so that the value of fixed assets in the balance sheet shows that the fair value.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Government Accounting, Government Accounting Standards, Fixed Assets |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 25 Feb 2016 03:12 |
| Last Modified: | 25 Feb 2016 03:12 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2591 |
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